BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED | CONSOLIDATED ANNUAL REPORT 2022 118 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) 87 25. Financial Risk Management, continued 25.2 Credit risk, continued Credit Quality Analysis, continued IFRS 9 – 2021 Stage 1 Stage 2 Stage 3 Total Term deposits measured at amortized cost Internally rated $ 19,456,088 - - 19,456,088 Gross term deposits 19,456,088 - - 19,456,088 Expected credit losses allowance (146,135) - - (146,135) Net term deposits $ 19,309,953 - - 19,309,953
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