121 CONSOLIDATED FINANCIAL STATEMENTS 2026 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 …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Assets Cash resources 364,398,564 28,042,812 56,475,683 – 11,948,953 Financial investments 3,764,500 3,187,067 26,839,125 16,857,222 – Loans and advances 36,149,062 34,913,342 253,576,947 1,052,858,585 938,633 Total assets 404,312,126 66,143,221 336,891,755 1,069,715,807 12,887,586 Liabilities Deposits 810,191,518 238,596,301 658,776,485 42,872,592 149,240 Reimbursable shares – – – – 32,619,237 Other liabilities 275,741 939,211 2,527,653 – 20,476,759 Total liabilities 810,467,259 239,535,512 661,304,138 42,872,592 53,245,236 Interest rate gap (406,155,133) (173,392,291) (324,412,383) 1,026,843,215 (40,357,650 os Public Workers’ Co-operative Credit Union Limited e Consolidated Financial Statements 026 Barbados dollars) 89 al Risk Management …continued rate risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Total $ ources 364,398,564 28,042,812 56,475,683 – 11,948,953 460,866,012 l investments 3,764,500 3,187,067 26,839,125 16,857,222 – 50,647,914 nd advances 36,149,062 34,913,342 253,576,947 1,052,858,585 938,633 1,378,436,569 sets 404,312,126 66,143,221 336,891,755 1,069,715,807 12,887,586 1,889,950,495 es 810,191,518 238,596,301 658,776,485 42,872,592 149,240 1,750,586,136 sable shares – – – – 32,619,237 32,619,237 bilities 275,741 939,211 2,527,653 – 20,476,759 24,219,364 bilities 810,467,259 239,535,512 661,304,138 42,872,592 53,245,236 1,807,424,737 ate gap (406,155,133) (173,392,291) (324,412,383) 1,026,843,215 (40,357,650) 82,525,758 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 …continued 2025 Up to 3 months $ W thin 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Assets Cash resources 36 ,398,564 28,042,812 56,475,683 – 11,948,953 Financial investments 3,764,500 ,187,067 26,839,125 16,857,222 – Loans and advances 36,149,062 34,913,342 253,576,947 1,052,858,585 938,633 Total assets 40 ,31 ,126 66,143,221 336,891,755 ,069,715,807 12,887,586 Liabilities Deposits 10,191,518 238,596,301 658,776,485 42,872,592 149,240 Reimbursable shares – – – – 32,619,237 Other liabilities 275,741 939,211 2,527,653 – 20,476,759 Total liabilities 810,467,259 2 9,535,512 661,304,138 42,872,592 53,245,236 Interest rate gap (406,155,133) (173,392,291) (32 ,412,383) 1, 26,843,215 (40,35 ,650 dos Public Workers’ C -operative Credit Union Limited the Consolidated Financial Statements 1, 2026 in Barbados dollars) ncial Risk Management …continued est rate risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-inter st bearing $ Tot s resources 364,398,564 28,042,812 56,475,683 – 11,948,953 460,866,01 c al investments 3,764,500 3,187,067 26,839,125 16,857,2 2 – 50,647,91 s and advances 36,149,062 34,913,342 253,576,947 1,052,858,585 938,633 1,378,43 ,56 assets 404,312,126 66,143,221 336,891,755 1,069,715,807 12,887,586 1,889,950,49 lities sits 810,191,518 238,596,301 658,776,485 42,872,592 149,240 1,750,586,13 bursable shares – – – – 32,619,237 32,619,23 liabilities 275,741 939,211 2,527,653 – 20,476,759 24,219,36 l abilities 810,467,259 239,535,512 661,304,138 42,872,592 53,245,236 1,807,424,73 es rate gap (406,155,133) (173,392,291) (324,412,383) 1,026,843,215 (40,357,650) 82,525,75 dos Public Workers’ Co-operative Credit Union Limited he Consolidated Financial St tements 2026 n Barbados dollars) cial Risk Management …conti ued st rate risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-int rest bearing $ Tota esources 364,398,564 28,042,812 56,475,683 – 1 ,948,953 460,86 ,012 ial investments 3,764,500 3,187,067 26,839,125 16,857,2 – 50,647,914 and advances 36,149,062 34,913,342 253,576,947 1,052,858,585 938,63 1,378,436,569 assets 404,312,126 6 ,143,221 3 6,891,755 1,069,715,807 12,8 7,586 1,8 9,950,495 ities its 810, 91,518 238,596,30 658,7 6,485 42,872,592 149,240 1,750,586,136 ursable shares – – – – 32,619,237 32,619,23 iabil t es 275,741 939,211 2,527,653 – 20,476,759 24,219,364 iabil ties 810,467,259 239,535,512 6 1,304,138 42,872,592 53,245,236 1,807, 24, 37 t rate gap (406,15 ,133) (173,392,291) (324,412,383) 1,026,843,215 (40,357,650) 82, 25,758 s Public Worke s’ Co-operative Credit Un on Lim ed Consolidated Financial Statem nts 0 Barbados d llars) al Risk Man gement …conti ued ra e isk …co inued 0 5 Up t 3 months Within - 12 months Within 1 - 5 years Over years Non-interest earing otal ources 4, 8, 4 8,042,81 6,475,683 – 11,948,953 0,866,012 investments 3, 4, 0 3, 87,06 6, 9,125 6,857,22 – 0, 47, 4 d advances 6, 9, 2 4,913,342 3,576,947 1, 2,858,58 938,6 3 1, 8,436,569 et , 2, 6 6,1 3,221 6,891,755 1, 9,715,807 2,887,5 6 1, 9,950,49 es 0, , 18 8,596,301 8,776,485 2,872,59 149,2 0 1, 0,586,136 sabl shares – 2, 9, 7 2,619,237 ilities 5, 1 93 ,211 2,527,653 – 0,476,759 4,219,364 bilities 0, 7, 59 9,53 ,512 1,304,138 2,872,59 53,245,236 1, 7,424,73 at gap ( 06,1 5,133) ( 73,392,2 1) ( 24,412,38 ) 1, 6,8 3,215 (40,357,6 0) 2,525, 58 Public Worke s’ Co-operative Credit Union Limited Cons lidated Financial Sta ements 26 arbados dollars) 89 Risk Management …continued te risk …conti ued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-inter st bearing $ Tot l $ rces 364,398 564 28,042 81 56,475 683 – 11,948 53 460,866 012 nvestments 3,764 500 3,187 06 26,839 125 16,857 22 – 50,647 914 advances 36,149 062 34,913 42 253,576 947 1,052 8 58 938,633 1,378 436 569 s 404,312 126 66,143 221 336,891 755 1,069 715 807 12,887 586 1,889 50 495 810,191 518 238,596 301 658,776 485 42,87 59 149,240 1,750 586 13 ble shares – – – – 32,619 237 32,619 237 t es 275,741 93 ,211 2,527 653 – 20,476 759 24,219 364 l ties 810,467 259 239,53 12 661,304 138 42,87 59 53,245 36 1,807 42 73 gap (406,155 133) (173, 92 91) (324, 12 38 ) 1,026 843 215 (40,357 650) 82,52 7 8 ublic Workers’ Co-operativ Credit Union L m ted s lidated F nanc al Statemen s dos dollars) 89 k Manageme t …continued isk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Total $ 364,398,564 28,042, 12 56,475, 83 – 11,948,953 460,8 6, 12 tment 3,764,500 3,187,067 26,839,1 5 16,857,222 – 50,647,91 ances 36,149,062 34,913,342 253,576,94 1,052,8 8,58 938,6 1,378,436,569 404,312,126 6 ,143,221 336,891,755 ,069,715,8 7 12,887,586 1,889,950,49 810,19 ,518 23 ,596,301 658,776,485 42,87 ,592 149,2 0 1,750,586,136 ha s – – – – 32,619, 7 32,619, 7 s 275,741 939,211 2,527,653 – 20,476,759 24,219,364 s 810,467,259 3 ,5 5,512 661,304, 38 42,87 ,592 53,245,236 1,807,424, 37 p (406,155,133) ( 7 ,392,291) (324,412, 83) 1,026,843,215 (40,357,650) 82,525,75 blic Workers’ Co-operative Credit Union L mited lidated Financial Statemen s doll rs) 89 M n geme t …continued …continued 20 5 Up to 3 months $ With n 3 - 12 months $ With n 1 - 5 years $ Over 5 years $ Non-i terest bearing $ Total $ 364,398,5 4 28,042,812 56,475,683 – 11,948,953 460,866,012 ent 3,764,500 3,187,067 2 ,839,1 5 6,857,222 – 50,647,914 es 36,149,062 34,913,342 25 , 76,947 1,052,858 5 5 938,633 1, 78,436 5 9 40 ,312, 6 6,143,221 336,891,755 1,069,715 807 12,887,586 1,889,950 495 810, 91,5 8 238,596,301 658,77 ,485 2,872,59 149,240 1,75 , 86 136 re – – – – 32,619,2 7 32,619,2 7 275, 41 93 ,211 ,5 7,653 – 20,476, 59 24, 19,36 810,467,259 239,535,512 66 ,304,138 42,872,59 3,245,236 1,807,424 73 (406,155,133) (17 ,392,291) (3 4,412, 83) ,026,843 215 (40, 57,65 ) 82,52 ,7 8
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