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)

21. Other Reserves (continued) Property revaluation reserve This reserve represents the carrying amount arising on revaluation of land and buildings recognised in other comprehensive income. Investment revaluation reserve The investment revaluation reserve represents the net unrealised fair value gains/(losses) on the revaluation of the Bank’s financial assets classified and measured at FVOCI and expected credit losses thereon. The movements of the investment revaluation reserve as a result of changes in the fair values are as follows: Investment securities $ Money market instruments $ Total $

Balance at 31 March 2024 Revaluation of investments

(76,399,146) 59,831,542

-

(76,399,146) 59,832,085

543

Revaluation transfer to profit or loss on disposal of foreign securities Impairment of investment securities at FVOCI Share of associates fair value losses on investments at FVOCI

(647,984) (73,091)

- -

(647,984) (73,091)

(17,288,679)

543

(17,288,136)

859,051

-

859,051

Balance at 31 March 2025 Revaluation of investments

(16,429,628)

543

(16,429,085)

1,216,200

(77,294)

1,138,906

Revaluation transfer to profit or loss on disposal of foreign securities Impairment of investment securities at FVOCI

(1,563,857)

- -

(1,563,857)

92,003

92,003

(16,685,282)

(76,751)

(16,762,033)

Share of associates fair value losses on investments at FVOCI

418,501

-

418,501

Balance at 31 March 2026

(16,266,781)

(76,751)

(16,343,532)

107