ECCB 2025-2026 Annual Report

Eastern Caribbean Central Bank Statement of Profit or Loss and Other Comprehensive Income

For the year ended 31 March 2026 (Expressed in Eastern Caribbean dollars)

2026 $

Notes

2025 $

Profit for the year

121,569,341

126,228,514

Other comprehensive income Items that are or may be subsequently reclassified to profit or loss: Net gains from changes in the fair value of foreign debt investments at FVOCI 21

1,138,906

59,832,085

Gains on sale of foreign debt investment securities at FVOCI recycled to profit or loss

9

(1,563,857)

(647,984)

Impairment losses/(reversal) on foreign debt investment securities at FVOCI 21

92,003

(73,091)

13

418,501 85,553

859,051 59,970,061

Share of associates fair value gains on investments at FVOCI

Items that will not be reclassified to profit or loss: Revaluation of land and buildings

15 22

-

45,400,719 (10,062,000)

9,232,000 9,317,553

Remeasurement gains/(losses) on defined benefit pension plan

Total other comprehensive income for the year

95,308,780

Total comprehensive income for the year

130,886,894

221,537,294

The accompanying notes are an integral part of these financial statements.

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