110 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) 85 24 Fair value …continued 2025 Level 1 $ Level 2 $ Level 3 $ Total balance $ Investment securities Equity securities - FVOCI - quoted – 980,000 – 980,000 - FVOCI - unquoted – – 1,958,342 1,958,342 Debt securities - FVTPL – – 10,059,452 10,059,452 – 980,000 12,017,794 12,997,794 The following table shows a reconciliation of all movements in the fair value of financial investments categorised within Level 2 between the beginning and end of the reporting period. 2026 $ 2025 $ Balance - beginning of year 980,000 940,000 Unrealised gain 20,000 40,000 Balance - end of year 1,000,000 980,000 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 12,017,794 12,164,568 Unrealised gain/(loss) 59,906 (146,774) Balance - end of year 12,077,700 12,017,794 There were no transfers in or out of Level 3 during the year ended March 31, 2026 (2025 - $Nil).
RkJQdWJsaXNoZXIy MTA2MDM=