ECCB 2025-2026 Annual Report

Eastern Caribbean Central Bank Notes to Consolidated 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 following table sets out the fair values of financial instruments not measured at fair value and analyses them by the level in the fair value hierarchy into which each fair value measurement is categorised:

31 March 2026

Level 1

Level 2

Level 3

Total fair values Total carrying amount

$

$

$

$

$

Financial assets Balances with other central banks Balances with foreign banks Cash and balances with local banks Participating governments’ securities Participating governments’ advances Financial liabilities Demand and deposit liabilities – domestic Demand and deposit liabilities – foreign IMF government general resource accounts Money market instruments and money at call Accounts receivable

- - - - - - -

16,066,360

- - - -

16,066,360

16,066,360

78,314

78,314

78,314

836,787,089

836,787,089

836,787,089

6,594,027

6,594,027

6,594,027

- - -

208,117,525 117,302,113

208,117,525 117,302,113

228,096,453 117,302,113

1,571,226

1,571,226

1,571,226

- - -

6,088,500,127

- - -

6,088,500,127

6,088,500,127

69,474,357 1,186,956

69,474,357 1,186,956

69,474,357 1,186,956

73