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)

23. Related party transactions and balances (continued) Participating governments (continued)

Interest expense on participating governments demand accounts during the year was $11,716,503 (2025: $9,338,632). These accounts carry interest rate of 1.40% to 2.90% (2025: 1.40% to 2.90%) during the year.

Eastern Caribbean Central Bank Pension Plan During the year, the Bank provided management, investment and administrative services to the Pension Plan and fully recovered related fees of $245,753 (2025: $226,259). Information relating to the Bank’s post-employment benefit plans is disclosed in Note 22. Key management personnel and compensation The key management personnel responsible for planning, directing and controlling the activities of the Bank are the members of the Executive, the Senior Management and the Board of Directors. The compensation of key management personnel is presented in the following table. Short-term employee benefits and post-employment benefits apply to Bank employees only. 2026 $ 2025 $ Salaries and other short-term employee benefits 7,785,563 7,762,601 Post-employment benefits 271,800 303,050 Board of Directors’ fees 240,000 240,000 8,297,363 8,305,651 The value of other transactions during the year and outstanding balances related to key management personnel as of 31 March 2026 was nil (2025: nil). Transactions and balances with associates 2026 $ 2025 $ Rental income 322,800 322,800 Dividends from associates 743,334 661,479

Demand and deposit liability accounts (note 17) Eastern Caribbean Home Mortgage Bank Eastern Caribbean Securities Exchange OECS Distribution and Transportation Company Limited

20,967,143 49,154,434

12,573,497 3,958,489

22,380

22,380

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