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)

17. Demand and deposit liabilities – domestic (continued)

During the year, interest was accrued and paid on the following accounts at rates ranging from 1.40% to 2.90% (2025: 1.40% to 2.90%) per annum: participating governments fiscal tranche I, operating and fixed deposits accounts, participating governments’ and statutory bodies’ fixed deposits accounts, bankers’ call accounts and ECHMB’s operating account. Participating governments’ fiscal reserve tranche II The Monetary Council has approved the establishment of a fiscal reserve fund. In accordance with the Bank’s profit and loss distribution policy, forty per cent (40%) of the annual share of distributable profits to member governments’ is transferred to the participating governments’ fiscal tranche II call account. As at 31 March 2026, an amount of $37,348,171 (2025: $21,899,649) was allocated from profit to participating governments fiscal reserve tranche II call account. 2026 $ 2025 $ Balance at beginning of year 50,895,328 55,995,679 Hurricane Beryl grant - (2,000,000) Allocation: Food and Nutrition Security Programme - (25,000,000) Allocation from net profit 37,348,171 21,899,649 Balance at end of year 88,243,499 50,895,328 Participating governments’ fiscal tranche I call accounts In accordance with the Bank’s profit distribution policy, sixty per cent (60%) of the annual share of distributable profits to member governments is transferred to the participating governments’ fiscal tranche I call accounts. As at 31 March 2026, an amount of $56,022,257 (2025: $32,849,473) was allocated from profit to participating governments fiscal reserve tranche I call account. 2026 $ 2025 $ Balance at beginning of year 43,368,156 6,345,154 Transfers 48,028,174 4,000,000 Interest on account 896,060 173,529 Withdrawals (32,849,473) - Allocation from net profit 56,022,257 32,849,473 Balance at end of year 115,465,174 43,368,156

Participating governments’ fiscal tranche I call accounts earn interest at the prevailing call rate offered by the Bank and are readily accessible by participating governments.

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