Eastern Caribbean Central Bank 2024-2025 Annual Report

Eastern Caribbean Central Bank Notes to the Financial Statements For the year ended 31 March 2025 (Expressed in Eastern Caribbean dollars) 3. Financial risk management (continued) b) Credit risk (continued) (ii) Credit quality analysis (continued)

Money Market Instruments at FVOCI

2025

Purchased Credit-Impaired

Stage 1 Stage 2 Stage 3

Total

Money Market Instruments at FVOCI Investment grade Loss allowance (recognised in other comprehensive income) Gross carrying amount

8,113,067 8,113,067

- - - -

- - - -

- - - -

8,113,067 8,113,067

(238)

(238)

Carrying amount - fair value

8,113,067

8,113,067

The Bank held no money market instruments at FVOCI as at 31 March 2024.

Money Market Instruments at Amortised Cost

2025

Purchased Credit Impaired

Total

Stage 1 Stage 2 Stage 3

Money Market Instruments at Amortised Cost Investment grade

553,500,104 27,000,000 580,500,104

553,500,104 27,000,000 580,500,104

- - - -

- - - -

- - - -

Unrated

Gross carrying amount

Loss allowance Carrying amount

(7,658)

(7,658)

580,492,446

580,492,446

45