12. Other operating expenses

 
  Year ended 31 December
  2014 2013
Costs arising from sale or liquidation of fixed assets, intangible assets, assets
held for resale and inventories
(115 713) (114 796)
Provisions for future commitments (57 958) (42 593)
Costs arising from provisions created for other receivables (excluding loans and
advances)
(7 396) (4 624)
Donations made (2 669) (2 726)
Costs of sale of services (1 438) (1 799)

Compensation, penalties and fines paid

(1 869) (718)

Costs arising from receivables and liabilities recognised as prescribed, remitted
and uncollectible

(3 584) (478)
Impairment provisions created for tangible fixed assets and intangible assets (8 090) -
Other operating costs (42 459) (42 524)
Total other operating expenses (241 176) (210 258)
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In 2014, the cost of impairment provisions created for tangible fixed assets and intangible assets relate mainly to an impairment loss of value of the property in the amount of PLN 6 869 thousand.

Costs arising from sale or liquidation of fixed assets, intangible assets, assets held for resale and inventories comprise primarily the expenses incurred by mLocum in connection with its developer activity.

In 2014, provisions for future commitments include provisions for legal proceedings of PLN 51 705 thousand (2013: PLN 29 199 thousand) (Note 33).

Costs of services provided concern non-banking services.