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)

9. Investment Securities (continued) Allowance for impairment losses on investment securities at FVOCI The loss allowance on investment securities at FVOCI is recognised in other comprehensive income as the carrying amount of these investments is their fair value. The following table shows the allowance for impairment losses on investment securities measured at FVOCI: 2026 2025 12-month ECL Lifetime ECL not Credit-impaired Lifetime ECL credit impaired Total Total Debt securities at FVOCI Balance at 1 April 2025 326,715 - - 326,715 399,806 Increase/(decrease) in loss allowance recognised in profit or loss during the year 92,003 - - 92,003 (73,091) Balance as at 31 March 2026 418,718 - - 418,718 326,715 The movement in investment securities measured at FVOCI is summarised as follows:

Domestic Securities $

Foreign Investment Securities $

Balance as at 31 March 2024

624,186

4,314,063,922 10,504,079,084 (10,087,286,927)

Additions

- - -

Sales, maturities and redemptions Net gain transfer to equity

59,831,542

Balance as at 31 March 2025

624,186

4,790,687,621 11,402,893,946 (11,411,959,833)

Additions

- - -

Sales, maturities and redemptions Net gain transfer to equity

1,216,199

Balance as at 31 March 2026 4,782,837,933 The Bank transferred gains of $1,563,857 (2025: $647,984) from equity into the statement of profit or loss. Gains from investment securities comprise: 2026 $ 2025 $ Net realised gains from disposal of foreign investment securities 1,563,857 647,984 624,186

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