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)

16. Leases (continued) (a) Amounts recognised in the statement of financial position (continued) (ii) Lease liabilities (continued)

Buildings $ 2,721,099 1,728,078 189,127 (1,088,463)

At 1 April 2024

Effect of modification of lease

Interest expense Lease payments

Balance at 31 March 2025

3,549,841

2026 $

2025 $

Maturity analysis of contractual undiscounted cash flows of lease liabilities Less than one year

954,849 2,742,902 877,738

946,096 2,220,937 1,034,453

One to five years More than five years

4,575,489

4,201,486

954,849 3,620,640

Current

946,096 3,255,390

Non-current

4,575,489

4,201,486

(b) Amounts recognised in profit or loss The following amounts are recognised in profit or loss:

2026 $

2025 $

856,961 222,575 233,886

Depreciation charge on right-of-use assets Interest expense on lease liabilities Expenses relating to short-term leases

948,078 189,127 184,805

1,313,422

1,322,010

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