115 BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED | CONSOLIDATED ANNUAL REPORT 2022 BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED Notes to the Consolidated Financial Statements For the year ended March 31, 2022 (Expressed in Barbados dollars) 84 25. Financial Risk Management, continued 25.2 Credit risk, continued Credit Quality Analysis, continued IFRS 9 – 2022 Stage 1 Stage 2 Stage 3 Total Term deposits measured at amortized cost Internally rated $ 19,558,107 - - 19,558,107 Gross term deposits - - Expected credit losses allowance (39,445) - - (39,445) Net term deposits $ 19,518,662 - - 19,518,662
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