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)

4. Critical accounting estimates and judgements in applying accounting policies (continued) Impairment of financial assets (continued)

 Establishing the number and relative weightings of forward-looking macroeconomic scenarios for each type of product or market and the associated ECL;  Establishing groups of similar financial assets for the purposes of measuring ECL; and  Determination of associations between macroeconomic scenarios and, economic inputs, such as GDP growth, unemployment rates and inflation, and the effect on PDs, EADs and LGDs. Revaluation of land and buildings The Bank measures its land and buildings at revalued amounts with changes in fair value being recognised in other comprehensive income. The Bank utilises independent valuation specialists to determine fair value of its land and buildings. The valuation specialist uses judgment in the application of valuation techniques. Valuations are determined through the application of different valuation methods, which are all sensitive to the underlying assumptions chosen.

5. Balances with other central banks and foreign banks

2026 $

2025 $

Balances with other central banks Balances with Regional central banks Balances with North American central banks Balances with European central banks Total balances with other central banks

14,908,645 826,384 331,331 16,066,360

12,233,919 905,521 249,983 13,389,423

Balances with foreign banks Current accounts denominated in United States dollars

78,314

100,602

Current

16,144,674

13,490,025

These balances are non-interest bearing.

80