23 Set out below is the movements in the allowance for expected credit losses of trade and other receivables. (Unit: Million Baht) Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Balance at beginning of year 98 103 89 89 Provision for expected credit losses 14 1 14 1 Amount written off - (3) - - Amounts recovered during the year - (3) - (1) Balance at end of year 112 98 103 89 The Group has no significant changes in estimation and assumption method in current financial reporting period. 9. Inventories (Unit: Million Baht) Consolidated financial statements Cost Reduce cost to net realisable value Inventories - net 2023 2022 2023 2022 2023 2022 Finished goods 16,173 25,620 (1,037) (1,918) 15,136 23,702 Work in process 10 15 - - 10 15 Raw materials 12,316 10,946 (343) (494) 11,973 10,452 Chemicals and fuel oil 1,610 2,007 (32) (66) 1,578 1,941 Spare parts and repair materials 3,161 2,736 (194) (1,033) 2,967 1,703 Goods in transit 749 1,563 - - 749 1,563 Total 34,019 42,887 (1,606) (3,511) 32,413 39,376 (Unit: Million Baht) Separate financial statements Cost Reduce cost to net realisable value Inventories - net 2023 2022 2023 2022 2023 2022 Finished goods 15,874 25,246 (1,037) (1,918) 14,837 23,328 Work in process 10 15 - - 10 15 Raw materials 12,315 10,944 (343) (494) 11,972 10,450 Chemicals and fuel oil 1,564 1,961 (32) (66) 1,532 1,895 Spare parts and repair materials 3,158 2,733 (194) (1,033) 2,964 1,700 Goods in transit 749 1,563 - - 749 1,563 Total 33,670 42,462 (1,606) (3,511) 32,064 38,951 316 IRPC Public Company Limited Notes to the Consolidate Financial Statements
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