ECCB 2023-2024 Annual Report

Independent auditors ’ report

To the Participating Governments of Eastern Caribbean Central Bank

Our opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Eastern Caribbean Central Bank (the Bank) as at 31 March 2024, and its financial performance and its cash flows for the year then ended in accordance with IFRS Accounting Standards .

What we have audited The Bank ’s financial statements comprise:

• the statement of financial position as at 31 March 2024; • the statement of profit or loss for the year then ended; • the statement of profit or loss and other comprehensive income for the year then ended; • the statement of changes in equity for the year then ended; • the statement of cash flows for the year then ended; and • the notes to the financial statements, comprising material accounting policy information and other explanatory information. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditors ’ responsibilities for the audit of the financial statements section of our report. Independence We are independent of the Bank in accordance with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code). We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Other information The Directors are responsible for the other information. The other information comprises the Annual Report for the year ended 31 March 2024 (but does not include the financial statements and our auditors ’ report thereon). We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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