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 Amortised Cost (continued)

2025

Purchased Credit Impaired

Stage 1 Stage 2 Stage 3

Total

Money Market Instruments at Amortised Cost Investment grade

553,500,104 27,000,000 580,500,104

- - - - -

- - - - -

- - - - -

553,500,104 27,000,000 580,500,104

Unrated

Gross carrying amount

Loss allowance

(7,658)

(7,658)

Carrying amount

580,492,446

580,492,446

Participating Governments’ Securities at Amortised Cost

2026

Purchased Credit Impaired

Total

Stage 1 Stage 2 Stage 3

Participating Governments' Securities at Amortised Cost Standard grade

228,373,675 228,373,675

- - - -

- - - -

- - - -

228,373,675 228,373,675

Gross carrying amount

Loss allowance Carrying amount

(277,222)

(277,222)

228,096,453

228,096,453

2025

Purchased Credit Impaired

Stage 1 Stage 2 Stage 3

Total

Participating Governments' Securities at Amortised Cost Standard grade

210,894,277 210,894,277

- - -

- - -

- - -

210,894,277 210,894,277

Gross carrying amount

Loss allowance

(532,350)

(532,350)

Carrying amount

210,361,927

-

-

-

210,361,927

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