KPMG LLP, a UK limited liability partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

Source/

Recalculation

Differences attributable to spelling mistakes or contractions are to be treated as matching the source

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, where a loan has multiple borrowers in the IT System, check that at least one borrower name per the IT System matches the source.

As instructed by the Data AUP Letter Recipients, where the Land Registry / Registry of Deeds (RoD) search / Legal Charge / Folio is unavailable and/or the first charge is not yet registered (see Procedure 23), the data attribute has been checked to the Solicitors Undertaking.

Data

attribute in

the

Extraction
File

Source/

Recalculation

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, where the source is incomplete, use Land Direct website to search the property address per the IT System and cross-check the Folio number observed back to the source.

As instructed by the Data AUP Letter Recipients, where the Land Registry / Registry of Deeds (RoD) search / Legal Charge / Folio is unavailable and/or the first charge is not yet registered (see Procedure 23), the data attribute has been checked to the Solicitors Undertaking.

Data

attribute in

the

Extraction
File

Source/

Recalculation

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Nua, where there is a difference noted to the source due to an extension of the loan offer by a maximum of 2 weeks, which can be agreed to the IT System, this will not be marked as a difference.

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, where there is a difference noted to the source due to a post Portfolio Date change, check if the maturity date can be recalculated using the Loan Offer (including subsequent term reduction / extension letters).

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, where the difference between the Extraction File and the source is due to an amount held in the repayment account, this will not be marked as a difference.

Source/

Recalculation

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, where the Current Arrears Balance per the source is less than €10, and the Extraction File states €0, this will not be marked as a difference.

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper which is a Standard Variable Rate loan as at the Portfolio Date, the margin is 0%.

As instructed by the Data AUP Letter Recipients, where the Current Interest Rate Type is ‘Fixed’ as at the Portfolio Date (Procedure 10), the Current Interest Rate Margin (Procedure 12) is equal to the Current Interest Rate (Procedure 11).

Source/

Recalculation

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, this procedure was performed with reference to the April 2026 payment due and for each item in the Sample serviced by Nua, this procedure was performed with reference to the next payment due after the Portfolio Date.

Source/

Recalculation

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, where the Extraction File reflects the lower of purchase price or the market value, and both can be agreed to the source, this will not be marked as a difference.

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, where the Extraction File states the date from a subsequent report performed pre-origination, this will not be marked as a difference.

Source/

Recalculation

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, the Extraction File does not contain restructure information relating to ‘Reduced NMI’ or ‘Deferral of Payments’ between April 2020 — October 2020. If the source is populated with this information, but the Extraction File is ‘blank’, this will not be marked as a difference.

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, the Extraction File does not contain restructure information relating to ‘Reduced NMI’ or ‘Deferral of Payments’ between April 2020 — October 2020. If the source is populated with this information, but the Extraction File is ‘blank’, this will not be marked as a difference.

Data

attribute in

the

Extraction
File

Source/

Recalculation

For each item in the Sample serviced by Pepper, this procedure should be performed by checking that a payment has been made in relation to the payments due between February 2026 — April 2026.

For each item in the Sample serviced by Nua, this procedure should be performed by checking at least one payment has been made by the borrower in the last 3 months prior to the date of this Data AUP Letter.

For each item in the Sample check if Pepper Finance Corporation (Ireland) DAC, Finance Ireland Credit Solutions DAC or Nua Money Limited are described as having the first charge over the property.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Nua and for 16 items in the Sample serviced by Pepper where the Land Registry / Registry of Deeds (RoD) search / Legal Charge / Folio is unavailable and/or the first charge is not yet registered, we have checked that a signed Solicitors Undertaking exists for each loan which contains the following text

Source/

Recalculation

within the solicitor confirmation:

“so that on completion the Mortgage ranks as a first legal mortgage/charge on the Property”; or

“to lodge the purchase deed/transfer and the Mortgage in the application Registry so as to ensure that the Lender obtains a first legal mortgage/charge on the Property”.

For each item in the Sample check if the data attribute per the Extraction File matches the source.

As instructed by the Data AUP Letter Recipients, for each item in the Sample serviced by Pepper, where the source states “Remortgage with Equity Release” or “Debt Consolidation”, and the Extraction File states “Remortgage”, this will not be marked as a difference.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the ‘Property Type’ field in the LC Extraction File is equal to ‘1’, ‘2’, ‘3’, ‘4’ or ‘ND,5’. 

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the ‘Lien’ field in the LC Extraction File is equal to ‘1’ and that the ‘Geographic Region List’ field in the LC Extraction File is equal to one of the following:

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the sum of the ‘Original Balance’ field in the LC Extraction File for each Borrower (as identified by the ‘Borrower Identifier’ field in the LC Extraction File) is less than or equal to EUR 1,250,000.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the maximum number of loans for each Borrower (as identified by the ‘Borrower Identifier’ field in the LC Extraction File) is less than or equal to 10.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the difference between ‘Loan Origination Date’ field and ‘Date of Loan Maturity’ field rounded down to the nearest whole month in the LC Extraction File is greater than or equal to 60 and less than or equal to 420.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the difference between (i) the maximum of the ‘Borrower Year of Birth’ field and where applicable, the ’Second Applicant Year of Birth’ field in the LC Extraction File; and (ii) the origination year (as identified by the ‘Loan Origination Date’ field in the LC Extraction File); is greater than or equal to 18.

We have noted one mortgage loan with a term of 516 months (calculated as the difference between the ‘Loan Origination Date’ field in the LC Extraction File and the ‘Date of Loan Maturity’ field in the LC Extraction File), exceeds the maximum term criteria of 420 months.

No other findings noted.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the Original LTV (calculated as the ‘Original Balance’ field in the LC Extraction File divided by the ‘Valuation Amount’ in the LC Extraction File, multiplied by 100) is less than or equal to 90%.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Pepper Finance Corporation (Ireland) DAC’, check that the ‘Original Valuation Type’ field in the LC Extraction File is equal to ‘1’ (Full, internal and external inspection).

Key Features of Lending Criteria

(a) Each Mortgage Loan must be secured by a first ranking legal mortgage over either (i) a freehold property or (ii) a leasehold property with a minimum of 70 years of unexpired lease term at the end of the term of the Mortgage Loan.

(b) The property must be located in Ireland and used as the Borrower’s primary residence

(c) The Borrower must be at least 21 years old at the time of advance.

(a) and (b):

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the ‘Property Type’ field in the LC Extraction File is equal to ‘1’, ‘2’, ‘3’, ‘4’ or ‘ND,5’.

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the ‘Lien’ field in the LC Extraction File is equal to ‘1’ and that the ‘Geographic Region List’ field in the LC Extraction File is equal to one of the following:

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the difference between (i) the maximum of the ‘Borrower Year of Birth’ and where applicable, the ’Second Applicant Year of Birth’ field in the LC Extraction File; and (ii) the origination year (as identified by the ‘Loan Origination Date’ field in the LC Extraction File); is greater than or equal to 21.

Loan to Value

The LTV is calculated at origination by dividing the aggregate principal amount advanced to the Borrower at origination, by the valuation of the property obtained by Nua Money Limited at or prior to the completion of loan.

Valuations

In order for a valuation report to be accepted, it must be (i) valued in accordance with applicable international, European and national standards such as the International Valuation Standards Council, The European Group of Valuers Association, European Valuation Standards and the Royal Institution of Chartered Surveyors standards

and (ii) no older than 4 months prior to the relevant Mortgage Loan advance

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the ‘Original Valuation Type’ field in the LC Extraction File is equal to ‘1’ (Full, internal and external inspection).

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the difference between the ‘Loan Origination Date’ field in the LC Extraction File and the ‘Valuation Date’ field in the LC Extraction File is no more than 4 calendar months. As instructed by the Data AUP Letter Recipients, this procedure has been performed with reference to the month and year of the Loan Origination Date and Valuation Date only.

Loan Amount

The minimum loan amount is €50,000 and the maximum loan size on a single advance basis is €1,500,000.

Mortgage Term

The minimum term of each Mortgage Loan is five years and the maximum term is 40 years, provided that the term of the Mortgage Loan ends before the primary Borrower’s 76th birthday. 

Borrowers

(a) A minimum of one and a maximum of two Borrowers are allowed to be party to the Mortgage Loan and they must intend to live in the same household.

(c) Borrowers must be employed and/or self-employed and able to evidence the necessary repayment capacity based on the sustainable source of income.

(e) There is a minimum age requirement of 21 years of age at the time of the mortgage application.

(a) For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the ‘Number of Debtors’ field in the LC Extraction File is less than or equal to 2.

(c) For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the ‘Borrowers Employment Status’ field in the LC Extraction File is equal to ‘1’ (Employment or Full loan is guaranteed) or ‘5’ (Self-employed).

For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the difference between (i) the maximum of the ‘Borrower Year of Birth’ and ‘Second Applicant Year of Birth’ fields in the LC Extraction File; and (ii) the origination year (as identified by the ‘Loan Origination Date’ field in the LC Extraction File); is greater than or equal to 21.

Income and Repayment Capacity

(a) in order to be considered for a mortgage, single applicants must have a minimum income of €25,000 and joint applicants a combined minimum income of €50,000. Income must be confirmed either through PAYE or through a self-employed income confirmation mechanism;

(c) as part of the affordability assessment, an applicant’s or joint applicants’ sustainable income is estimated and verified that it is sufficient to cover the stressed cost of the proposed loan. When assessing this, a borrower’s credit commitments, other committed expenses, essential living costs and an expenditure buffer are taken into account. The different components of the calculation are derived from multiple data sources including information stated by the borrower, the Central Credit Register, payslips and bank statements and various statistical sources in Ireland and comparative benchmarks values from other mortgage lenders;

(a) For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’:

- if the ‘Number of Debtors’ field in the LC Extraction File is equal to ‘1’, check that the ‘Primary Income’ field in the LC Extraction File is greater than or equal to EUR 25,000.

- if the ‘Number of Debtors’ field in the LC Extraction File is equal to ‘2’, check that the sum of the ‘Primary Income’ and ‘Secondary Income’ fields in the LC Extraction File is greater than or equal to EUR 50,000.

(c) For loans with a ‘Servicer Identifier’ field in the LC Extraction File equal to ‘Nua Money Limited’, check that the ‘Income Verification for Primary Income’ and ‘Income Verification for Secondary Income’ fields in the LC Extraction File are equal to ‘3’ (Verified).

Land registry / Registry of Deeds (RoD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking

Does the address on the IT System match the source?

Land registry / Registry of Deeds (ROD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking

Does the address on the IT System match the source?

Land registry / Registry of Deeds (RoD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking

Does the address on the IT System match the source?

Land registry / Registry of Deeds (RoD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking

Does the address on the IT System match the source?

Have there been payment made for the last 3 months (February 2026, March 2026, and April

2026)?

Land registry / Registry of Deeds (RoD) search / Legal charge / Folio / Irish Law Deed of

Property) or where not available, the Solicitors Undertaking

Does the name on the IT System match the source?

Land registry / Registry of Deeds (RoD) search / Legal charge / Folio / Irish Law Deed of

Property) or where not available, the Solicitors Undertaking

Does the address on the IT System match the source?

Land registry / Registry of Deeds (RoD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking

Land registry / Registry of Deeds (RoD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking

Land registry / Registry of Deeds (RoD) search

/ Legal charge / Folio / Irish Law Deed of

Conveyance & Assignment (Unregistered Property) or where not available, the Solicitors

Undertaking