PTT GLOBAL CHEMICAL PUBLIC COMPANY LIMITED AND SUBSIDIARIES FOR THE YEAR ENDED DECEMBER 31, 2021 NOTES TO THE FINANCIAL STATEMENTS - 92 - 29. EXPENSES BY NATURE The statements of income include an analysis of expenses by function. Expenses by nature disclosed in accordance with the requirements of various TFRS were as follows: Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Included in cost of sales of goods Changes in finished goods work in progress and goods in transit (22,463) 2,003 (6,989) 1,956 Raw materials used 385,490 246,588 275,861 182,412 Personnel expense 10,800 9,246 5,765 4,921 Depreciation of property, plant and equipment 19,318 17,567 13,034 12,225 Depreciation of right-of-use assets 821 620 644 486 Amortisation of intangible assets 490 364 369 288 Included in selling and distribution and administrative expenses Personnel expense 6,445 5,484 4,162 3,566 Depreciation of property, plant and equipment 754 692 463 437 Depreciation of right-of-use assets 493 513 732 610 Amortisation of intangible assets 417 382 276 259 Minimum lease payments recognised as a lease expense 306 307 131 119 30. FINANCE COSTS Finance costs for the years ended December 31, 2021 and 2020 consisted of: Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Interest expense Parent - 2 - 2 Subsidiaries - - 2,153 782 Other related parties 19 - 19 - Debentures 3,986 2,984 2,192 2,325 Derivatives - 2 - 2 Bank loans and overdrafts 1,417 1,043 617 291 Borrowings from other parties 6 7 - - Interest expense on lease liabilities 273 176 249 160 Total interest expense 5,701 4,214 5,230 3,562 Other finance costs 493 250 330 173 Less Capitalised as cost of assets under construction (249) (953) (235) (459) Net 5,945 3,511 5,325 3,276 324 PTT GLOBAL CHEMICAL PUBLIC COMPANY LIMITED Form 56-1 One Report 2021
RkJQdWJsaXNoZXIy ODg4NTI=