Exhibit 99.1

 

 

 

Private & confidential
The Directors		Your ref Firekite

Merrion Square Residential 2026-1 DAC

10 Earlsfort Terrace,

Dublin, Ireland, D02 T380

Morgan Stanley Principal Funding, Inc.

1585 Broadway, New York, New York

10036, U.S.A.

Morgan Stanley & Co. International plc

25 Cabot Square

Canary Wharf

London, E14 4AD

21 September 2026

Dear All

Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation

In accordance with the terms of our engagement letter dated 4 August 2026 and variation letter dated 20 August 2026 (the “Engagement Letter”), we have performed certain agreed-upon procedures in relation to the portfolio of Irish mortgage loans referred to above proposed to be the subject of a securitisation (the “Securitisation”). This letter reports on our performance of those agreed-upon procedures (the “Data AUP Letter”). This Data AUP Letter is confidential and agreed disclosure restrictions apply.

This Data AUP Letter is addressed to the directors of Merrion Square Residential 2026-1 DAC (the “Issuer”), Morgan Stanley Principal Funding, Inc. (the “Retention Holder”) and Morgan Stanley & Co. International plc (the “Arranger”) and collectively all addressees of this Data AUP Letter are referred to as the “Data AUP Letter Recipients”.

The procedures that we will perform are solely for the purpose of assisting you in determining the accuracy of data that you are preparing in connection with the Securitisation and so may not be suitable for any other purpose. We will not accept any responsibility to any other party to whom our Data AUP Letter is shown or into whose hands it may come.

 

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Responsibilities of the Data AUP Letter Recipients

It is the responsibility of the Data AUP Letter Recipients to determine the sufficiency of these procedures agreed with them for their own purposes. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purposes for which this report has been requested or for any other purpose.

The Data AUP Letter Recipients have acknowledged that the agreed-upon procedures are appropriate for the purpose of the engagement. The Retention Holder is responsible for the subject matter on which the agreed-upon procedures are performed.

Our Responsibilities

Our engagement was undertaken in accordance with International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements issued by the International Auditing and Assurance Standards Board. An agreed-upon procedures engagement involves our performing the procedures that have been agreed with the Data AUP Letter Recipients, and reporting the factual findings, which are the factual results of the agreed-upon procedures performed. We make no representation regarding the appropriateness of the agreed-upon procedures.

This agreed-upon procedures engagement is not an assurance engagement. Accordingly, we do not express an opinion or an assurance conclusion.

Had we performed additional procedures, other matters might have come to our attention that would have been reported.

Professional Ethics and Quality Control

We have complied with the ethical requirements in the ICAEW Code of Ethics issued by the Institute of Chartered Accountants in England and Wales. For the purpose of this engagement, there are no independence requirements with which we are obliged to comply.

We apply International Standard on Quality Control (UK) 1 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements. Accordingly, we maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements and professional standards as well as applicable legal and regulatory requirements.

Procedures and Findings

The procedures performed were not intended to satisfy any criteria for due diligence published by any nationally recognised statistical rating organisation (“NRSRO”).

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Note that the combined portfolio of Irish residential mortgage loans which is the subject of the agreed-upon procedures set out under Service A and B below is made up of two sub-portfolios which have been subject to different scopes of AUP procedures; The Firekite sub-portfolio is the subject of Service A, the scope of services delivered on the Firekite sub-portfolio is set out at Appendix A of this letter. The Merrion Square 2023-1 sub-portfolio is the subject of Service B, the scope of services delivered on the Merrion Square 2023-1 sub-portfolio is set out at Appendix B of this letter.

Service A – Pool Agreed-Upon Procedures

We have been provided with a data file entitled “Firekite_LoanIDs.xlsx” containing a list of Irish residential mortgage loans proposed to be the subject of a securitisation (the “Service A Portfolio”). A sample of 411 items was drawn at random from the Service A Portfolio (the “Service A Sample”). The number of items in the Service A Sample was determined on the basis described in the scope of services (the “Service A Scope of Services”) attached as Appendix A.

The Retention Holder has subsequently provided to us a data file entitled “Shamrock 2026 ECB Tape 30.06.2026 - AUP Tape vS.xlsb” containing details relating to items in the Service A Sample as at 30 June 2026 (the “Service A Portfolio Date”) (the “Service A Extraction File”), together with source documentation relating to the loans in the Service A Sample.

The procedures were performed on the Service A Extraction File and the source documentation (the “Service A Sources”) provided to us by the Retention Holder. We have not verified or evaluated such Service A Sources and therefore we express no opinion or any other form of assurance regarding the reliability, accuracy or adequacy of the Service A Sources, or as to whether any of the Service A Sources omit any material facts. Furthermore, we express no opinion or any other form of assurance regarding the reliability, accuracy or adequacy of the disclosures in the Service A Extraction File, or any legal matters relating to the Service A Portfolio or the physical existence of the mortgaged properties.

The procedures performed did not address, without limitation: (i) the conformity of the origination of the Service A Portfolio to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of any collateral securing the Service A Portfolio, (iii) the compliance of the originator of the Service A Portfolio with applicable laws and regulations, or (iv) any other factor or characteristic of the Service A Portfolio that would be material to the likelihood that the issuer or the asset-backed security will pay interest and principal in accordance with applicable terms and conditions.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Service B – Pool Agreed-Upon Procedures

We have been provided with a data file entitled “MSQ Loan IDs.xlsx” containing a list of Irish residential mortgage loans proposed to be the subject of a securitisation (the “Service B Portfolio”). A sample of 58 items was drawn at random from the Service B Portfolio (the “Service B Sample”). The number of items in the Service B Sample was determined on the basis described in the scope of services (the “Service B Scope of Services”) attached as Appendix B.

The Retention Holder has subsequently provided to us a data file entitled “MSQ 23-1 Tape.xlsx” containing details relating to items in the Service B Sample as at 30 June 2026 (the “Service B Portfolio Date”) (the “Service B Extraction File”), together with source documentation relating to the loans in the Service B Sample.

The procedures were performed on the Service B Extraction File and the source documentation (the “Service B Sources”) provided to us by the Retention Holder. We have not verified or evaluated such Service B Sources and therefore we express no opinion or any other form of assurance regarding the reliability, accuracy or adequacy of the Service B Sources, or as to whether any of the Service B Sources omit any material facts. Furthermore, we express no opinion or any other form of assurance regarding the reliability, accuracy or adequacy of the disclosures in the Service B Extraction File, or any legal matters relating to the Service B Portfolio or the physical existence of the mortgaged properties.

The procedures performed did not address, without limitation: (i) the conformity of the origination of the Service B Portfolio to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of any collateral securing the Service B Portfolio, (iii) the compliance of the originator of the Service B Portfolio with applicable laws and regulations, or (iv) any other factor or characteristic of the Service B Portfolio that would be material to the likelihood that the issuer or the asset-backed security will pay interest and principal in accordance with applicable terms and conditions.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Findings

Service A – Pool Agreed-Upon Procedures

The findings from the agreed-upon procedures are set out in Appendix C.

Based on the instructions provided to us and the assumptions set out in the Service A Scope of Services, the following statistical interpretation can be applied to the findings set out in Appendix C: on the basis of the number of differences between the Service A Extraction File and the Service A Sources identified in the Service A Sample (as reported on the ‘Differences’ lines of Appendix C) and the number of missing sources relating to the Service A Sample (as reported on the ‘Missing Sources’ line of Appendix C) it can be calculated that there is a 99% level of confidence that not more than X% of the population contains such findings relating to the specified procedure, where X is the relevant percentage reported on the ‘Statistical extrapolation’ lines of Appendix C.

Details of the differences and missing documentation found as a result of the agreed-upon procedures, and listed in Appendix C, are set out in Appendix D.

Service B – Pool Agreed-Upon Procedures

The findings from the agreed-upon procedures are set out in Appendix E.

Based on the instructions provided to us and the assumptions set out in the Service B Scope of Services, the following statistical interpretation can be applied to the findings set out in Appendix E: on the basis of the number of differences between the Service B Extraction File and the Service B Sources identified in the Service B Sample (as reported on the ‘Differences’ lines of Appendix E) it can be calculated that there is a 95% level of confidence that not more than X% of the population contains such findings relating to the specified procedure, where X is the relevant percentage reported on the ‘Statistical extrapolation’ lines of Appendix E.

Details of the differences found as a result of the agreed-upon procedures, and listed in Appendix E, are set out in Appendix F.

General

This Data AUP Letter may only be relied upon in respect of the matters to which it refers and as of its date. In relying upon this Data AUP Letter, you agree (save as may otherwise have been expressly agreed in writing) that we have no responsibility to, and we will not, perform any work subsequent to the date of this Data AUP Letter nor to consider, monitor, communicate or report the impact of any events or circumstances which may occur or may come to light subsequent to the date of this Data AUP Letter.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

This Data AUP Letter is not issued in accordance with the professional standards of the American Institute of Certified Public Accountants or the US Public Company Accounting Oversight Board. We will provide separately an executed Form ABS Due Diligence-15E, Certification of Provider of Third-Party Due Diligence Services for Asset-Backed Securities (“Form ABS Due Diligence-15E”), using the form made available by the US Securities and Exchange Commission (“SEC”), to which this Data AUP Letter will be appended. The executed Form ABS Due Diligence-15E will be provided, without in any way or on any basis affecting or adding to or extending our duties and responsibilities to you or giving rise to any duty or responsibility being accepted or assumed by or imposed on KPMG to any party except you, to facilitate your compliance with SEC Release No. 34-72936, Nationally Recognized Statistical Rating Organizations (the “SEC Release”), pursuant to which you are required to make publicly available the findings and conclusions of any third-party due diligence report obtained. This Data AUP Letter alone is not to be relied on in the United States and we accept no responsibility for any use that you may make of this Data AUP Letter alone in the United States.

The requirement to make publicly available findings and conclusions includes disclosure of the criteria against which loans were evaluated, and how the evaluated loans compared to those criteria, along with the basis for including any loans not meeting those criteria. This is accomplished by including such information, which will include this Data AUP Letter, in Form ABS-15G, Asset-Backed Securitizer Report Pursuant to Section 15G of the Securities Exchange Act of 1934 (“Form ABS 15G”), which is required to be furnished by the Issuer or underwriter to the SEC through the Electronic Data Gathering, Analysis, and Retrieval (“EDGAR”) system.

The Issuer, sponsor or underwriter of an asset–backed securitisation is required to maintain a website (the “Rule 17g-5 website”) pursuant to paragraph (a)(3) of Rule 17g-5 of the US Code of Federal Regulations (17 CFR 240.17g-5). The SEC Release requires any NRSRO producing a credit rating to which “third party due diligence services” relate, to publish with its rating any executed Form ABS Due Diligence-15E containing information about the relevant security or money market instrument that the NRSRO receives or obtains through a Rule 17g-5 website. The agreed-upon procedures performed by KPMG on which this Data AUP Letter reports amount to “third party due diligence services” as defined in the SEC Release.

To facilitate a relevant NRSRO meeting this publication obligation, we are required to furnish any executed Form ABS Due Diligence-15E to any such NRSRO. As envisaged by the SEC Release, we will do so by providing the prescribed form to the Issuer, sponsor, or underwriter of the securitisation that maintains the Rule 17g-5 website, or to any NRSRO that requests it. In addition, the SEC Release requires that an NRSRO producing a credit rating publicly disclose each prescribed form that was posted to the Rule 17g-5 website. Such information may therefore be posted on the website of any relevant NRSRO.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Any such publicity shall take place, without in any way or on any basis affecting or adding to or extending our duties and responsibilities to you or giving rise to any duty or responsibility being accepted or assumed by or imposed on KPMG to any party except you, to facilitate your compliance with the SEC Release. Accordingly, any party (including rating agencies and investors) obtaining access to this Data AUP Letter as appended to the executed Form ABS Due Diligence-15E or separately is not authorised by KPMG to use or rely upon the Data AUP Letter, any such use or reliance shall take place at the relevant party’s own risk and, to the fullest extent permitted by law, we will have no responsibility and will deny any liability to any such party.

Yours faithfully

 

KPMG LLP

Attached:

 

Appendix A		Scope of the Services from Service A
Appendix B		Scope of the Services from Service B
Appendix C		Findings from Service A
Appendix D		Details of Findings from Service A
Appendix E		Findings from Service B
Appendix F		Details of Findings from Service B

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Appendix A: Scope of the Services from Service A

This Appendix sets out the procedures that the Data AUP Letter Recipients have instructed us, and that we have agreed, to perform.

Provision of a data file

The Data AUP Letter Recipients have informed us that the Retention Holder will provide a data file to us containing a list of Irish residential mortgage loans proposed to be the subject of a securitisation (the “Service A Portfolio”). We will draw a sample of items at random from the data file (the “Service A Sample”) and will notify the items selected to the Retention Holder. The number of items in the Service A Sample will be determined on the basis described under “Sampling” below.

The Retention Holder will then provide a data file to us containing details relating to items in the Service A Sample as at a date to be determined by the Data AUP Letter Recipients (the “Service A Portfolio Date”) (the “Service A Extraction File”).

As instructed by the Retention Holder, we should test a single property linked to each loan within the Service A Sample. Where an item in the Service A Sample is linked to multiple properties, we should select the property with the highest market value for testing. Where an item in the Service A Sample is classified as a ‘warehouse’ account, the Retention Holder has instructed us to perform the procedures for the linked ‘main’ account only.

The Retention Holder will also provide source documentation to us that the Data AUP Letter Recipients wish us to use for the purposes of the agreed-upon procedures.

Sampling

Sampling is a process of examining less than the total number of items in a population in order to calculate a statistical interpretation about that population. Sampling techniques inherently assume that the sample is representative of the population as a whole. The Data AUP Letter Recipients have requested that we calculate the sample size based on the total number of items in the Portfolio using the following parameters:

 

•

Expected deviation rate: 0%

 

•

Tolerable deviation rate: 1%

 

•

Confidence level: 99%

on the basis that differences between the data attributes and their respective sources are hypergeometrically distributed. We make no representations regarding the use of, or assumptions underlying the sampling techniques.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Procedures

The procedures that the Data AUP Letter Recipients have instructed us, and that we have agreed, to perform in relation to the information contained in the Service A Extraction File are set out in the table below.

 

No.		Data Attribute		Source		Procedure		Tolerance
1		Originator		Loan Acceptanc e/Loan Offer		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.		None
2a		Borrower name		Land Registry/ Legal Charge/ Folio/Regis ter of Deeds		For each item in the Service A Sample check if the data attribute per the IT System matches the source.   As instructed by the Data AUP Letter Recipients, where a loan has multiple borrowers, check that at least one name per the IT System matches the source.   Where the Register of Deeds was used as the source to check the Legal Charge, this procedure will be marked as N/A as this document does not contain the Borrower Name.		Differences attributable to spelling mistakes or contractions are to be treated as matching the source
2b		Borrower name		Loan Acceptanc e/Loan Offer/ Mortgage Deed		For each item in the Service A Sample check if the data attribute per the IT System matches the source.   As instructed by the Data AUP Letter Recipients, where a loan has multiple borrowers, check that at least one name per the IT System matches the source.		Differences attributable to spelling mistakes or contractions are to be treated as matching the source
3a		Property address		Loan Acceptanc e/Loan Offer		For each item in the Service A Sample check if the data attribute per the IT System matches the source.		Differences attributable to spelling mistakes or contractions or missing data (other than the first line of the address) where there are no contradictory elements are to be treated as matching the source

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

3b		Property address		Valuation Report		For each item in the Service A Sample check if the data attribute per the IT System matches the source.		Differences attributable to spelling mistakes or contractions or missing data (other than the first line of the address) where there are no contradictory elements are to be treated as matching the source
4		Occupancy type		IT System / IT System Extract (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, for loans in the Olive sub-portfolio, where the data attribute was missing from the IT System check this to the IT System extract entitled ‘Olive Asset Information for AUP.xlsx’		None
5		Latest valuation type		Valuation Report		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, where the source states ‘External Inspection’ and the Extraction File Value is populated with ‘Desktop’ this has not been marked as a difference.		None
6		Property type		Valuation Report		For each item in the Service A Sample check if the data attribute per the Service A Extraction File agrees to the source.		None
7		Latest valuation amount		Valuation Report		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   Valuation amounts stated in IR£ in the source (pre-09/02/2002) should be converted to EUR at a rate of IR£ 1: EUR 1.26974.		+/-3%
8		Latest valuation date		Valuation Report		For each item in the Service A Sample check if the data attribute per the Service A Extraction File agrees to the source		+/- 30 days
9		Document signatures		Valuation Report		For each item in the Service A Sample check if the source is signed.   As instructed by the Data AUP Letter Recipients, where the Valuation Type in the		None

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

						Service A Extraction File is ‘Drive-by’ or ‘Desktop’ and no signature is contained on the valuation report, this test has been marked as N/A.
10		Loan origination date		IT System / Loan Documentation		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.		+/- 30 days
11		Original loan balance		Loan Acceptance / Loan Offer / Mortgage Deed		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   Original loan balances stated in IR£ in the source (pre-09/02/2002) should be converted to EUR at a rate of IR£ 1: EUR 1.26974.		+/-3%
12		Loan currency		Loan Acceptance / Loan Offer / Mortgage Deed		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   This test has not been marked as a difference if the loan originated in Irish Pound (pre 09/02/2002) and the Service A Extraction File identifies the Loan Currency as ‘EUR’.		None
13		Repayment method		IT System / IT System Extract (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File agrees to the source.   As instructed by the Data AUP Letter Recipients, for loans in the Olive sub-portfolio, check the data attribute to IT System Extract file entitled ‘ESMA_Securitisation_Quarterly_Reporting_Pr oject_Olive_30.06.2026.xlsx’.		None
14		Interest rate index		IT System		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, where the source is populated ‘BCOF 3M’ and the Service A Extraction File Value is ‘Standard Variable Rate’ this has not been marked as a difference.		None
15		Maturity date		IT System		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.		+/- 30 days

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

16		Current interest rate		IT System		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, for loans serviced by Mars, where there has been a change in the ECB rate in the month of cut-off we have checked the Data Attribute to the source as at ‘01/07/2026’.		None
17		Current balance		IT System / IT System Extract (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, for loans in the Olive sub-portfolio, check the data attribute to IT System Extract file entitled ‘Financial Report Pack 2026.06.30.xlsx’.		None
18		Payment due		IT System		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.		None
19		Payment made (last 3 months)		IT System / IT System Extracts (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, this check should be performed with reference to the Payments Made at month-end for April 2026 to June 2026, and shall exclude verifying amounts collected prior to June 2026 for items in the Olive sub-portfolio.   As instructed by the Data AUP Letter Recipients, for loans in the Olive sub-portfolio, check the data attribute to IT System Extract file entitled ‘Olive - Q3.date the borrower paid the amount + July Posting.xlsx’   As instructed by the Data AUP Letter Recipients, for loans serviced by Mars, check the data attribute to IT System Extract file entitled ‘Amc_View_20260727_165641.csv’		None
20		Current arrears balance		IT System / IT System Extracts (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, for loans in the Olive sub-portfolio, check the data attribute to IT System Extract files entitled ‘Financial Report Pack 2026.06.30.xlsx’ and ‘ESMA_Securitisation_Quarterly_Reporting_Project_Olive_30.06.2026.xlsx’		+/-€5

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

						We were instructed by the Data AUP Letter Recipients that where the source is populated with a negative Current arrears balance and the Extraction File states ‘0.00’ this has not been marked as a difference.
21		Latest restructuring type		IT System / IT System Extract (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.   As instructed by the Data AUP Letter Recipients, for loans serviced by Mars check the data attribute to IT System Extract file entitled ‘Mars - Restructure Information - MS Pools.xlsx’ where the information is missing from the IT System.		None
22		Latest restructuring date		IT System / IT System Extract (See Procedure wording)		For each item in the Service A Sample check if the data attribute per the Service A Extraction File agrees to the source.   As instructed by the Data AUP Letter Recipients, for loans serviced by Mars check the data attribute to IT System Extract file entitled ‘Mars - Restructure Information - MS Pools.xlsx’ where the information is missing from the IT System.		+/- 30 days
23		Legal charge		Land Registry/ Legal Charge/ Folio/Register of Deeds		For each item in the Olive sub-portfolio, check if ‘EVERYDAY FINANCE DESIGNATED ACTIVITY COMPANY’ are described as having first charge in the source.   For each item in the Snow sub-portfolio, check if ‘PEPPER FINANCE CORPORATION (IRELAND) DESIGNATED ACTIVITY   COMPANY’ are described as having first charge in the source. For each item in the Service A Sample serviced by Mars (excluding items in the Durrus sub-portfolio), check if ‘MARS CAPITAL FINANCE IRELAND DESIGNATED ACTIVITY COMPANY’ are described as having first charge in the source.   For each item in the Durrus sub-portfolio, check if any one of the following entities are described as having first charge in the source:   • ‘GE CAPITAL’   • ‘MARS CAPITAL FINANCE IRELAND DESIGNATED ACTIVITY COMPANY’		None

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

						• ‘PEPPER FINANCE CORPORATION (IRELAND) DESIGNATED ACTIVITY COMPANY’
24		Customer year of birth		IT System		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.		+/- 1 year
25		County		Valuation Report		For each item in the Service A Sample check if the data attribute per the Service A Extraction File matches the source.		None

Notes in relation to the manner of reporting certain findings

1) Reporting the findings

Where within the Service A Extraction File a data attribute for a particular loan is missing, this is to be reported as ‘missing data’ or ‘MD’.

Where a data attribute contained in the Service A Extraction File for an individual loan does not match the source, this is to be reported as a ‘difference’ or ‘D’.

Where the Data AUP Letter Recipients have instructed us not to perform a procedure in relation to certain items within the Service A Sample, this is to be reported as ‘not applicable’ or ‘N/A’.

Where a source document has not been provided, or the data attribute is missing from the source document, this is to be reported as ‘missing source’, ‘missing from source’ or ‘MS’.

2) Statistical interpretation

For the purposes of the statistical interpretation, the Data AUP Letter Recipients require us to present the statistical extrapolation for each procedure as follows:

Primary calculation:

Calculation to be based on the total number of items in the Service A Sample except where within the Service A Extraction File a data attribute for a particular loan is missing in which event the calculation is to be based on the total number of items in the Sample after subtracting the number of items with missing data.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Calculation to be performed treating as errors both differences and missing sources.

Secondary calculation:

Calculation to be based on the total number of items in the Service A Sample after subtracting the number of items with missing data and the number of items with missing sources.

Calculation to be performed treating as errors differences only.

Where a procedure specifies agreement to specific documentation, and the Retention Holder has provided as part of the source documentation written evidence of amendments or additions to an original document or documents, the instruction of the Data AUP Letter Recipients to us is to conduct the relevant procedure on the basis of the information contained in the amendments or additions to the original documentation and not the information contained in the original documentation.

In reporting findings on the basis of the procedures to be undertaken, the Data AUP Letter Recipients have specified that results are to be reported as being in agreement if any difference found is below the tolerance level, if any, set out above.

 

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		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Appendix B: Scope of the Services from Service B

This Appendix sets out the procedures that the Data AUP Letter Recipients have instructed us, and that we have agreed, to perform.

Service B – Pool Agreed-Upon Procedures to be carried out on a sample basis

Provision of a data file

The Data AUP Letter Recipients have informed us that the Retention Holder will provide a data file to us containing a list of Irish mortgage loans proposed to be the subject of a securitisation (the “Service B Portfolio”). We will draw a sample of items at random from the data file (the “Service B Sample”) and will notify the items selected to the Retention Holder. The number of items in the Service B Sample will be determined on the basis described under “Sampling” below.

The Retention Holder will then provide a data file to us containing details relating to items in the Service B Sample as at a date to be determined by the Data AUP Letter Recipients (the “Service B Portfolio Date”) (the “Service B Extraction File”).

The Retention Holder or the mortgage portfolio servicer will also provide source documentation to us that the Data AUP Letter Recipients wish us to use for the purposes of the agreed-upon procedures.

Sampling

Sampling is a process of examining less than the total number of items in a population in order to calculate a statistical interpretation about that population. Sampling techniques inherently assume that the sample is representative of the population as a whole. The Data AUP Letter Recipients have requested that we calculate the sample size based on the total number of items in the Service B Portfolio using the following parameters:

 

•

Expected deviation rate: 0%

 

•

Tolerable deviation rate: 5%

 

•

Confidence level: 95%

on the basis that differences between the data attributes and their respective sources are hypergeometrically distributed. We make no representations regarding the use of, or assumptions underlying the sampling techniques.

 

 

16

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Procedures

The procedures that the Data AUP Letter Recipients have instructed us, and that we have agreed, to perform in relation to the information contained in the Service B Extraction File are set out in the table below.

During the course of our testing, where a loan has redeemed and certain source information is not available such that the full scope of services cannot be performed, these redeemed loans will be removed from the Service B Sample and replaced with an alternative loan.

As instructed by the Retention Holder, we should test a single property linked to each loan within the Service B Sample. Where an item in the Service B Sample is linked to multiple properties, we should select the property with the highest market value for testing. Where an item in the Service B Sample is classified as a ‘warehouse’ account, the Retention Holder has instructed us to perform the procedures for the linked ‘main’ account only.

References to ‘Reconciliation File’ in the ‘Source’ column below are taken to mean an IT System Extract as at the Service B Portfolio Date, provided in a file entitled “Reconciliation - 20260630 AUP List (002).xlsx”.

As instructed by the Data AUP Letter Recipients, all procedures are performed at a sub-account level in line with the Service B Sample, except for Procedure 9, 11 and 12 which are performed at an aggregated account level relating to the respective sub-account in the Service B Sample.

 

No.		Data Attribute		Source		Procedure				Tolerance
						For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source
1		Occupancy type		IT system		As instructed by the Data AUP Letter Recipients, the following mapping should be applied when performing this procedure:				None
						Extraction File		Source
						Owner-occupied		CCMA or Residential (PDH)
						Non-owner-occupied/buy-to-let		CPC, SME or BTL

 

17

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

2		Loan origination date		IT system		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source				+/- 6 months
3		Repayment method		IT system		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source				None
4		Interest rate index		IT system / the Reconciliation File (used for Pepper loans only - where there had been an interest rate change since cut-off in the ARM System)		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source   As instructed by the Data AUP Letter Recipients, for Pepper loans only, where the source is populated with ‘Crown ECB’ and the Service B Extraction File shows ‘Other’ this has not been marked as a difference.				None
5		Maturity date		IT system		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source				+/- 30 days
6		Current interest rate		IT system (for Mars loans) / the Reconciliation File (for Pepper loans)		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source, taking into consideration any post-Service B Portfolio Date rate changes   As instructed by the Data AUP Letter Recipients, for ‘Mars’ loans only, where there has been a change in the ECB rate in the month of cut-off we have checked the Data Attribute as at 01/07/2026.				None
7		Current balance		IT system (for Mars loans) / the Reconciliation File (for Pepper loans)		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source				None

 

18

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

8		Payment due (June 2026)		IT system		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source   As instructed by the Data AUP Letter Recipients, if the data attribute in the Service B Extraction File is EUR 0.00 and the maturity date per the source is before the Service B Portfolio Date, this has not be marked as a difference.		+/-€0.01
9		Payment made (last 3 months April – June 2026)		IT system		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source		None
10		Current arrears balance		IT system (for Mars loans) / the Reconciliation File (for Pepper loans)		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the source   As instructed by the Data AUP Letter Recipients for Pepper loans only, where the source is populated with a negative number and the Service B Extraction File shows ‘0.00’ this has not been marked as a difference.		+/-€10
11		Latest restructuring type		IT system (for Mars loans) / IT system, the Reconciliation File or Restructure Agreement (for Pepper loans)		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the IT System   As instructed by the Data AUP Letter Recipients:   • for Pepper loans only, where the data attribute does not match to the IT System, check the data attribute to the Reconciliation File or Restructure Agreement		None

 

19

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

						• for Pepper loans only, where the source is populated with ‘Other Permanent Restructure’ and the Service B Extraction File states ‘PCI’ this has not been marked as a difference   • cancelled short term arrangements or expired short term forbearance arrangements (with no specified end date or with an end date prior to the Service B Portfolio Date) are not included in the Service B Extraction File   • where the source shows multiple restructures in the same ‘start month’ and the Service B Extraction File shows only the ‘restructure type’ presented on the first row of the IT system, this procedure has not been marked as a difference   • where the latest restructuring type per the source includes a ‘split mortgage’(either standalone or alongside other restructures), this procedure has not been marked as a difference if the Service B Extraction File states ‘Split Loan’, ‘Split Mortgage’ or ‘Non Standard’.
12		Latest restructuring date		IT system (for Mars loans) / IT system, the Reconciliation File or Restructure Agreement (for Pepper loans)		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to the IT System   As instructed by the Data AUP Letter Recipients:   • for ‘Pepper’ loans only, where the data attribute does not match to the IT System, check the data attribute to the Reconciliation File or Restructure Agreement		+/- 1 calendar month

 

20

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

						• cancelled short term arrangements or expired short term forbearance arrangements (with no specified end date or with an end date prior to the Service B Portfolio Date) are not included in the Service B Extraction File
13		Loan ID		IT System		For each item in the Service B Sample check if the data attribute per the Service B Extraction File agrees to either the ‘account number’ or the ‘legacy account number’ within the source		None

Notes in relation to the manner of reporting certain findings

 

1)

Reporting the findings

Where a data attribute contained in the Service B Extraction File for an individual mortgage loan does not match the source, this is to be reported as a ‘difference’ or ‘D’.

 

2)

Statistical interpretation

For the purposes of the statistical interpretation, the Data AUP Letter Recipients require us to present the statistical extrapolation for each procedure as follows:

Primary calculation:

Calculation to be based on the total number of items in the Service B Sample, treating as errors differences only.

Where a procedure specifies agreement to specific documentation, and the Retention Holder or the mortgage portfolio servicer has provided as part of the source documentation written evidence of amendments or additions to an original document or documents, the instruction of the Data AUP Letter Recipients to us is to conduct the relevant procedure on the basis of the information contained in the amendments or additions to the original documentation and not the information contained in the original documentation.

 

21

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

In reporting findings on the basis of the procedures to be undertaken, the Data AUP Letter Recipients have specified that results are to be reported as being in agreement if any difference found is below the tolerance level, if any, set out above.

 

22

		KPMG LLP Engagement to perform agreed-upon procedures in relation to a portfolio of Irish residential mortgage loans proposed to be the subject of a securitisation 21 September 2026

 

Appendix C: Findings from Service A

 

23

Appendix C: Findings from Service A

 

Firekite		Originator - Loan Acceptance / Loan Offer				Borrower Name - Land Registry / Legal Charge / Folio / Register of Deeds				Borrower Name - Loan Acceptance /Loan Offer / Mortgage Deed				Property Address - Loan Acceptance / Loan Offer				Property Address - Valuation Report				Occupancy Type - IT System / Spreadsheet Extract				Latest Valuation Type - Valuation Report				Property Type - Valuation Report				Latest Valuation Amount - Valuation Report				Latest Valuation Date - Valuation Report				Document Signatures - Valuation Report				Loan Origination Date - IT System /Loan Documentation				Original Loan Balance - Loan Acceptance /Loan Offer / Mortgage Deed				Loan Currency - Loan Acceptance /Loan Offer / Mortgage Deed				Repayment Method - IT System / Spreadsheet Extract				Interest Rate Index - IT System				Maturity Date - IT System				Current Interest Rate - IT System				Current Balance - IT System				Payment Due - IT System				Payment Made (last 3 months) - IT System / Spreadsheet Extract				Current Arrears Balance - IT System				Latest Restructuring Type - IT system / Spreadsheet Extract				Latest Restructuring Da te - IT system / Spreadsheet Extract				Legal Charge - Land Registry / Legal Charge / Folio / Register of Deeds				Customer Year of Birth - IT System				County - Valuation Report
Sample Size : 411
Portfolio Date : 30-Jun-26
Procedure Number			1				2a				2b				3a				3b				4				5				6				7				8				9				10				11				12				13				14				15				16				17				18				19				20				21				22				23				24				25
Not Applicable (N/A)			0				6				0				0				0				0				0				0				0				0				287				0				0				0				0				0				0				0				0				0				0				0				0				0				0				0				0				293
Sample Size			411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411
Missing Data (MD)			0				0				0				0				0				0				0				0				0				0				0				0				1				0				0				0				0				0				0				0				0				0				0				4				0				8				0				13
Primary Calculation:
(i) Sample excluding MD			411				411				411				411				411				411				411				411				411				411				411				411				410				411				411				411				411				411				411				411				411				411				411				407				411				403				411
- Differences (D)			0				0				0				2				1				0				3				11				7				11				0				0				27				0				0				0				0				0				0				1				0				0				0				0				0				0				1				64
- Missing Sources (MS)			11				3				8				11				9				1				12				13				10				9				39				0				19				10				0				0				0				0				0				0				0				0				1				0				2				0				8				166
(ii) Sum of Differences and Missing Sources			11				3				8				13				10				1				15				24				17				20				39				0				46				10				0				0				0				0				0				1				0				0				1				0				2				0				9				230
Statistical extrapolation			4.89	%			2.24	%			3.96	%			5.55	%			4.58	%			1.45	%			6.12	%			8.76	%			6.73	%			7.61	%			12.98	%			1.00	%			14.92	%			4.58	%			1.00	%			1.00	%			1.00	%			1.00	%			1.00	%			1.45	%			1.00	%			1.00	%			1.45	%			1.01	%			1.85	%			1.01	%			4.27	%
Secondary Calculation:
(iii) Sample excluding MD and MS			400				408				403				400				402				410				399				398				401				402				372				411				391				401				411				411				411				411				411				411				411				411				410				407				409				403				403
(iv) Differences (D)			0				0				0				2				1				0				3				11				7				11				0				0				27				0				0				0				0				0				0				1				0				0				0				0				0				0				1				64
Statistical extrapolation			1.01	%			1.01	%			1.01	%			1.94	%			1.50	%			1.01	%			2.33	%			5.06	%			3.74	%			5.02	%			1.10	%			1.00	%			10.12	%			1.01	%			1.00	%			1.00	%			1.00	%			1.00	%			1.00	%			1.45	%			1.00	%			1.00	%			1.01	%			1.01	%			1.01	%			1.01	%			1.50	%
KPMG Ref
2			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				D				—				—				—				—				—				—				—
7			MS				—				MS				MS				—				—				—				—				—				—				N/A				—				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—
8			—				N/A				—				—				MS				—				MS				MS				MS				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
23			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				MD				—				—				—
26			MS				—				MS				MS				—				—				—				—				—				—				N/A				—				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—
29			MS				—				MS				MS				—				—				—				—				—				—				N/A				—				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—
30			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
37			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				MD				—				—				—
38			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
39			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				MD				—				—				—
41			—				—				—				—				MS				—				MS				MS				MS				MS				MS				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				MS
42			—				—				—				—				—				—				—				MS				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
46			—				—				—				—				—				—				—				—				—				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
47			—				—				—				—				—				—				—				—				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
49			—				—				—				—				D				—				—				—				—				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				D
50			—				MS				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
51			—				—				—				—				—				—				—				—				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
52			—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
53			—				—				—				—				—				—				—				—				D				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
54			—				—				—				—				—				—				—				—				D				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
56			—				—				—				—				—				—				—				—				—				—				—				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—

Appendix C: Findings from Service A

 

Firekite		Originator - Loan Acceptance / Loan Offer				Borrower Name - Land Registry / Legal Charge / Folio / Register of Deeds				Borrower Name - Loan Acceptance /Loan Offer / Mortgage Deed				Property Address - Loan Acceptance / Loan Offer				Property Address - Valuation Report				Occupancy Type - IT System / Spreadsheet Extract				Latest Valuation Type - Valuation Report				Property Type - Valuation Report				Latest Valuation Amount - Valuation Report				Latest Valuation Date - Valuation Report				Document Signatures - Valuation Report				Loan Origination Date - IT System /Loan Documentation				Original Loan Balance - Loan Acceptance /Loan Offer / Mortgage Deed				Loan Currency - Loan Acceptance /Loan Offer / Mortgage Deed				Repayment Method - IT System / Spreadsheet Extract				Interest Rate Index - IT System				Maturity Date - IT System				Current Interest Rate - IT System				Current Balance - IT System				Payment Due - IT System				Payment Made (last 3 months) - IT System / Spreadsheet Extract				Current Arrears Balance - IT System				Latest Restructuring Type - IT system / Spreadsheet Extract				Latest Restructuring Da te - IT system / Spreadsheet Extract				Legal Charge - Land Registry / Legal Charge / Folio / Register of Deeds				Customer Year of Birth - IT System				County - Valuation Report
Sample Size : 411
Portfolio Date : 30-Jun-26
Procedure Number			1				2a				2b				3a				3b				4				5				6				7				8				9				10				11				12				13				14				15				16				17				18				19				20				21				22				23				24				25
Not Applicable (N/A)			0				6				0				0				0				0				0				0				0				0				287				0				0				0				0				0				0				0				0				0				0				0				0				0				0				0				0				293
Sample Size			411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411				411
Missing Data (MD)			0				0				0				0				0				0				0				0				0				0				0				0				1				0				0				0				0				0				0				0				0				0				0				4				0				8				0				13
Primary Calculation:
(i) Sample excluding MD			411				411				411				411				411				411				411				411				411				411				411				411				410				411				411				411				411				411				411				411				411				411				411				407				411				403				411
- Differences (D)			0				0				0				2				1				0				3				11				7				11				0				0				27				0				0				0				0				0				0				1				0				0				0				0				0				0				1				64
- Missing Sources (MS)			11				3				8				11				9				1				12				13				10				9				39				0				19				10				0				0				0				0				0				0				0				0				1				0				2				0				8				166
(ii) Sum of Differences and Missing Sources			11				3				8				13				10				1				15				24				17				20				39				0				46				10				0				0				0				0				0				1				0				0				1				0				2				0				9				230
Statistical extrapolation			4.89	%			2.24	%			3.96	%			5.55	%			4.58	%			1.45	%			6.12	%			8.76	%			6.73	%			7.61	%			12.98	%			1.00	%			14.92	%			4.58	%			1.00	%			1.00	%			1.00	%			1.00	%			1.00	%			1.45	%			1.00	%			1.00	%			1.45	%			1.01	%			1.85	%			1.01	%			4.27	%
Secondary Calculation:
(iii) Sample excluding MD and MS			400				408				403				400				402				410				399				398				401				402				372				411				391				401				411				411				411				411				411				411				411				411				410				407				409				403				403
(iv) Differences (D)			0				0				0				2				1				0				3				11				7				11				0				0				27				0				0				0				0				0				0				1				0				0				0				0				0				0				1				64
Statistical extrapolation			1.01	%			1.01	%			1.01	%			1.94	%			1.50	%			1.01	%			2.33	%			5.06	%			3.74	%			5.02	%			1.10	%			1.00	%			10.12	%			1.01	%			1.00	%			1.00	%			1.00	%			1.00	%			1.00	%			1.45	%			1.00	%			1.00	%			1.01	%			1.01	%			1.01	%			1.01	%			1.50	%
KPMG Ref
57			—				—				—				—				—				—				—				—				D				D				MS				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—
60			—				—				—				—				—				—				—				—				—				—				MS				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—
61			—				—				—				—				—				—				—				—				—				—				MS				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—
63			—				—				—				—				—				—				—				—				—				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
68			—				—				—				—				—				—				—				—				—				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
69			—				—				—				—				—				—				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
70			—				—				—				—				—				—				—				—				MS				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
71			—				—				—				—				—				—				—				—				—				—				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
96			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
97			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
98			MS				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
99			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
100			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
101			—				—				—				—				—				—				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MD				—
102			—				—				—				—				MS				—				MS				MS				MS				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				MS
103			—				—				—				—				—				—				—				—				—				—				N/A				—				MD				—				—				—				—				—				—				—				—				—				—				—				—				—				—
108			—				—				—				—				—				MS				—				—				—				—				N/A				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—				—
113			MS				—				MS				MS				—				—				—				—				—				—				N/A				—				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—
114			MS				—				MS				MS				—				—				—				—				—				—				N/A				—				MS				MS				—				—				—				—				—				—				—				—				—				—				—				—				—
134			—				—				—				—				—				—				—				—				—				—				N/A				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—
135			—				—				—				—				—				—				—				—				—				—				N/A				—				D				—				—				—				—				—				—				—				—				—				—				—				—				—				—