ECCB 2025-2026 Annual Report

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

Notes

2026 $

2025 $

Cash flows from operating activities Profit for the year

121,569,341

126,228,514

Adjustments for: Depreciation of property and equipment

8,695,697 856,961 832,605 (1,563,857) (2,563,761) 2,722,000 (86,777) (29,335) (673,700)

15 16 14 13 28 27 27 29 30 26 26 26 9

7,424,008 948,078 871,680 (647,984) (2,377,602) 1,912,000 (50,981)

Depreciation of right-of-use assets Amortisation of intangible assets

Net gains on sale of foreign investment securities at FVOCI

Share of profit of associates Net pension cost during the year Gain on sale of property and equipment

(10,068)

Gain on lease modification

Impairment reversals/recoveries on financial assets

(8,054,354) 5,389,505 (211,352,025) 9,338,632

-

Derecognition of intangible asset

(228,511,959) 11,716,503

Interest income

Interest expense on demand and deposit liabilities

222,575

189,127

Interest expense on lease liabilities

Cash flows used in operations before changes in operating assets and liabilities

(86,813,707)

(70,191,470)

Changes in operating assets and liabilities Money market instruments Participating governments' securities Participating governments' advances Accounts receivable and prepaid expenses

(179,598,841) (17,525,935) (7,920,953)

6

544

10 11 12

9,773,563

(47,829,862)

3,516,357 (73,961) (53,542)

1,600,782

7

57,846 35,321

Derivative financial assets Derivative financial liabilities

20

506,342,077

17, 18

188,023,800

Demand and deposit liabilities - domestic and foreign IMF government general resource accounts Cash generated from operations before interest and pension contributions

33,419

19

(25,459)

217,904,914

81,445,065

223,070,635 (11,844,888) (3,550,000)

200,193,288 (9,674,985) (3,581,000)

Interest received

Interest paid

22

Pension contributions paid

Net cash generated from operating activities

425,580,661

268,382,368

Cash flows from investing activities

15 14

(13,062,570) (165,736)

Acquisition of property and equipment Acquisition of intangible assets Proceeds from sale of property and equipment Proceeds from sales and maturities of foreign investment securities at FVOCI Purchase of foreign investment securities at FVOCI

(17,598,020)

(34,290) 62,588

109,050

11,411,959,833

9 9

10,087,286,927

(11,402,893,946) (10,504,079,084)

13

743,334

Dividends received from associates

661,479

Net cash used in investing activities

(3,310,035)

(433,700,400)

6