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 (continued) Money Market Instruments at FVOCI

2026

Purchased Credit Impaired

Stage 1 Stage 2 Stage 3

Total

Money Market Instruments at FVOCI Investment grade

225,120,456 225,120,456

- -

- -

- -

225,120,456 225,120,456

Gross carrying amount

Loss allowance (recognised in other comprehensive income)

(35,766)

- -

- -

- -

(35,766)

Carrying amount - fair value

225,120,456

225,120,456

2025

Purchased Credit Impaired

Stage 1 Stage 2 Stage 3

Total

Money Market Instruments at FVOCI Investment grade

8,113,067 8,113,067

- -

- -

- -

8,113,067 8,113,067

Gross carrying amount

Loss allowance (recognised in other comprehensive income)

(238)

- -

- -

- -

(238)

Carrying amount - fair value

8,113,067

8,113,067

Money Market Instruments at Amortised Cost

2026

Purchased Credit Impaired

Total

Stage 1 Stage 2 Stage 3

Money Market Instruments at Amortised Cost Investment grade

809,791,871 27,000,000 836,791,871

- - - - -

- - - - -

- - - - -

809,791,871 27,000,000 836,791,871

Unrated

Gross carrying amount

Loss allowance

(4,781)

(4,781)

Carrying amount

836,787,089

836,787,089

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