ECCB 2025-2026 Annual Report

Eastern Caribbean Central Bank Notes to the Financial Statements For the year ended 31 March 2026 (Expressed in Eastern Caribbean dollars) 3. Financial risk management (continued) b) Credit risk (continued) (ii) Credit quality analysis

The following tables set out information about the credit quality of financial assets measured at amortised cost and FVOCI debt investments without taking into account collateral or other credit enhancement. Unless specifically indicated, for financial assets, the amounts in the table represent gross carrying amounts. Explanation of the terms ‘Stage 1’, ‘Stage 2’ and ‘Stage 3’ is included in Note 2(g)(ix).

Foreign Investment Debt Securities at FVOCI

2026

Purchased Credit Impaired

Stage 1 Stage 2 Stage 3

Total

Foreign Investment Securities at FVOCI Investment grade

4,812,190,381 4,812,190,381

- -

- -

- -

4,812,190,381 4,812,190,381

Gross carrying amount

Loss allowance (recognised in other comprehensive income)

(382,952)

- -

- -

- -

(382,952)

Carrying amount - fair value

4,812,190,381

4,812,190,381

2025

Purchased Credit Impaired

Stage 1 Stage 2 Stage 3

Total

Foreign Investment Securities at FVOCI Investment grade

4,814,390,611 4,814,390,611

- -

- -

- -

4,814,390,611 4,814,390,611

Gross carrying amount

Loss allowance (recognised in other comprehensive income)

(326,477)

- -

- -

- -

(326,477)

Carrying amount - fair value

4,814,390,611

4,814,390,611

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