Eastern Caribbean Central Bank
Consolidated Statement of Changes in Equity
For the year ended March 31, 2015
(expressed in Eastern Caribbean dollars)
8
Accumulated
Surplus
$
General
Reserve
$
Capital
Reserve
$
Revaluation
Reserve:
Properties
$
Revaluation
Reserve:
Available-
for-Sale
Securities
$
Export
Credit
Guarantee
Fund
$
Self-Insurance
Reserve Fund
$
Pension
Reserve
$
Total
$
Balance, March 31, 2013 As restated
-
136,146,128 6,537,928
70,507,471
20,572,990
1,808,877
10,980,827
7,255,000 253,809,221
Net loss for the year
(17,967,821)
-
-
-
-
-
-
- (17,967,821)
Actuarial gains on defined benefit
pension plan
-
-
-
-
-
-
- 11,291,000 11,291,000
Net change in fair value of investment
securities and money market instruments
(note 20)
-
-
-
-
(24,553,404)
-
-
- (24,553,404)
Total comprehensive income
(17,967,821)
-
-
- (24,553,404)
-
- 11,291,000 (31,230,225)
Allocation from general reserve
9,219,892
(9,219,892)
-
-
-
-
-
-
-
Allocation from pension reserve (note
20)
974,000
-
-
-
-
-
-
(974,000)
-
Allocation from fiscal tranche I (note 16)
7,773,929
-
-
-
-
-
-
-
7,773,929
Balance, March 31, 2014
-
126,926,236 6,537,928
70,507,471
(3,980,414) 1,808,877
10,980,827 17,572,000 230,352,925
The notes on pages 9 to 88 are an integral part of these consolidated financial statements.
ECCB
ANNUAL REPORT 2014/2015
49
EASTERN CARIBBEAN CENTRAL BANK
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
(expressed in Eastern Caribbean dollars)
For the year ended March 31, 2015
The notes on pages 50 to 129 are an integral part of these consolidated financial statements.
