Page 264 - PWA_2023_Annual_Report

262 การประปาส่วนภูมิภาค รายงานประจำาปี 2566

5.14 Other Non-current Assets consisted of the following: (Cont.)
Accounts receivable - financial lease as at 30 September 2023 and 2022 consisted of
the following:

Unit : Million Baht

Financial statement-equity method applied/ Separate financial statements
30 September 2023 30 September 2022
Accounts receivable - maturity due Accounts receivable - maturity due
Within More than More Total Within More than More Total
1 year 1 year not than 1 year 1 year not than
exceeding 5 years exceeding 5 years
5 years 5 years

Accounts receivable -
financial lease 6.60 26.40 15.95 48.95 6.60 26.40 22.55 55.55
Less deferred
interest received (3.01) (8.43) (1.62) (13.06) (3.31) (9.93) (3.13) (16.37)
Accounts receivable -
financial lease - net 3.59 17.97 14.33 35.89 3.29 16.47 19.42 39.18

PWA made the contract providing the right to lease, manage, and operate the Sattahip waterworks
system for 30 years. As at 30 September 2023 and 2022, net accounts receivable - financial lease with
maturity during 2001-2031 amounting to 35.89 million baht and 39.18 million baht, respectively.
These were transferred to be accounts receivable with maturity of 1 year amounting to 3.59 million baht
and 3.29 million baht, respectively. The remaining balance was recorded as non-current assets of
32.30 million baht and 35.89 million baht, respectively.

5.15 Trade and Other Accounts Payable - consisted of the following:
Unit : Million Baht

Financial statement-equity
method applied/
Separate financial statements

2023 2022

Trade accounts payable 1,548.03 1,623.65

Other accounts payable 207.84 211.40
Accounts payable - Revenue Department 25.24 21.27
Total 1,781.11 1,856.32