ECCB 2025-2026 Annual Report

Independent auditors' report

To the Participating Governments of Eastern Caribbean Central Bank

Our opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position of Eastern Caribbean Central Bank (the Bank) as at 31 March 2026, and its financial performance and its cash flows for the year then ended in accordance with IFRS Accounting Standards.

What we have audited

The Bank's financial statements comprise:

• the statement of financial position as at 31 March 2026;

• the statement of profit or loss for the year then ended;

• the statement of profit or loss and other comprehensive income for the year then ended;

• the statement of changes in equity for the year then ended;

• the statement of cash flows for the year then ended; and

• the notes to the financial statements, comprising material accounting policy information and other explanatory information.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

PricewaterhouseCoopers East Caribbean, P.O. Box 535, Ram’s Complex, Bird Rock, St. Kitts T: +1 246 626 6700, F: +1 246 436 1275

www.pwc.com/bb

A full listing of the partners of PricewaterhouseCoopers East Caribbean is available upon request.