Page 111 - PEA_AnnualReport_2016

Electricity usage guarantee fund, PEA fund for guarantee of employees’ loans and sinking fund for repayment
of bonds are deposits at fnancial institutions that can be used in Provincial Electricity Authority’s activities in

case of Provincial Electricity Authority having defcits in working capital. Interest from electricity usage guarantee
fund, interest from KFW fund and subsidy from energy conservation policy from the Energy Policy and Planning
Offce are deposits at fnancial institutions which are restricted for specifc purposes as determined by Provincial
Electricity Authority.
Sinking fund for repayment of bonds is used as PEA guarantee for repayment of bonds at the maturity

date. Provincial Electricity Authority will periodically deposit to the account for repayment of bonds with maturity
period within 3 years.

5.6 Accrued revenues consist of :
(Unit : Million Baht)

Consolidated Separate
financial statements financial statements
Dec. 31, 2016 Dec. 31, 2015 Dec. 31, 2016 Dec. 31, 2015
Accrued interest 428.42 725.38 427.37 725.13

Accrued revenues from the
Power Development Fund 5,153.51 7,933.34 5,153.51 7,933.34

Other accrued revenues 202.15 183.73 197.95 183.73
Total 5,784.08 8,842.45 5,778.83 8,842.20

As at December 31, 2016 and 2015, accrued revenues from the Power Development Fund partly includes
refundable VAT from the Power Development Fund amounting to Baht 1,655.61 million and Baht 1,536.61 million,
respectively.

SMART PEA 111
Annual Report 2016 Provincial Electricity Authority