126 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) 94 25 Fair Value …continued Determination of fair value and fair value hierarchy …continued 2025 Level 1 $ Level 2 $ Level 3 $ Total balance $ Investment securities Equity securities - FVOCI - quoted 383,236 980,000 – 1,363,236 - FVOCI - unquoted – – 2,765,780 2,765,780 Debt securities - FVTPL – – 10,059,452 10,059,452 383,236 980,000 12,825,232 14,188,468 The following table shows a reconciliation of all movements in the fair value of financial investments categorised within Level 3 between the beginning and end of the reporting period. 2026 $ 2025 $ Balance - beginning of year 12,825,232 12,972,005 Unrealised gain/(loss) 59,906 (146,773) Balance - end of year 12,885,138 12,825,232 There were no transfers in or out of Level 3 during the year ended March 31, 2026 (2025 - $Nil).
RkJQdWJsaXNoZXIy MTA2MDM=