Separate Annual Report 2026

99 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) 74 23 Financial risk management …continued Credit risk …continued Credit Quality Analysis …continued 2026 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Term deposits measured at FVTPL Standard & Poor’s rating: Not rated 88,135,805 – – 88,135,805 Gross term deposit 88,135,805 – – 88,135,805 2025 Stage 1 $ Stage 2 $ Stage 3 $ Total $ Term deposits measured at FVTPL Standard & Poor’s rating: Not rated 88,495,538 – – 88,495,538 Gross term deposit 88,495,538 – – 88,495,538 Expected Credit Loss Allowance Model Refer to Accounting policies note 2 (d).

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