Page 254 - PWA_2023_Annual_Report

252 การประปาส่วนภูมิภาค รายงานประจำาปี 2566

5.3 Trade and other current receivables consisted of the following: (Cont.)
5.3.2 Other current receivables
Unit : Million Baht

Financial statement-equity
method applied/
Separate financial statements

2023 2022

Other current receivables
Other receivables 794.25 987.67
Less Deferred income from penalty and damage cost (677.84) (846.11)

Employee receivables 8.53 5.95
Installment receivables - installation and piping 0.18 0.27
Financial lease receivables 3.59 3.29
Less Suspense output tax (0.10) (0.10)
Allowance for expected credit loss (112.70) (139.78)
Other receivables - Net 15.91 11.19
Accrued income 113.18 47.68

Less Suspense output tax (0.06) (0.10)
Accrued income - Net 113.12 47.58
Accounts receivable - Ministry of Finance 219.97 723.87
Less Suspense output tax (1.22) -
Accounts receivable - Ministry of Finance - Net 218.75 723.87
Accounts receivable - The Revenue Department 50.99 13.34
Others 1.20 3.19

Total 399.97 799.17

Deferred income from penalty and damage cost is the income from penalty and damage that
is not certain whether PWA will receive the said penalty income. Therefore, PWA has set a deferred
list which is entered by deducting other accounts receivable. As at 30 September 2023 and 2022, deferred
income from penalty and damage cost was 677.84 million baht and 846.11 million baht, respectively.
As at 30 September 2023, accounts receivable of the Ministry of Finance amounted to
218.75 million baht, consisting of an advance payment paid from the PWA revenue for disbursement instead
of subsidies for the years 2022 and 2023 amounting to 35.05 million baht, and the accrued income of
petition for subsidy within the fiscal year of 2023 amounting to 166.31 million baht. Moreover,
the contribution according to measures to relieve the burden of water bills for those receiving state welfare
rights according to Cabinet Resolution on 28 February 2023 amounted to 17.39 million baht.