53 27. Finance costs (Unit: Million Baht) For the year ended 31 December Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Interest expense on borrowings and debentures 2,451 1,948 2,451 1,947 Interest expense on lease liabilities 6 7 8 12 Amortisation of deferred financing fees of loans 14 22 14 22 Amortisation of deferred financing fees of debentures 10 8 10 8 Total interest expense 2,481 1,985 2,483 1,989 Less: amounts included in the cost of qualifying assets (409) (115) (408) (114) Net 2,072 1,870 2,075 1,875 Others finance cost 5 3 5 3 Total finance cost 2,077 1,873 2,080 1,878 28. Expenses by nature Significant expenses classified by nature are as follows: (Unit: Million Baht) For the year ended 31 December Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Changes of finished goods and work in process 8,571 (4,795) 8,496 (4,726) Cost of raw materials used 267,545 293,040 267,531 293,018 Salaries and wages and other employee benefits 8,003 8,417 7,860 8,279 Depreciation and amortisation 8,666 8,059 8,667 8,067 Directors’ and managements’ remuneration 80 134 77 131 346 IRPC Public Company Limited Notes to the Consolidate Financial Statements
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