9. Other operating income and expenses

9.1 Other operating income

 NOTE 20142013 
(restated data) 
Profit on sale of non-current non-financial assets 61 41
Gain on bargain purchase  5.1.2 180 83
Reversal of provisions 63 38
Reversal of receivables impairment allowances 6.2.2, 20.1 38 30
Reversal of impairment allowances of property, plant and equipment and intangible assets 6.2.2, 12.214.1, 14.3, 18 132 53
Penalties and compensations earned 91 175
Other   201 151
    766 571

“Gain on bargain purchase” for 2014 relates to the acquisition of 16.335% of shares of the Ceska Rafinerska that took place in the I quarter of 2014 by Unipetrol Group from Shell Overseas Investments  BV (Shell).

In 2013, this position related to the settlement of the acquisition of TriOil shares realized in the IV quarter by the ORLEN Upstream Group.

The line ‘other’ in 2014 includes mainly the effect of recognition of property rights, so-called yellow and red energy certificates for the period from 30 April to 31 December 2014 of PLN 48 million, the impact of CO2 emission rights prices fluctuation on the value of CO2 emission cost of PLN 24 million and the revaluation effect of due CO2 emission rights of PLN 28 million.

In 2013, this line consisted mainly income resulting from the tax authority’s decision concerning the refund of excise tax paid by PKN ORLEN in previous years, and liabilities correction due to fuel charge from RME of PLN 65 million as well as the effect or rights recognized and changes in CO2 emission allowance prices.

9.2 Other operating expenses

 NOTE  20142013 
(restated data) 
Loss on sale of non-current non-financial assets (55) (38)
Recognition of provisions (173) (226)
Recognition of receivables impairment allowances 6.2.2, 20.1 (69) (57)
Recognition of impairment allowances of property, plant and equipment and intangible assets 6.2.2, 12.214.1, 14.3, 18  (5 492) (238)
Costs of fines, losses and compensations (22) (78)
Other   (113) (77)
     (5 924) (714)

Additional information regarding the change in provisions is presented in note 25.

The line ‘recognition of impairment allowances of property, plant and equipment and intangible assets’ in 2014 mainly includes an impairment allowances recognized in the II quarter of 2014 of refining assets of ORLEN Lietuva Group of PLN (4,187) million, Unipetrol Group of PLN (711) million, Rafineria Jedlicze Group of PLN (42) million, and petrochemical assets of Spolana from Anwil Group of PLN (58) million and those recognized in IV quarter of 2014 regarding upstream assets of the ORLEN Upstream Group of PLN (311) million, petrol stations in PKN ORLEN of PLN (63) million and refinery assets in Unipetrol Group approximately of PLN (22) million.

In 2013 this line relates mainly to recognized impairment allowances of Upstream segment assets concerning Kambr project on the Baltic Sea due to negative results of data analysis from the wells and so-called energy certificates resulted from changes in energy law and lack of opportunities to use them in the future.

Additional information on impairment of property, plant and equipment and intangible assets is presented in note 18