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Provincial Waterworks Authority Annual Report 2023 273
5.24 Employee Benefit Obligations consisted of the following: (cont.)
Unit : Million Baht
Financial statement-equity
method applied/
Separate financial statements
2023 2022
Assets
Current assets
Deposit at bank 14.22 12.04
Unearned cash 46.80 60.12
Accrued deposit interest 0.01 -
Total current assets 61.03 72.16
Total assets 61.03 72.16
Liabilities and fund
Gratuity fund payable 13.78 11.53
Total liabilities 13.78 11.53
Fund
Beginning balance 60.55 63.18
Add PWA contribution received interim period 17.00 11.36
Less Payment during the period (17.07) (11.53)
Adjustment during the period (14.08) (8.43)
Balance after adjustment 46.40 54.58
Add Profit from estimation calculated on actuarial basis
- incurred by experience improvement 0.09 8.08
- incurred by changes on population assumptions 0.78 0.01
- incurred by changes on financial assumptions (0.03) (2.12)
Total 47.24 60.55
Add Revenue higher than expense for this period 0.01 0.08
Total fund 47.25 60.63
Total liabilities and fund 61.03 72.16
Employee benefit obligations 47.24 60.55
