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) e) Fair value (continued) (i) Financial instruments not measured at fair value The table below summarises the carrying amounts and fair values of financial assets and financial liabilities measured at amortised cost and therefore not presented at fair value in the statement of financial position. Carrying value Fair value 2026 2025 2026 2025 $ $ $ $ Financial assets Balances with other central banks 16,066,360 13,389,423 16,066,360 13,389,423 Balances with foreign banks 78,314 100,602 78,314 100,602 Money market instruments and money at call 836,787,089 580,492,446 836,787,089 580,492,446 Cash and balances with local banks 6,594,027 4,615,179 6,594,027 4,615,179 Participating governments’ securities 228,096,453 210,361,927 208,117,525 190,528,500 Participating governments’ advances 117,302,113 109,482,517 117,302,113 109,482,517 Account receivable 1,571,226 2,295,627 1,571,226 2,295,627 1,206,495,582 920,737,721 1,186,516,654 900,904,294 Financial liabilities Demand and deposit liabilities – domestic 6,088,500,127 5,569,924,396 6,088,500,127 5,569,924,396 Demand and deposit liabilities – foreign 69,474,357 81,613,821 69,474,357 81,613,821 IMF government general resource accounts 1,186,956 1,153,537 1,186,956 1,153,537 6,159,161,440 5,652,691,754 6,159,161,440 5,652,691,754

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