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)

8. Financial instruments (continued) a) Classification of financial assets and liabilities (continued) The following table provides a reconciliation between line items in the statement of financial position and categories of financial instruments as at 31 March 2026:

FVOCI - equity instruments Amortised cost

Mandatorily at FVTPL

Designated at FVTPL

FVOCI - debt instruments

Total carrying amount

Financial assets

Regional and foreign currencies

-

-

-

-

98,930,412

98,930,412

Balances with other central banks

-

-

-

-

16,066,360

16,066,360

-

-

-

-

78,314

78,314

Balances with foreign banks

-

-

225,120,456

-

836,787,089

1,061,907,545

Money market instruments and money at call

Derivative financial instruments

76,723

-

-

-

-

76,723

Foreign investment securities

-

-

4,812,190,381

78,205

-

4,812,268,586

Cash and balances with local banks

-

-

-

-

6,594,027

6,594,027

Domestic investment securities

-

-

-

624,186

-

624,186

Participating governments securities

-

-

-

-

228,096,453 228,096,453

Participating governments advances

-

-

-

-

117,302,113 117,302,113

Accounts receivable

-

-

-

-

1,571,226

1,571,226

Total Financial Assets

76,723

-

5,037,310,837

702,391 1,305,425,994

6,343,515,945

-

-

-

-

6,088,500,127 6,088,500,127

Demand and deposit liabilities – domestic

Lease liabilities

-

-

-

-

3,884,535

3,884,535

-

-

-

-

69,474,357

69,474,357

Demand and deposit liabilities – foreign

Derivative financial instruments

7,076

-

-

-

-

7,076

-

-

-

-

1,186,956

1,186,956

IMF government general resource accounts

Total Financial Liabilities

7,076

-

-

-

6,163,045,975

6,163,053,051

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