3.3 Other income and expenses
| Note | 2021 | 2020 | |
| Compensation, penalties, and fines received | 77 | 32 | |
| Exchange differences related to operating activities | 169 | 68 | |
| Measurement and exercise of derivative financial instruments | 410 | 202 | |
| Change in inventory write-downs | Note 6.2.1. | (111) | 350 |
| Change in impairment losses on trade and other receivables | (89) | (60) | |
| Provision for decommissioning, restoration and environmental remediation costs | Note 6.3.2. | 129 | (38) |
| Change in provision for certificates of origin and energy efficiency certificates | Note 6.3.3. | (302) | (232) |
| Change in other provisions | 25 | (105) | |
| Change in underlift/overlift* | 73 | 16 | |
| Cost of merchandise and materials sold | (920) | (242) | |
| Other income and expenses | 116 | (150) | |
| Total other income and expenses | (423) | (159) |
* For more information, see Note 3.1. in the part concerning revenue from sales of crude oil.