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 of 31 March 2025:

FVOCI - equity instruments Amortised cost

Mandatorily at FVTPL

Designated at FVTPL

FVOCI - debt instruments

Total carrying amount

Financial assets

-

-

-

-

69,274,294

69,274,294

Regional and foreign currencies

Balances with other central banks

-

-

-

-

13,389,423

13,389,423

-

-

-

-

100,602

100,602

Balances with foreign banks

-

8,113,067

-

580,492,446

588,605,513

Money market instruments and money at call

Derivative financial instruments

2,762

-

-

-

-

2,762

-

-

4,814,390,611

78,205

-

4,814,468,816

Foreign investment securities

Cash and balances with local banks

-

-

-

-

4,615,179

4,615,179

Domestic investment securities

-

-

-

624,186

-

624,186

-

-

-

-

210,361,927 210,361,927

Participating governments securities

-

-

-

-

109,482,517 109,482,517

Participating governments advances

Accounts receivable

-

-

-

-

2,295,627

2,295,627

Total Financial Assets

2,762

-

4,822,503,678

702,391

990,012,015 5,813,220,846

-

-

-

-

5,569,924,3965,569,924,396

Demand and deposit liabilities – domestic

Lease liabilities

-

-

-

-

3,549,841

3,549,841

Demand and deposit liabilities – foreign

-

-

-

-

81,613,821 81,613,821

Derivative financial instruments

60,618

-

-

-

-

60,618

-

-

-

-

1,153,537

1,153,537

IMF government general resource accounts

Total Financial Liabilities

60,618

-

-

-

5,656,241,595 5,656,302,213

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