81 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) 56 22 Commitments and contingencies (i) Loan commitments 2026 $ 2025 $ Consumer loans approved and pending disbursement 14,111,060 10,927,808 Mortgage loans approved and pending disbursement 29,448,536 33,980,498 Available balances on line of credit accounts 18,367,846 17,869,650 Gross commitments 61,927,442 62,777,956 The total expected credit loss (ECL) allowance on undrawn loan commitments at March 31, is as follows: 2026 2025 Gross carrying amount $ ECL $ Gross carrying amount $ ECL $ Consumer 14,111,060 76,443 10,927,808 56,680 Mortgages 29,448,536 45,552 33,980,498 56,760 43,559,596 121,995 44,908,306 113,440 Line of credits available 18,367,846 93,523 17,869,650 119,120 61,927,442 215,518 62,777,956 232,560 The movement in the expected credit loss allowance: 2026 $ 2025 $ Balance at beginning of year 232,560 226,602 Expected credit (release)/loss (17,042) 5,958 Balance at end of year 215,518 232,560 The expected credit allowance for the undrawn loan commitments is included in other liabilities in Note 17.
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