122 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) 90 24 Financial Risk Management …continued 24.5 Interest rate risk…continued An interest rate sensitivity analysis was performed to determine the impact on profit of reasonable possible changes in the interest rates prevailing as at March 31, 2026, with all other variables held constant. The impact is illustrated and shown in the table below: 2026 $ 2025 $ Increase/decrease of 100 bps Impact on profit + 100 bps (430,497) (49,628) Impact on profit - 100 bps 425,979 48,387 24.6 Currency risk Currency risk arises when future commercial transactions, recognised assets and liabilities are denominated in a currency that is not the Group’s functional currency. The Group is exposed to foreign exchange risk primarily with respect to EC dollars. Management monitors economic and political conditions in the countries in which the Group operates for risks of currency fluctuations. 2026 Barbados $ Eastern Caribbean $ United States $ Total $ Assets: Cash resources 479,047,539 2,055,460 3,417,693 484,520,692 Investment securities: 82,149,269 – – 82,149,269 4,366,868 – – 4,366,868 10,059,452 – – 10,059,452 1,384,393,110 18,399,572 – 1,402,792,682 - Amortised cost - FVOCI - FVTPL Loans and advances Other assets 33,644,413 117,833 3,626,362 37,388,608 Total Financial Assets 1,993,660,651 20,572,865 7,044,055 2,021,277,571 Liabilities: Deposits 1,801,019,637 23,579,880 – 1,824,599,517 Reimbursable shares 35,237,989 – – 35,237,989 Other liabilities 22,733,352 280,812 – 23,014,164 Total Financial Liabilities 1,858,990,977 23,860,692 – 1,882,851,670
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