I need an expert to assess and analyze this data while incorporating the topic of Trade and other Receivables using the date below of Benguet Corporation for the interpretation of financial statements.

Cash and Cash Equivalents

$\backslash$table$[[,2022,2021],[$Cash on hand and in banks,$P949,142,$P$552,236],[$Short$-$term deposits,$53,608,51,012],[,P1,002,750,$P$603,248]]$

Interest income from cash and cash equivalents amounted to $P1\mathrm{.}35$ million, $P0\mathrm{.}79$ million and P$0\mathrm{.}66$ million in $2022,2021,$ and $2020,$ respectively $($see Note $26).$

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$5.$ Trade and Other Receivables

$\backslash$table$[[,2022,2021],[$Trade$,P292,401,$P$221,867],[$Loan receivable,$261,087,-],[$Nontrade$,186,833,229,503],[$Advances to officers and employees,$117,554,93,142],[$ESOIP $($Note $27),58,416,58,416],[$Receivables from lessees of bunkhouses,$3,855,3,689],[$Others$,18,824,21,704],[,938,970,628,321],[$Less allowance for ECLs,$156,465,113,361],[,P782,505,$P$514,960]]$