106 BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED Barbados Public Workers’ Co-operative Credit Union Limited Notes to the Separate Financial Statements March 31, 2026 (expressed in Barbados dollars) 23 Financial risk management …continued Market risk …continued Interest rate risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Cash resources 396,020,540 24,542,812 56,475,683 – – Financial investments Debt securities - amortised cost 3,764,500 1,127,615 16,839,124 16,136,843 – Securitized Deposit- amortised 176,234 631,577 3,252,127 23,589,981 – cost Debt securities - FVTPL – 59,452 10,000,000 – – Loans and advances 32,252,960 27,444,446 207,490,547 860,775,594 – Due from related companies 294,568 889,245 4,054,585 – 17,028,570 Total assets 432,508,802 54,695,147 298,112,066 900,502,418 17,028,570 Deposits 826,783,886 123,780,419 579,614,178 35,190,256 – Reimbursable shares – – – – 32,619,237 Other liabilities 137,785 334,807 113,963 – 15,878,707 Total liabilities 826,921,671 124,115,226 579,728,141 35,190,256 48,497,944 Interest rate gap (394,412,869) (69,420,079) (281,616,075) 865,312,162 (31,469,374) bados Public Workers’ Co-operative Cred t Union Limited to the Separate Financial Statements h 31, 2026 sed in Barbados dollars) nancial risk management …continu d arket risk …continued terest rate risk …continued 2025 Up to 3 months $ Within - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ T sh resources 396,020,540 24,5 2,812 56,475,683 – – 477,039 nancial investments Debt securities - amortised cost 3,764,500 1,127,615 16,839,124 16,136,843 – 37,868 Securitized Deposit- amortised 176,234 6 1,577 3,252,127 23,589,981 – 27,649 cost Debt securities - FVTPL – 59,452 10,000,000 – – 10,059 ans and advance 32,252,960 27,444,446 207,490,547 860,775,594 – 1,127,963 ue from related companies 294,568 889,245 4,054,585 – 17,028,570 22,266 otal assets 432,508,802 54,695,147 298,112,066 900,502,418 17,028,570 1,702,847 eposits 826,783,886 123,7 0,419 579,6 4,178 35,190,256 – 1,565,368 imbursable shares – – – – 32,619,237 3 ,619 her liabilities 137,785 334,807 113,963 – 15,878,707 16,465 otal liabilities 826,921,671 124,115,226 579,7 8,141 35,190,256 48,497,944 1,614,453 erest rate gap (394,412,869) (69,420,079) (281,616,075) 865,312,162 (31,4 9,374) 88,393 Barbados Public Workers’ Co-operative Cr dit Union Limited Notes to he Separat Financial Sta emen s March 31, 2026 expressed in Barbados dollar ) 23 Financial risk management …continued Market ris …continued Interest rate risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Cash r sources 396, 20,54 24,542,812 56,475,683 – – 4 Financial investments Debt securi ies - amortised cost 3,764,500 1,127,6 5 16,839,124 16,136,843 – Securitized Deposit- amor ised 176,234 631,577 3,252,127 23,589,981 – cost Debt securi ies - FVTPL – 59,452 1 , 00,0 – – Loans and advances 32,252,960 27,444,446 207,490,547 860,775,594 – 1,1 Due from related companies 294,568 889,245 4,054,585 – 17, 28,5 0 Total assets 432,508,802 54,695,1 7 98,11 ,066 900,502,418 17,028,5 1, Deposits 826,783,886 123,780,419 579,614,178 35,190,2 6 – 1,5 Reimburs ble sh res – – – – 32,619,237 Other liabilities 137,785 334,807 113,963 – 15,878,707 Total liabilities 826,921,671 124,115,226 579,728,141 35,190,2 6 48,497,944 1,6 Interest rate gap (394,412,869) (69,420,079) (281,616,075) 865,312,162 (31, 69, 74) arbados Public Workers’ Co- perative Credit Union Limited tes to th Separate Fin cial St t ments rch 31, 2026 pressed in Barb dos dollars) Financial risk manag ment …conti ued Market risk …conti ued Interest rate risk …cont nued 2025 Up to 3 months $ With n 3 - 12 months $ With n 1 - 5 years $ Over 5 years $ Non-i terest bearing $ Cash resources 396,020,540 24,5 2,812 56,475,683 – – 477 Financial nvestments Debt securities - amort sed cost 3,764,500 1,127,615 6,839,124 16,136,843 – 37 Securitized Deposit- amorti ed 176,234 631,577 3,252,1 7 3,589,981 – 27 cost Debt securities - FVTPL – 59,452 10,0 0,0 0 – – 10 Loans and vances 32,252,960 27,4 4,4 6 207,490,547 860,775,594 – 1,127 Due from r lated comp nies 294,568 889,245 4,0 4,585 – 17,028,570 22 Total a set 432,508,802 54,695,147 298,112,066 900,5 2,418 7,028,570 1,702 Deposits 826,7 3,886 123,780,419 57 ,6 4,178 35,190,256 – 1,565 Reimbursable shares – – – – 32,619,237 32 Other liab li ies 137,785 334,807 113,963 – 15,8 8,707 1 Tot l liabilities 826,921,671 124,115,226 579,728,141 35,190,256 48,4 7,944 1,6 4 Interest rate gap (394,412,869) (69,420,079) (281,616,075) 86 ,312,162 (31,469,374) 88 it d p i S e n ) n k t o … e r s - h y N c 0, , 2 , 3 9 s - 7 0 5 , 4 , 3 e i 4 7 7 , 1 s u - , , 0 , 6 0, 7 5, 4 3 n 8 5 5 , s t 8, 2 , 7 , 6 2, 8 , 7 3, 6 0, 9 4, 8 , 6 8 s , 7 5 7 3 , 7 1, 1 5, 6 8, 1 , 6 , 4 3 a 2, 9) , 9) 6, 5) 2, 2 , ) dos Public Workers’ Co-operative Cr dit Union Limited he Separat Financial Sta em nts , 2026 in Barbados ollar ) cial risk man gement …con inued et risk …continued st rate risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-inter st bearing $ Tota esources 396,020,54 24,542,81 56,475,683 – – 477,039,0 i l investments bt securiti s - amor i ed cost 3,764,500 1,127,615 16,839, 24 16,136,843 – 37,868,08 uritiz d Deposit- amortised 176,234 631,577 3,252,127 23,589,9 1 – 27,649,91 t bt securiti s - FVTPL – 59,4 2 10,000,0 – – 10,059,4 d adv ces 32,252,960 27,444,4 6 207,490,547 860,775,594 – 1,127,963,54 om related companies 294,568 889,245 4,054,585 – 17,028,5 0 22,266,9 asse 432,508,8 2 54,695,147 298,112,066 900,5 2,418 17,028,5 0 1,702,847, 0 its 826,783,8 6 123,780,419 579,614,178 35,190,256 – 1,565,3 8,73 ursable shares – – – – 32,619,237 32,619,23 liabilities 137,785 334, 07 113,96 – 15,878,707 16,465,2 li bilities 826,921,67 24,115, 26 579,728,141 35,190,256 48,497,944 1,61 ,453,23 t at gap (394,412,869) (69,420,079) (281,616,075) 865,312,16 (31,469, 74) 88,39 ,76 Pu lic Workers’ Co-operative redit Un on Limited S parate Fin nci l tatements 26 arbado llar ) 81 risk ma agement …co tinued sk …continued te risk …continued 2025 Up to 3 months $ Within 3 - 12 months $ Within 1 - 5 years $ Over 5 years $ Non-interest bearing $ Total $ urces 396,020,54 24,542 81 56,475 683 – – 477,039, 5 vestme ts curitie - amort s d cost 3,764 500 1,127 15 16,839 124 6, 3 843 – 37,868 082 zed Deposit- am rtis d 176,234 6 1,577 3,252 127 23,589 9 1 – 27,649 91 curitie - FVTPL – 59,4 2 10,00 0 – – 10,059 4 2 dv ces 32,25 960 27,444 4 6 207,490,5 7 860,7 5,594 – 1,127 963,547 r lat d companies 294,568 889,2 5 ,05 585 – 17,028 570 22,266 9 8 432,508,8 2 54,695 147 298,112,066 9 0,502,418 17, 28 570 1,702 847,003 826,783,8 6 123,780,419 579,614,178 35,1 0 256 – 1,565 3 8,739 ble shares – – – – 32,619 237 2,619 237 lities 137,785 334,807 113,96 – 15,878 707 16,465 2 2 ilities 826,9 1,67 124,115, 26 579,728, 41 35,1 0 56 48,497 44 1,61 453,238 gap (394,412,869) (69,420 079) (281, 16,075) 865,3 2, (31,469 374) 88,393 765 u lic Workers’ Co-operative Credit Union Limited parate Financi l St m n s ado dollar ) 81 sk ma agem nt …continued …continued isk …continued 2025 Up to 3 months $ Within 3 - 12 months Within 1 - 5 years Over ears Non-interest bearing Total $ 396,020,540 2 ,5 2,812 56,475,683 – 477,039,035 stments ities - amortis d cost 3,764,500 1,127,6 5 16,839, 24 6,136,843 – 37,868,082 Deposit- amortised 176,234 631,577 3,252,127 23,589,981 – 27,649,919 ities - FVTPL – 59,452 10,0 0,0 0 – 10,059,452 v nces 32,252,960 27,444,446 207,490,5 7 860, 75, 9 – 1,127,963,547 t d compani s 294,568 89,245 ,054,585 – 17,028,5 0 22, 66,968 432,508,802 54,695,1 7 298,112,06 9 0,5 2,418 17,028,5 0 1,702,847, 3 826,783,886 123,780,419 579,614,178 35,190,2 – 1,565,368,739 shares – 32,619,237 2,619,237 es 137,785 334,807 113,96 – 15,878,707 16,4 5,262 es 826,921,671 24, 15, 26 579,728,14 35, 90,2 6 48,497,944 1,61 ,453,238 ap (394,412,869) (69,420,079) (281,6 6, 75) 865,312,162 (31,469, 74) 88,39 ,765
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