- 57 - (c) Amounts due from related parties Unit : Million Baht Consolidated financial statements Separate financial statements As at December 31, 2021 2020 2021 2020 Major shareholder(1) 2,789 1 2,789 1 Subsidiaries - - 28 22 Related parties 134 153 133 153 2,923 154 2,950 176 Less Allowance for expected credit losses - - (10) (10) Total 2,923 154 2,940 166 (1) As at December 31, 2021, amounts due from major shareholder in the consolidated and separate statements of financial position is mainly the advance payment for goods of Baht 2,788 million. (d) Short-term loans and interest receivables from related parties Unit : Million Baht Consolidated financial statements Separate financial statements As at December 31, 2021 2020 2021 2020 Short-term loans and interest receivables Subsidiaries - - - 17 Total - - - 17 Average interest rate of short-term loans to related parties are 1.20% per annum (2020: 2.45% per annum). (e) Other current assets Unit : Million Baht Consolidated financial statements Separate financial statements As at December 31, 2021 2020 2021 2020 A related party - 185 - 185 Total - 185 - 185 (f) Long-term loans to related parties Unit : Million Baht Consolidated financial statements Separate financial statements As at December 31, 2021 2020 2021 2020 Long-term loans Subsidiaries - - 127 190 Total - - 127 190 Average interest rate of long-term loans to related parties is 3.11% - 3.42% per annum (2020: 3.11% per annum). 359 NOTES TO THE FINANCIAL STATEMENTS IRPC PUBLIC COMPANY LIMITED
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