Page 251 - PWA_2023_Annual_Report

Provincial Waterworks Authority Annual Report 2023 249

4. Changes in Accounting Estimates (Cont.)

This results in the depreciation estimate for the fiscal year 2023 decreased approximately to
332.73 million baht.

5. Additional Information

5.1 Cash and Cash Equivalents consisted of the following:

Unit : Million Baht

Financial statement-equity
method applied/
Separate financial statements

2023 2022

Cash 17.38 20.07
Deposits at banks - Saving accounts 4,370.40 6,845.13

- Current accounts 121.91 112.29
- Fixed deposit accounts

less than 3 months 1,001.02 -
Cash in transit 54.32 21.89

Total 5,565.03 6,999.38

Deposits at banks - saving accounts as of 30 September 2023 and 2022 amounted to
4,370.40 million baht and 6,845.13 million baht, respectively. This also included deposits at banks -
PWA employee gratuity fund of 14.22 million baht and 12.04 million baht, respectively.
Fixed accounts over three months are separately presented in other current financial assets.
As at 30 September 2023 and 2022 cash in transit amounting to 54.32 million baht and
21.89 million baht, respectively. They were mostly clearing cheques, cheques, and drafts.

5.2 Deposits at Banks with Limitations consisted of the following:

Unit : Million Baht
Financial statement-equity
method applied/
Separate financial statements

2023 2022

Cash at banks for employee welfare 486.71 470.69
Water usage guarantee fund 1,851.77 1,843.11

Interests of water usage guarantee fund 332.69 331.42
Total 2,671.17 2,645.22