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)

9. Investment Securities (continued) Allowance for impairment losses on investment securities at FVOCI The loss allowance on investment securities at FVOCI is recognised in other comprehensive income as the carrying amount of these investments is their fair value. The following table shows the allowance for impairment losses on investment securities measured at FVOCI: 2025 2024 12-month ECL Lifetime ECL not Credit-impaired Lifetime ECL credit impaired Total Total Debt securities at FVOCI Balance at 1 April 2024 399,806 - - 399,806 959,849

Decrease in loss allowance recognised in profit or loss during the year

(73,091)

(73,091)

-

-

(560,043)

Balance as at 31 March 2025

326,715

326,715

-

-

399,806

The movement in investment securities measured at FVOCI is summarised as follows: Domestic Securities $

Foreign Investment Securities $ 3,979,003,784 5,796,210,505 (5,527,510,920) 4,314,063,922 10,504,079,084 (10,087,286,927) 59,831,542 66,360,553

Balance as of 31 March 2023

624,186

Additions

- -

Sales, maturities and redemptions Net gain transfer to equity

-

Balance as of 31 March 2024

624,186

Additions

- -

Sales, maturities and redemptions Net gain transfer to equity

-

Balance as of 31 March 2025 4,790,687,621 The Bank transferred gains of $647,984 (2024: losses of $115) from equity into the statement of profit or loss. Gains / (losses) from investment securities comprise: 2025 $ 2024 $ Net realised gains / (losses) from disposal of foreign investment securities 647,984 (115) 624,186

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