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270 การประปาส่วนภูมิภาค รายงานประจำาปี 2566
5.24 Employee Benefit Obligations consisted of the following:
Unit : Million Baht
Financial statement-equity
method applied/
Separate financial statements
2023 2022
Severance payments under labor law 2,348.16 2,188.51
Balance vacation when retirement 235.64 219.71
Souvenirs for retirement 72.89 69.70
Souvenirs for long-time service 52.97 56.35
Employee gratuity fund 47.24 60.55
Total 2,756.90 2,594.82
A change in the present value of employee benefit obligations and expenses - employee
benefits in statements of comprehensive income for the year ended 30 September 2023 are as follows:
Unit : Million Baht
Financial statement-equity
method applied/
Separate financial statements
2023 2022
Employee benefit obligations beginning balance 2,594.82 2,621.12
Current service costs 159.10 188.29
Interest cost 81.79 52.74
Interim actual expenses (not set as employee accounts
payable/accrued expenses)
- Unemployment compensation (1.47) (0.94)
- Retirement gifts (5.28) (4.95)
- Long service award gifts (6.30) (0.38)
Profit (Loss) from the estimation on actuarial basis
- incurred by experience adjustment 61.88 338.34
- incurred by changes on population assumptions (0.30) 0.44
- incurred by changes on financial assumptions 65.34 (421.47)
Accrued benefits for retired employees (168.41) (160.49)
Difference between the estimation and the actual
payment of employee benefit obligations (24.27) (17.88)
Employee benefit obligations ending balance 2,756.90 2,594.82
