BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED | NON-CONSOLIDATED ANNUAL REPORT 2020 81 BARBADOS PUBLIC WORKERS' CO-OPERATIVE CREDIT UNION LIMITED Notes to the Non-consolidated Financial Statements For the year ended March 31, 2020 (Expressed in Barbados dollars) 64 23. Financial Risk Management, continued 23.2 Credit risk, continued Credit Quality Analysis, continued IFRS 9 – 2020 Stage 1 Stage 2 Stage 3 Total Term deposits measured at amortized cost Standards & Poor’s rating: Not rated $ 26,437,531 7,074,202 - 33,511,733 Gross term deposit 26,437,531 7,074,202 - 33,511,733 Expected credit losses allowance (11,347) (49,272) - (60,619) Interest Receivable 346,052 16,086 - 362,138 Net term deposits $ 26,772,236 7,041,016 - 33,813,252
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