ECCB 2014-2015 Annual Report and Statement of Accounts

EASTERN CARIBBEAN CENTRAL BANK

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Allocation from general reserve 9,219,892 (9,219,892) - - - - - - -

Allocation from pension reserve (note 20) 974,000 - - - - - - (974,000) -

Total $

Allocation from fiscal tranche I (note 16) 7,773,929 - - - - - - - 7,773,929 Balance, March 31, 2014 - 126,926,236 6,537,928

Net change in fair value of investment securities and money market instruments (note 20) - - - - (24,553,404) - - - (24,553,404) Total comprehensive income (17,967,821) - - - (24,553,404) - - 11,291,000 (31,230,225)

Balance, March 31, 2013 As restated - 136,146,128 6,537,928 70,507,471 20,572,990 1,808,877 7,255,000 253,809,221 Net loss for the year (17,967,821) - - - - - - - (17,967,821) Actuarial gains on defined benefit pension plan - - - - - - - 11,291,000 11,291,000 10,980,827

$

Pension

Reserve

$

70,507,471 (3,980,414) 1,808,877 10,980,827 17,572,000 230,352,925

Eastern Caribbean Central Bank Consolidated Statement of Changes in Equity For the year ended March 31, 2015 (expressed in Eastern Caribbean dollars) (expressed in Eastern Caribbean dollars) For the year ended March 31, 2015 Accumulated Surplus $ General Reserve $ Capital Reserve $ Revaluation Reserve: Properties $ Revaluation Reserve: Available- for-Sale Securities $ Export Credit Guarantee Fund $ Self-Insurance Reserve Fund

8

The notes on pages 9 to 88 are an integral part of these consolidated financial statements. The notes on pages 50 to 129 are an integral part of these consolidated financial statements.

49

ECCB ANNUAL REPORT 2014/2015