ECCB 2025-2026 Annual Report

Eastern Caribbean Central Bank Statement of Changes in Equity For the year ended 31 March 2026 (Expressed in Eastern Caribbean dollars)

Self- Insurance Reserve Fund $

Export Credit Guarantee Fund $

Investment Revaluation Reserve $

Property Revaluation Reserve $

Pension Reserve $

Retained Earnings $

General Reserve $

Capital Reserve $

Total $

Balance, 31 March 2025

282,634,588

6,537,928 164,311,451 (16,429,085) 17,196,515 26,954,000 1,808,877 483,014,274

-

-

-

-

-

-

-

- 121,569,341

Profit for the year

121,569,341

Remeasurement gain on defined benefit pension plan (note 22) Net change in fair value of investment securities at FVOCI Share of associates fair value gains on investment securities at FVOCI

-

-

-

-

-

-

-

9,232,000

9,232,000

-

-

-

-

-

-

-

(332,948)

(332,948)

-

-

-

-

-

-

-

418,501

418,501

Total comprehensive income

-

-

-

121,569,341

-

85,553

9,232,000

- 130,886,894

-

-

-

-

-

-

-

Allocation to general reserve

(25,323,484)

25,323,484

-

-

-

-

-

-

-

(828,000)

828,000

Allocation to pension reserve (note 21)

-

-

-

-

-

-

-

Allocation to self-insurance fund (note 21) (2,047,429)

2,047,429

- -

- -

- -

- -

- -

- -

- (56,022,257) - (37,348,171)

Allocation to fiscal tranche I (note 17) Allocation to fiscal tranche II (note 17)

(56,022,257) (37,348,171)

Balance, 31 March 2026

307,958,072

6,537,928 164,311,451 (16,343,532) 19,243,944 37,014,000 1,808,877 520,530,740

-

The accompanying notes are an integral part of these financial statements.

4