CREDUT UNION REPORT 2013.pdf April 2013 | Page 75

NOTES TO THE FINANCIAL STATEMENTS AT 31ST DECEMBER, 2013 (continued) 17. MEMBERS’ DEPOSITS 18. 2012 55,073,554 13,911,809 8,014,109 2,179,006 837,909 80,474 9,681 63,296 45,624,829 12,234,742 7,436,597 1,400,949 615,290 24,293 25,025 - $80,169,838 Term deposits Savings Education savings plan Retirement savings Insurance and group life savings plan Excel savings Other deposits Micro-finance savings 2013 $67,361,735 NON-INTEREST BEARING LIABILITIES 19. 2,667,146 704,868 995,118 - 2,278,555 553,556 1,349,442 900,190 $4,367,132 Interest payable Sundry creditors and accruals Other accounts payable Due to ECHMB - Mortgages $5,081,743 FINANCIAL RISK MANAGEMENT The Credit Union’s activities expose it to the following risk from the use of financial instruments: • • 74 Credit risk Liquidity risk • Currency risk • Interest rate risk • Operational risk Risk management structure The Board of Directors defines the overall risk profile of the Credit Union by approving its policies and guidelines, maximum limits for exposure as well as for individual loans. The credit and finance