120 BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED Barbados Public Workers’ Co-operative Credit Union Limited Notes to the Consolidated Financial Statements March 31, 2026 (expressed in Barbados dollars) 24 Financial Risk Management …continued 24.5 Interest rate risk A summary of the Group’s interest rate gap position is as follows: 2026 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Assets Cash resources 368,898,985 17,962,284 65,136,283 – 32,523,140 Financial investments – 1,517,165 57,255,749 33,435,807 – Loans and advances 38,415,485 29,376,980 243,831,943 1,091,085,687 82,587 Total assets 407,314,470 48,856,429 366,223,975 1,124,521,494 32,605,727 Liabilities Deposits 884,497,355 219,198,855 676,222,319 44,567,782 113,206 Reimbursable shares – – – – 35,237,989 Other liabilities 115,237 480,105 888,109 – 21,530,713 Total liabilities 884,612,592 219,678,960 677,110,428 44,567,782 56,881,908 Interest rate gap (477,298,122) (170,822,531) (310,886,453) 1,079,953,712 (24,276,181 Public Workers’ Co-operative Credit Union Limited onsolidated Financial Statements 6 rbados dolla s) 88 Risk Management …continued e risk of the Group’s interest rate gap position is as follows: 2026 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Total $ ces 368,898,985 17,962,284 65,136,283 – 32,523,140 484,520,692 vestments – 1,517,165 57,255,749 33,43 ,807 – 92,208,721 advances 38,415,485 29,376,980 243,831,943 1,091,085,6 7 82,587 1,402,792,682 s 407,314,470 48,856,429 366,223,975 1,124,521,494 32,605,727 1,979,522,095 884,497,355 219,19 ,855 676,222,319 44,5 ,78 113,20 1,824,599,517 ble shares – – – – 35,237,989 35,2 7,989 ities 115,237 480,105 888,109 – 21,530,713 23,014,164 ities 884,612,592 219,67 ,960 677,110,428 44,5 ,782 56,881,908 1,882,851,670 gap (477,298,122) (170,822,531) (310,886,453) 1,079,953,712 (24,276,181) 96,670,425 dos Public Wo kers’ Co-operative Credit Union Limited the Consolidated F nancial Statements 1, 2026 in Barbados dollars) ncial Risk Management …continued est rate risk mmary of the Group’s interest rate ga position is as follows: 2026 Up to 3 months $ Within 3 - 12 onth $ Within 1 - 5 year $ Over 5 yea $ Non-inter st bearing Tot s r ources 368,898,985 17,962,284 65 136 3 – 32,523,140 484,520,69 cial investments – ,517,165 5 255,749 33,435,807 – 92,208,72 s and advances 38,415,485 2 ,376,980 243 831,943 1,091,085,687 82,587 1,402,792,68 assets 407,314,470 48,856,429 366 223,975 1,12 ,521,494 32,605,727 1,979,522,09 lities sits 884,497,355 219,198,8 5 676 222,319 44,567,782 113,206 1,824,599,51 bursabl shares – – – 35,237,989 35,237,98 liabilities 115,237 480,105 8 8 9 – 21,530,713 23,014, 6 l abilities 884,612,592 21 ,678,960 677 110,428 44,567,782 56,881,908 1,882,851,67 st rate gap (477,298,122) (170,822,531) (31 86,453) 1,079,953,712 (24,276,181) 96,670,42 os Public Workers’ Co-operative Credit Union Limited he Consolidated Financial Sta ments 2026 n Barba os dollars) 8 cial Risk Management …continued t rate risk mary of the Group’s in erest rate gap pos tion is as follows: 2026 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Total esources 36 ,898,985 17 962, 84 65,136,283 – 32,523,140 484 0 692 al inv stments – 1 517,165 7,255,749 ,43 ,807 – 92 208,721 and advances 38, 1 ,485 29 376,980 243,831,943 91,0 5,687 82,587 1 40 79 6 2 assets 407,314,470 48 856,429 366,223,975 1 124,5 1,4 4 3 ,605,727 1 979 522 095 t es ts 884,497,35 219 198, 5 676,222,319 44,567, 82 113,206 1 824 99 517 ursable shares – – – – 5,237,989 abilit es 115,237 480,105 888,109 – 21,530,713 3 01 164 abil t es 884,61 ,592 219 678,960 677,110,428 44,567, 8 56,881,90 1 82 5 670 rate gap (477,298,12 ) (170 822,531) (310,886,4 ) 1 079,953,712 (24,276,18 ) 96 6 0 425 s Public Workers’ Co-operative Credit Unio Lim ted Consolida ed Financial Statements 6 Barb dos dollars) 88 l Risk Management …continued ate risk y of the Group’s interes rate g p pos tion is as foll ws: 20 6 Up to 3 months $ With n 3 - 12 months $ With n 1 - 5 years $ Over 5 years $ Non-i terest bearing $ Total $ urces 36 ,89 5 17,962,284 65,136 283 – 32,5 3 140 484,5 0 692 investm nts – 1,5 7 65 57,2 5 749 3,4 5 807 – 9 ,208 721 a vances 38,415 8 29,376,980 243,8 1 943 1,091, 85 6 7 82,5 7 1,402,79 68 et 407,314,470 48,856,429 3 6,223 975 1,124,5 1 494 32,605 727 1,979,5 2 95 s 84,497 355 219, 8,855 676, 22 319 4,567 782 13,206 1,824,599 17 able shares – – – – 35,2 7 989 35,2 7 989 l t es 15,237 480,1 5 8,109 – 21,530 713 23,0 4 16 i t es 84,612 59 219,678,960 6 7,1 0 42 4,567 782 56,881 908 1, 82, 51 670 te g p (4 7,298 122) (170,822,531) (310,886 453) 1,079,953 712 (24,2 6 181) 96,670 425 Pub c Work rs’ o-op rative Credit nio m t d onsolidat d inan ial St tement 6 bados dollars) Risk Man e t …onti ued isk of the Group’s inter st rate gap osition is as follows: 2 Up to mo t s Withi 3 - 12 months Within - 5 years Ov 5 ye rs No -interest bearing Total ce 368, 98,985 17,962, 84 65,136,283 – 32,523,14 48 ,520,69 vestmen s – 1,517,16 57,255,749 33,435,807 92, 08,72 dvances 38,415,485 29,376,980 243,831,943 1,091,085,687 82,58 1,402,792,68 407,31 , 70 48, 56,429 366,22 ,975 1, 24,52 ,494 32,605,72 1,97 ,522,09 884, 97,355 219,198, 55 67 ,222,319 44,567, 82 113,20 1,824,599,51 le share – – – 35,237,98 35,237,98 ties 115,237 480,105 888,109 – 21,530,71 23,014,16 ties 884,612,592 219,678,960 677,110,428 44,567, 82 56,881,90 1,882,851,67 gap (477,298,12 ) (170,822,531) (310,886,453) 1,079, 53,712 (24,276,18 ) 96, 70,42 ublic Workers’ Co- perative Credit Union Limited solidate F n ci l Statements dos dollars) 88 k Manageme t …conti ued i k the Group’s interes r e g p position is a follows: 20 6 Up to 3 months $ With n 3 - 12 months $ With n 1 - 5 years $ Over 5 years $ Non-i terest bearing $ Total $ 368,898, 5 17,962,284 65,136,283 – 2,5 3,140 8 ,520,692 tm nts – 1,5 7, 65 57,255,749 33,4 5,807 – 92,208,721 ces 38,415,485 29,376,980 243,8 1,943 1,091,085,687 82 587 1,402,792,682 407,314,470 48,856, 29 366,223,975 1,124,521,494 32,605 727 1,979,522,095 884,497,355 219, 8, 55 676,222,319 44,567,782 113,206 1,824,599,517 shares – – – – 35,237,989 35,237,989 s 115,237 480,1 5 88 ,109 – 21,530,713 23,014, 64 s 884,612,592 19,678,960 677,110,428 44,567,782 56,881,908 1,882, 51,670 p (477,298,122) (170,822,531) (310,886,453) 1,079,953,712 (24, 76,181) 96,670,425 blic Worke s’ Co-operative Cr dit Union Limited lidated Financial St temen s s dollars) 88 Management …conti ued k e Group’s intere t rate gap position s as foll ws: 20 6 Up to 3 months $ With n 3 - 12 months $ With n 1 - 5 years $ Over 5 years $ Non-interest bearing $ Total $ 368,89 ,9 5 17,962,284 65,13 ,283 – 32,52 ,140 48 ,520,692 ents – 1,517, 65 57,25 ,749 33,435,807 – 92,208,7 1 ces 38,415,4 5 29,376,980 243,831,943 1,091, 85,687 82,587 1,402,792,682 407,314,4 0 48,856, 29 366,223,975 1,124, 21,49 32,605,7 1,9 ,522,0 5 884,497,355 219,198,855 67 ,222,319 44, 67,782 113,206 1,8 4,599,5 7 r – – – – 35,237,98 35,237,98 115,237 480,105 888,109 – 21,530,7 3 23,014,164 884,612,592 19,678,9 0 677,110,428 4 ,567,782 56,881,908 1,882,851,670 (477,298,1 2) ( 70,822,531) (310,886,453) 1,079,953, 2 (24, 76,18 ) 96,670,425
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