101 SEPARATE FINANCIAL STATEMENTS 2026 Barbados Public Workers’ Co-operative Credit Union Limited Notes to the Separate Financial Statements March 31, 2026 (expressed in Barbados dollars) 76 23 Financial risk management …continued Credit risk …continued Credit Quality Analysis …continued The movement across the loan portfolio as at March 31, are in the following staging categories: 2026 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Gross carrying amount April 1, 2025 971,080,829 29,048,821 153,235,694 1,153,365,344 Stage 1 to stage 2 (19,527,654) 19,527,654 – – Stage 1 to stage 3 (10,515,368) – 10,515,368 – Stage 2 to stage 1 16,224,956 (16,224,956) – – Stage 2 to stage 3 – (7,266,046) 7,266,046 – Stage 3 to stage 1 14,287,159 – (14,287,159) – Stage 3 to stage 2 – 1,115,096 (1,115,096) – Net loans originated (paid) 16,884,251 4,382,802 2,055,089 23,322,142 Gross carrying amount March 31, 2026 988,434,173 30,583,371 157,669,942 1,176,687,486 2025 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Gross carrying amount April 1, 2024 962,591,043 27,027,187 172,581,702 1,162,199,932 Stage 1 to stage 2 (16,328,132) 16,328,132 – – Stage 1 to stage 3 (12,361,061) – 12,361,061 – Stage 2 to stage 1 17,912,358 (17,912,358) – – Stage 2 to stage 3 – (4,139,801) 4,139,801 – Stage 3 to stage 1 33,806,389 – (33,806,389) – Stage 3 to stage 2 3,268,130 – (3,268,130) – Net loans originated (paid) (17,807,898) 7,745,661 1,227,649 (8,834,588) Gross carrying amount March 31, 2025 971,080,829 29,048,821 153,235,694 1,153,365,344
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