IRPC Annual Report 2023

19 As at 31 December 2023 and 2022, the balances of the accounts between the Group and those related companies are as follows: (Unit: Million Baht) Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Trade and other receivables - related parties (Note 8) Trade receivables - related parties Subsidiaries - - 352 253 Parent company 398 860 398 860 Joint ventures 68 51 68 51 Associates 177 219 177 219 Related companies 8,246 6,993 8,198 6,935 Total trade receivables - related parties 8,889 8,123 9,193 8,318 Amounts due from related parties Subsidiaries - - 39 27 Parent company 862 611 862 611 Joint ventures 19 110 19 110 Associates 1 1 1 1 Related companies 737 561 736 560 Total amounts due from related parties 1,619 1,283 1,657 1,309 Less: Allowance for expected credit losses - - (10) (10) Total amounts due from related parties - net 1,619 1,283 1,647 1,299 Trade and other payables - related parties (Note 18) Trade payables - related parties Subsidiaries - - 1 1 Parent company 30,376 31,116 30,376 31,116 Associates 281 211 281 211 Related companies 2,486 1,832 2,485 1,832 Total trade payables - related parties 33,143 33,159 33,143 33,160 Amounts due to related parties Subsidiaries - - 13 15 Associates 244 227 244 227 Related companies 14 91 11 89 Total amounts due to related parties 258 318 268 331 Lease liabilities - related parties A subsidiary - - - 115 A related company 28 66 28 66 Total Lease liabilities - related parties 28 66 28 181 312 IRPC Public Company Limited Notes to the Consolidate Financial Statements

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