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)

29. Impairment reversals/recoveries on financial assets, net

During the financial year, the following (gains)/losses were recognised in the statement of profit or loss in relation to impaired financial assets. 2026 $ 2025 $ Impairment loss on receivables 844,100 626,261 Impairment reversals/recoveries on financial assets at amortised cost (259,803) (106,452) Impairment loss/(reversal) on financial assets at FVOCI 92,003 (73,091) Impairment recoveries on receivables (1,350,000) (1,948,514) Reversal of modification loss on financial assets at amortised cost - (6,552,558) Impairment reversals/recoveries on financial assets, net (673,700) (8,054,354)

30. Administrative and general expenses

2026 $

2025 $

26,591,416 3,887,977 3,463,202 2,385,473 2,273,913 1,619,529 1,565,787 1,297,698 1,283,713 956,862 954,302 947,776 940,893 607,986 553,518 498,684 469,596 313,034 233,886 344,391 156,204

18,001,065 3,572,160 2,393,648 1,609,221 2,044,359 2,164,373 1,186,773 826,411 934,750 926,740 892,579 728,778 711,849 640,316 155,442 500,433 520,994 139,806 184,805 165,323 140,300 5,389,505

General supplies and services Professional, legal and consulting fees Conference and meetings

Community outreach Special projects

Training, recruitment and resettlement

Travel expenses

Contribution to Eastern Caribbean Securities Regulatory Commission

Utilities expenses

Other staff expenses and amenities

Telephone costs Insurance expense Service grant

Repairs and maintenance Intervention expense Subscriptions and fees Other expenses Audit fees

Rental expense

Public education, communication and stakeholder engagement

Contribution to ECCB staff association Derecognition of intangible asset Directors' travel and other expenses Contribution to affiliate organisations

-

88,675 85,419 32,236

17,501 64,164 29,388 4,114

Printing and postage Advertising and promotion

-

Total administrative and general expenses

51,552,170

43,944,797

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