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) e) Fair value (continued) (i) Financial instruments not measured at fair value The table below summarises the carrying amounts and fair values of those financial assets and liabilities not presented in the Bank’s statement of financial position at their fair value: Carrying value Fair value 2025 2024 2025 2024 $ $ $ $ Financial assets Balances with other central banks 13,389,423 1,179,342 13,389,423 1,179,342 Balances with foreign banks 100,602 44,863 100,602 44,863 Money market instruments and money at call 588,605,513 729,451,069 588,605,513 729,451,069 Cash and balances with local banks 4,615,179 1,074,234 4,615,179 1,074,234 Participating governments’ securities 210,361,927 213,267,867 190,528,500 213,267,867 Participating governments’ advances 109,482,517 61,946,545 109,482,517 61,946,545 Account receivable 2,295,627 2,680,829 2,295,627 2,680,829 928,850,788 1,009,644,749 909,017,361 1,009,644,749 Financial liabilities Demand and deposit liabilities – domestic 5,569,924,396 5,385,890,262 5,569,924,396 5,385,890,262 Lease liabilities 3,549,841 2,721,099 3,549,841 2,721,099 Demand and deposit liabilities – foreign 81,613,821 77,771,381 81,613,821 77,771,381 IMF government general resource accounts 1,153,537 1,178,996 1,153,537 1,178,996 5,656,241,595 5,467,561,738 5,656,241,595 5,467,561,738

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