52 25. Administrative expenses (Unit: Million Baht) For the year ended 31 December Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Staff costs 3,225 3,183 3,174 3,133 Consultant fees 154 167 152 158 Depreciation 282 293 170 182 Rental 113 116 113 116 Advertising 20 38 20 37 Bad debts and doubtful accounts (reversal) 14 (2) 14 1 Directors’ remuneration 27 74 24 71 Others 1,537 1,406 1,555 1,411 Total administrative expenses 5,372 5,275 5,222 5,109 26. Net derivative (gain) loss (Unit: Million Baht) For the year ended 31 December Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Realised gain on financial derivative contracts (177) (10) (177) (10) Unrealised (gain) loss on financial derivative contracts 1 (228) 1 (228) Realised (gain) loss on commodity derivative contracts (339) 8,385 (339) 8,385 Unrealised gain on commodity derivative contracts - (28) - (28) Total net derivative (gain) loss (515) 8,119 (515) 8,119 (Gain) loss on commodity derivative contracts are due to the fluctuation in price of crude oil and petroleum products and the contract price of commodity derivatives which is nature of normal business. 345 56-1 ONE REPORT 2023 Notes to the Consolidate Financial Statements
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