BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED | NON-CONSOLIDATED ANNUAL REPORT 2020 84 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) 67 23.2 Credit risk, continued Credit Quality Analysis, continued IFRS 9 – 2019 Stage 1 Stage 2 Stage 3 Total Term deposits measured at amortized cost Standards & Poor’s rating: Not rated $ 35,841,115 - - 35,841,115 Gross term deposits 35,841,115 - - 35,841,115 Expected credit losses allowance (15,538) - - (15,538) Net term deposits $ 35,825,577 - - 35,825,577
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