| NOTE | 2019 | 2018 | |
|---|---|---|---|
| Loss on sale of non-current non-financial assets | (55) | (47) | |
| Recognition of provisions | (104) | (54) | |
| Recognition of impairment allowances of property, plant and equipment and intangible assets, right-of-use assets and other non-current assets | 9, 12.4 | (424) | (524) |
| Penalties, damages and compensations | (24) | (17) | |
| Settlement and valuation of derivative financial instruments related to operating exposure | (692) | (215) | |
| Ineffective part related to valuation and settlement of operating exposure | (92) | (106) | |
| Settlement of hedging costs | 13.4 | (4) | – |
| Other, incl.: | (318) | (189) | |
| donations | (58) | (71) | |
| shortages of materials in external warehouses | 14.4.1 | (156) | – |
| (1,717) | (1,152) |
For 2019 and 2018 the net positions of valuation and settlement of derivative financial instruments related to operating exposure (non-designated instruments for hedge accounting purposes) amounted to PLN (226) million and PLN (11) million respectively, and mainly related to commodity swaps hedging time mismatch on crude oil purchases and future sales of products, including fixed prices.
The change in valuation and settlement of derivative financial instruments in 2019 was affected by the prices of crude oil and refinery products as well as exchange rates.
In 2019 and 2018 the net positions of ineffective part relating to operating exposure amounted to PLN 28 million and PLN (7) million, respectively and mainly related to commodity swaps hedging abnormal operating stocks, physical sales of products and foreign currency forwards hedging operating exposure.