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)

20. Derivative financial instruments

Foreign currency forward contracts The following is an analysis of the currency forwards held with negative fair value as of 31 March 2026: Currency sold/ purchased Notional value of contracts Notional value of contracts EC$ equivalent Value date of contracts Fair value of contracts $ EUR 401,500 1,236,941 13 April 2026 6,970 GBP 169,000 602,727 13 April 2026 106 1,839,668 7,076 Current 7,076 The following is an analysis of the currency forwards held with negative fair value as of 31 March 2025: Currency sold/ purchased Notional value of contracts Notional value of contracts EC$ equivalent Value date of contracts Fair value of contracts $ EUR 17,464 52,350 1 April 2025 1,292 CAD 682,200 1,275,821 7 April 2025 8,660 EUR 1,725,400 5,008,462 7 April 2025 37,160 GBP 632,200 2,195,167 7 April 2025 13,506 8,531,800 60,618 Current 60,618

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