10. Other operating costs €/000 22,540

This item consists of:

2012 2011 Change
In thousands of Euros
Allocation for future risks 1,944 331 1,613
Total allocations for risks 1,944 331 1,613
    
Allocation for product warranties 12,379 12,041 338
Total other allocations 12,379 12,041 338

Duties and taxes not on income 4,347 2,257 2,090
Various subscriptions 945 922 23
Capital losses from disposal of assets 7 83 (76)
Miscellaneous expenses 1,227 2,294 (1,067)
Losses on receivables 198 1,299 (1,101)
Total sundry operating expenses 6,724 6,855 (131)

Impairment of receivables in working capital 1,493 1,096 397
Total impairment 1,493 1,096 397
Total 22,540 20,323 2,217
 

The increase is mainly related to the increase in the items “non-income taxes" and “allocation for future risks” only partially offset by the reduction in losses on receivables and miscellaneous expenses.