Separate Annual Report 2026

97 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) 72 23 Financial risk management …continued Credit risk …continued Credit Quality Analysis …continued 2025 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Loans and advances at amortised cost Current 846,517,743 – – 846,517,743 Overdue <30 days 124,563,086 – – 124,563,086 Overdue 31 days to 89 days – 29,048,821 – 29,048,821 Overdue over 90 days – – 153,235,694 153,235,694 Total gross loans 971,080,829 29,048,821 153,235,694 1,153,365,344 2026 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Other assets Internally rated 31,944,885 19,063 386,399 32,350,347 Total other assets 31,944,885 19,063 386,399 32,350,347 2025 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Other assets Internally rated 38,783,090 382,447 3,068,643 42,234,180 Total other assets 38,783,090 382,447 3,068,643 42,234,180

RkJQdWJsaXNoZXIy MTA2MDM=