Page 271 - PWA_2023_Annual_Report

Provincial Waterworks Authority Annual Report 2023 269

5.20 Other Current Liabilities consisted of the following:

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

2023 2022

Guarantee fund payables 275.83 290.70
Performance guarantee fund 380.90 859.38
Others 22.84 32.96
Total 679.57 1,183.04

5.21 Non-current Accounts Payable
Non-current accounts payable as at 30 September 2023 and 2022, in the amount of 294.66 and
233.13 million baht respectively, are accounts payable arising from the dispute or litigation in court against
third parties in various cases where the period of payment to the parties or contractors cannot be specified.

5.22 Deferred water distribution area expansion revenue
As at 30 September 2023, the deferred water distribution area expansion revenue consisted of
the following:
Unit : Million Baht

Financial statement-equity
method applied/
Separate financial statements

Balance as at 1 October 2022 16,711.25
Increase during the year 3,348.07

Defered revenue during the year (1,229.68)
Transfer during the year -
Balance as at 30 September 2023 18,829.64

5.23 Deferred revenue from government subsidies
As at 30 September 2023, the deferred subsidized revenue consisted of the following:

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

Balance as at 1 October 2022 32,878.04
Increase during the year 2,324.10
Deferred revenue during the year (1,092.88)
Balance as at 30 September 2023 34,109.26