Consumer Guide to Completing the Standard Financial Statement

April 2026 Mortgage Arrears A Consumer Guide to Completing the Standard Financial Statement (SFS)

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 2 Contents INTRODUCTION........................................................................................................... 3 What is the Standard Financial Statement? ........................................................ 3 Supports available when completing your SFS................................................... 3 Section 1: Documents needed to complete your SFS....................................... 5 Section 2: Guidance to completing your SFS....................................................... 7

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 3 INTRODUCTION The purpose of this guide is to assist you with the completion of the Standard Financial Statement (SFS), which your mortgage provider must use to obtain financial information from you under the Mortgage Arrears Resolution Process (MARP) framework set out in the Consumer Protection Code (the Code)1 . An SFS is also required to be used by debt management firms (debt management firm SFS) under the Code2 . For the purposes of the Code, and specifically Part 3, Chapter 9 (Arrears - Mortgage debt secured by a mortgage borrower’s primary residence), references to such mortgage arrears in this document will be referred to as Conduct Requirements – Mortgage Arrears. What is the Standard Financial Statement? The SFS helps you to set out your current financial situation. After you complete it, your mortgage provider will assess your information as part of the Mortgage Arrears Resolution Process (MARP). Your mortgage provider will then explore whether they can offer an appropriate and sustainable alternative repayment arrangement (ARA) on your mortgage. It is important to keep in mind that all of the information and documentation that you provide should be accurate and up to date in order to ensure a quick assessment and a better customer experience. You should also feel free to share any other information regarding your financial circumstances that you think may be necessary. Supports available when completing your SFS Your mortgage provider is required to assist you with completing your SFS. To do so, your mortgage provider should make any supports they have available to you, such as guidance documents and the possibility to make appointments with specially trained staff. 1 More details can be found in Part 3 Chapter 9 of the Central Bank (Supervision and Enforcement) Act 2013 (Section 48) (Consumer Protection) Regulations 2025 2 More details can be found in Part 3 Chapter 12 of the Central Bank (Supervision and Enforcement) Act 2013 (Section 48) (Consumer Protection) Regulations 2025

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 4 To help you to complete the SFS, you can also seek independent advice from the Money Advice and Budgeting Service (MABS) or alternative debt advisory services from, for example, a financial advisor. MABS is a free, confidential and independent service which will help you to complete the SFS. They will talk you through the SFS and give you advice about the supporting documents you may need to provide. Call the MABS helpline on 0818 07 2000 and/or visit www.mabs.ie. Abhaile is a service to help homeowners find a resolution to home mortgage arrears. Depending on your situation, Abhaile provides vouchers for you to get financial advice, legal advice or insolvency advice and help from experts. The vouchers are available through MABS. Mortgage to Rent (MTR) scheme is a government scheme to help homeowners who are at risk of losing their homes due to mortgage arrears. For more information visit here. The Central Bank is also committed to assisting you in the completion of your SFS. This guide is designed to provide you with comprehensive details about the documentation you need to gather to complete the SFS, as well as the information you must input in the form. Each section of this guide mirrors the sections of the SFS. A checklist of documents you may need to provide to your mortgage provider to support your completed SFS is also available in Section 1 of this guide. Other resources are available to you and may assist in the completion of your SFS, for example: ▪ Central Bank Guide to the CRMA: Conduct Requirements – Mortgage Arrears – A Consumer Guide here. ▪ Information About Mortgage Arrears and the CCPC Money Hub ▪ The Competition and Consumer Protection Commission: www.ccpc.ie ▪ Citizens Information: www.citizensinformationboard.ie ▪ Data Protection Commissioner: www.dataprotection.ie ▪ Dept. of Social Protection: www.welfare.ie ▪ Financial Services and Pensions Ombudsman (FSPO): www.fspo.ie ▪ Free Legal Advice Centres (FLAC): www.flac.ie ▪ Revenue: www.revenue.ie

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 5 Section 1: Documents needed to complete your SFS The list of documents below is provided for your information. Mortgage providers may request other documents to assess your individual financial circumstances. Please engage with your mortgage provider to receive a comprehensive list of the documents required in your situation. To help you to complete your SFS, you can request your credit report from the Central Credit Register. It will be particularly helpful for completing section B and section E of the SFS. Your credit report provides information regarding: ▪ Type(s) of loan(s) (e.g. mortgage, credit card, overdraft, hire purchase, Personal Contract Plan) you may have ▪ Name of the loan provider ▪ Amount of the loan ▪ Outstanding balance of the loan ▪ Number of overdue payments, if any ▪ Date of next payment ▪ Amount of next payment To request your credit report free of charge, consult the Central Credit Register website: https://www.centralcreditregister.ie/ Section Documents needed to complete this section (You only need to provide the documents relevant to your individual situation with your completed SFS) Section A My details ▪ No document required to complete this section Section B My mortgage Your mortgage provider should be in a position to provide you with most of these documents. ▪ Your annual mortgage statement ▪ A statement from your mortgage provider showing the total left to pay on your mortgage ▪ A statement of mortgage payments or confirmation from your mortgage provider of the amount of monthly mortgage payment ▪ Print out showing current estimated value of your property (see guidance under section B of the SFS Guide – see page10 - for further information) Section C My monthly income ▪ Employee: proof of income in the form of recent payslips ▪ Self-employed: audited or certified accounts, business account statements, personal tax return or tax balancing statement, Revenue Form 11

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 6 ▪ Unemployed: most recent social welfare receipt for each social welfare payment received ▪ Retired: proof of receipt and amount of monthly pensions ▪ Proof of receipt of maintenance payments ▪ Proof of other income (see also Section F and Section G) ▪ Proof of monthly financial contribution received from dependants and/or non-dependants living in the household (for example bank statements) Section D My monthly household expenditure ▪ Recent Bills (electricity, gas/oil, internet, phone, mobile) ▪ Documents proving the amount spent on childcare and/or elderly care. ▪ Proof of insurance (including motor, home, health, mortgage protection, payment protection, income protection, life assurance) and pension payments (pension contribution not deducted from salary at source) ▪ Proof of maintenance payments ▪ Proof of rent paid Section E My monthly debt payments ▪ Proof of any court payment due ▪ Statements related to any loans you have (credit unions, personal loans, credit cards, overdrafts, PCP/hire purchases) ▪ Statements should include the amount outstanding, the payments being made, the time left on each loan, the arrears balance, the reason for the loan Section F My other properties ▪ Print outs showing estimated value of any other properties you own ▪ Statement from your mortgage provider showing the full amount left to pay on each of these mortgages (if any) ▪ Statement of arrears on your mortgage accounts for other properties ▪ Proof of rental income ▪ Statement of mortgage payments or confirmation from your mortgage provider(s) of the amount of monthly mortgage payment for your other properties Section G My other assets ▪ Receipts and/or statements of purchase price for any assets you own ▪ Statement of current estimated value (see guidance under section B)

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 7 Section 2 – Guidance to completing your SFS Section Details required: Section A My details Details about your personal circumstances, your name, address, occupation and the number of people living in your household Section B My mortgage Details about your mortgage on your primary residence, that is, the residential property you occupy as your primary residence, or the only residential property in the State that you own. This section also helps you to better understand the key elements of your mortgage Section C My monthly income Details on all your monthly income Section D My monthly household expenditure Details of all your expenditure or outgoings, calculated on a monthly basis. Details of all expenses that may be incurred during the expected period of financial difficulty should be included in the SFS Section E My monthly debt payments Details about monthly amounts of all your other debt repayments (other than your mortgage repayment on your primary residence) Section F My other properties Details of other properties you own which are not your primary residence Section G My other assets Details of all other assets you own, either on your own or with someone else, for example savings, cars, and shares Section H Summary of your SFS This section will help you to review the figures you have inputted in sections B, C, D and E.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 8 Section A My Details This Section asks for details about your personal circumstances, your name, address, occupation and the number of people living in your household. Borrower 1 Borrower 2 A1 Name A2 Correspondence address A2 this address will be used for all correspondence relating to this SFS. A3 Property address (if different to correspondence Address) Please indicate preferred contact method A4 Home telephone A5 Mobile A6 E-mail A7 Marital status A8 Date of birth DD/MM/YYYY DD/MM/YYYY A9 Total number of all persons in household A9 Please provide the total number of persons living in the household including you, your partner, your children and any other dependants who may live with you such as adult/elderly dependants. A10 No. and age of dependants Dependant 1 Dependant 2 Dependant 3 Dependant 4 A10 A dependant is a person who financially relies on you. Please include your children and any other dependants who live in the household with you such as adult/elderly dependants. A11 Are any of these dependants in third level education? [Yes/No] If Yes, please provide the number of expected years remaining. A12 Are any of these dependants or persons living in the household without being a dependant financially contributing to the household on a monthly basis? [Yes/No] If Yes, please include the monthly contribution in field C8. A12 Please provide details of any persons in the household, other than the named borrowers, who are financially contributing to the household on a monthly basis, including the amount of that monthly contribution. A13 Do any of these dependants have medical or care needs that have an impact on your financial situation? [Yes/No] If Yes, please include the monthly cost of any related medical expenses in field D4. A14 Are you currently employed? [Yes/No] If you are self-employed, please provide details. A14 For self-employed please indicate if you are a sole trader, own a company (limited or unlimited), or are in partnership.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 9 A15 What is your current occupation? If you are unemployed or retired, please include your previous occupation. A15 If you are unemployed or retired, please advise this in the first instance but also include your previous occupation. A16 Are you in permanent employment? [Yes/No] A17 Name of current employer and your length of service A18 For what reason(s) are you having difficulty meeting your mortgage and/or other debt repayments? Please select all that apply. [..] Unemployment [..] Reduced Income [..] Illness [..] Divorce/Separation [..] Bereavement [..] School/College Fees [..] Household bills [..] Other (Please specify) [..] Unemployment [..] Reduced Income [..] Illness [..] Divorce/Separation [..] Bereavement [..] School/College Fees [..] Household bills [..] Other (Please specify) A19 How long do you expect these difficulties to continue? (If you are not in a position to answer this question, please contact your mortgage provider to seek support on how to answer this question) [..] 0-3 months [..] 3-6 months [..] 6-12 months [..] 12+ months [..] 0-3 months [..] 3-6 months [..] 6-12 months [..] 12+ months

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 10 B1 Mortgage provider B2 Mortgage Account Reference Number(s) B3 Account reference of any other mortgage account(s) on your primary residence(for example top￾up account) B4 Total outstanding mortgage balance (€) (do not include arrears) This total should include the balances of B2 and B3 (if applicable) B4 This is the total amount left to pay on each of your mortgage accounts. You can get this information from your mortgage provider. B5 Estimated current value of primary residence (€) B5 How much would your house be worth if you put it on the market today? This is an estimate only. To help you to estimate the value of your property, you can search the Residential Property Price Register www.propertypriceregister.ie and base your estimation on similar houses in your area, and/or do some research on websites such as www.myhome.ie or www.daft.ie or your local auctioneer. B6 Monthly mortgage repayments due (€) B6 This is the amount of your mortgage payment your mortgage provider expects to receive from you each month. Where you have previously renegotiated a reduced payment with your mortgage provider, insert the agreed reduced payment here. H4 The figure included in B6 will also have to be reported in field H4 of section H: summary of my financial situation. B7 Monthly mortgage repayments being paid (€) B7 What are you currently paying each month? If you are paying the expected amount, this figure will be the same as in row B6. If you are paying a different amount that the one reported in row B6, it is this different amount that you have to insert here. B8 Remaining term of mortgage B8 This is the duration of time (in months) you still have to pay your mortgage. This information can be provided by your mortgage provider. B9 Current Interest Rate (%) Is this rate fixed, or variable? Please select Variable for tracker rate. B9 What interest rate is being charged? This information can be provided by your mortgage provider. Please engage with  Fixed  Variable Section B: My mortgage This section relates to your mortgage on your primary residence, that is, the residential property you occupy as your primary residence, or the only residential property in the State that you own. This section also helps you to better understand the key elements of your mortgage.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 11 them to discuss whether you could be entitled to a lower interest rate. A lower interest rate may reduce your monthly mortgage repayment.  Part fixed and part variable B10 Arrears balance (€) (if applicable) B10 Please engage with your mortgage provider to obtain this figure. B11 Is your mortgage currently restructured? [Yes/No] B11 Please select Yes if you have previously agreed with your mortgage provider to change the terms and conditions of your mortgage due to financial difficulties - for example reduced monthly payments. B12 Do you have a Payment Protection Insurance policy? [Yes/No] B12 Payment protection insurance (PPI) is insurance that will pay out a sum of money to help you cover your monthly repayments on your mortgage/other loans, if you are unable to work. This may be as a result of illness, accident, death or unemployment. If you do not know whether you have a PPI policy related to your mortgage, please engage with your mortgage provider. You should also contact your PPI provider to verify whether you are eligible to make a claim under your payment protection policy.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 12 Section C: My monthly income This Section asks for details of all your monthly income, e.g., your wages, social welfare benefits, rent and any other type of income you might receive. If you face seasonal or irregular income, please engage with your mortgage provider for further assistance on completing this section. To help you calculate your monthly income where it’s not received on a monthly basis: • If you receive your income on a weekly basis, multiply the weekly figure by 52 and divide by 12 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑖𝑛𝑐𝑜𝑚𝑒 = 𝑤𝑒𝑒𝑘𝑙𝑦 𝑖𝑛𝑐𝑜𝑚𝑒 𝑥 52 12 • If you are paid every two weeks or fortnightly, multiply the figure by 26 and divide by 12 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑖𝑛𝑐𝑜𝑚𝑒 = 𝑓𝑜𝑟𝑡𝑛𝑖𝑔ℎ𝑙𝑦 𝑖𝑛𝑐𝑜𝑚𝑒 𝑥 26 12 • Do not include any irregular income, such as shift allowance, bonus or overtime. Borrower 1 Borrower 2 TOTAL € C1 Gross monthly salary C1 This is the amount of your salary before tax and any other deductions at source; if you are self-employed, please refer to Revenue Form 11 or any other documents referred to in the checklist. This information is on your payslip if you are employed. C2 Net monthly salary C2 This is the amount of your salary after tax and any other deductions at source; if you are self-employed, please refer to Revenue Form 11 or any other documents referred to in the checklist. This information is on your payslip if you are employed. C3 Monthly social welfare benefits Please list under rows C3 a, b and c. C3 and C3 a, b and c Please indicate the name of each social welfare benefit for example Disability Allowance or C3 (a) Benefit One-Parent Family Payment. (please specify) C3 (b) Benefit (please specify) C3 (c) Benefit (please specify) C4 Child Benefit C5 Mortgage Interest Supplement C5 If you were previously eligible for and receiving this payment under the Mortgage Interest Supplement scheme, you should now receive it as part of the Supplementary Welfare Scheme. C6 Working Family Payment C7 Maintenance received C7 Include any regular maintenance received; please provide evidence of the payments e.g. bank statement with the payment being made into your account.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 13 C8 Other (please specify) C8 For example pension, room rent (for primary residence), grants, financial contribution from dependants. Please do not repeat any monthly income already covered under previous headings above. C9 Monthly rental income (from other properties) (report figure from F5) C9 You calculate these figures in Section F: My other properties) first and then copy it across to this section. C10 Monthly income from non￾property assets (report figure from G7) C10 You calculate these figures in Section G: My other assets first and then copy them across to this section. C11 Total monthly income (sum of C2 to C10) H1 The figure you insert here in C11: Total monthly income will also have to be reported under field H1 of section H: Summary of my financial situation

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 14 Expense Examples of items to include in average monthly cost figure D1 Food Groceries, takeaways and eating out (restaurants, cafés, canteens) D2 Clothing Clothes and footwear D3 Personal care Personal hygiene, baby/infant costs and grooming items D4 Health Medicines and medical visits and appointments D5 Household goods Furniture, appliances, cleaning products D6 Household services Bin charges, household repairs and maintenance, local property tax, management fees, TV licence, TV channels and streaming services, bank charges or fees. D7 Communications Phone (mobile and landline) and internet D8 Education Uniforms, books, school/college/course fees and contributions, extracurricular activities and costs linked to 3rd level accommodation. Section D: My Monthly household expenditure This Section asks for details of all of your outgoings, calculated on a monthly basis. To assist you in the completion of section D, you can consult the Reasonable Living Expenses Guidance published by the Insolvency Service of Ireland available here. It is important that the figures you include below are based on your household’s individual circumstances. When calculating the average monthly cost for each of the expenses, you should seek to include the examples of items listed below in your figure for ‘average monthly cost’. You only need to include costs that are relevant to your household. Please keep in mind that some of your current expenditures may be reduced by, for example, switching insurance providers. Don’t hesitate to shop around. For further information on switching, please consult www.ccpc.ie. To get the monthly figure you should: • Weekly: multiply the weekly figure by 52 and divide by 12 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 = 𝑤𝑒𝑒𝑘𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 𝑥 52 12 • Every 2 Weeks or fortnightly : multiply the figure by 26 and divide by 12 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 = 𝑏𝑖− 𝑤𝑒𝑒𝑘𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 𝑥 26 12 • Every 2 Months: multiply the figure by 6 and divide by 12 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 = 𝑏𝑖−𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 𝑥 6 12 • Quarterly: divide the figure by 3 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 = 𝑄𝑢𝑎𝑟𝑡𝑒𝑟𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 3 • Every Year: divide the figure by 12 to get your monthly total: 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 = 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑓𝑖𝑔𝑢𝑟𝑒 12 Seasonal Bills Some bills will vary depending on the time of year (e.g. your heating / fuel bill). You should take an average figure for these bills over 6 months: add 3 Summer bills (e.g. June, July and August) to 3 Winter bills (for example December, January and February) and divide this figure by 6. Alternatively, if you have been with your supplier for more than a year, you could call them to get details of your average monthly use.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 15 D9 Transport Petrol, motor tax, NCT, vehicle repairs and maintenance, parking and tolls, public transport costs (including school transport), taxis, rental costs. D10 Household Energy Electricity and home heating D11 Insurance and Pension Any type of insurance, including motor, home, health, mortgage protection, payment protection, income protection, life assurance. Pension contribution, where not deducted from salary at source. D12 Savings D13 Social inclusion and participation Social events, sports and hobbies, special occasions such as Christmas or any religious holidays and birthdays, and other events or activities. D14 Childcare D15 Rent For example, in the case of separated borrowers, where one borrower is not living in the household and is paying rent for other accommodation. D16 Other Any other expenses not already captured. May include maintenance paid to spouse/child, costs associated with another property, elderly care, nursing home fees, carer fees, legal costs, children’s/ teenagers’ pocket money. D17 Total Monthly Expenditure This is the sum of D1 to D16. The figure you insert here will also have to be reported under field H2 of section H: Summary of my financial situation. If there is any additional information not captured above that may impact your monthly expenditure, please include here [you may also use this text box to explain a high level of costs for certain items above]

A Consumer Guide to Completing a Standard Financial Statement Central Bank of Ireland Page 16 Debt type Monthly repayments Remaining term Duration of time (in months) you still have to pay your loan. This information can be provided by your loan provider. Total outstanding balance € This is the total amount left to pay on your loan. You can get this information from your loan provider (do not include arrears). Arrears balance € Please engage with your loan provider to get the exact amount of arrears owed on any other loans you have. Provider Name of your loan provider Purpose of loan Please explain the reasons for each loan you have e.g. family holiday. Is this debt secured? [Yes/No] Select yes if you have provided security for any loans you have e.g. a property, a vehicle or where there is a guarantee attached to the debt. Is this debt currently restructured? [Yes/No] Select yes if you previously agreed with your loan provider to change the terms and conditions of your debt due to financial difficulties, for example, changing the monthly repayment. Due € This is the amount your loan provider expects to receive from you each month. Where you have previously negotiated a reduced payment with your loan provider, insert the agreed reduced payment here. Being paid € What are you currently paying each month? If you are paying the expected amount, this figure will be the same as in the Due column. If you are paying a different amount that the one reported in the Due column, it is this different amount you are paying that you have to insert here. Section E: My monthly debt payments This section asks for monthly amounts of all your debt repayments (other than your mortgage repayment on your primary residence). If you do not make your repayments monthly, please refer to section D for how to calculate the amount you pay each month. In the case where you currently have other debts such as personal loans, credit cards, overdraft or PCP/hire purchases for your car, you may wish to contact your loan provider(s) to discuss your options, in order to prioritise your mortgage payments.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 17 E1 Court mandated debt (Please specify) E1 for example, fines, instalment orders, judgements. E2 Credit union loan E3 Personal bank loan E4 Moneylending loan E4 (also referred to as high cost credit loan) typically small loans at a high rate of interest over a short period of time. E5 Loans from family/friends E6 Hire purchase/ PCP agreement E6 type of credit, often associated with car financing. Under a hire purchase (HP) agreement, you hire the car, pay an agreed amount usually in monthly repayments, and only become the legal owner of the car at the end of the agreement. The legal owner of the car is the finance company that gave you the money to buy the car and you cannot sell the car without the finance company’s permission. E7 Credit card E7 including credit cards linked to shops E8 Mortgage repayments on other properties (see F5) E9 Revenue Debt E9 for example any arrangements you may have in place with the Revenue Commissioners to pay taxes you were not in a position to pay fully at the time. E10 Other debt (please specify) E10 for example, additional loans or credit cards, overdrafts, payment of arrears on utilities, Buy Now Pay Later or shop credit – use E11 and E12 to include details of each individual debt.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 18 E11 Other debt (please specify – see E10) E12 Other debt (please specify – see E10) E13 Total (sum of E1 to E12) H5 The figure calculated here will also have to be included in field H5 of section H: summary of my financial situation.

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 19 Section F: My other properties In this Section you are asked to give details of any properties other than your primary residence that you own, whether on your own or with someone else and whether in Ireland or abroad. When completing this section, please ensure the following: ▪ The figures for monthly rental income and monthly expenditure should also be included in Sections C (My Monthly Income) and D (My Monthly Expenditure) ▪ The figures for monthly mortgage repayments due and being paid should also be included in Section E (My Monthly Debt Payments) Property (include details below) Property type For example, rental property Ownership type For example, sole or joint ownership. Where you do not fully own the property, please state the % of the property that you do own Estimated current value € See Guidance provided under Section B on how to determine the estimated value of your property Loan balance € This is the full amount outstanding on the loan. Your mortgage provider should provide you with this information Arrears balance € See Guidance provided under sections B and E Monthly rental income € Your mortgage provider may ask you to provide proof of this income such as copies of rent receipts Monthly expenditure For example, upkeep, maintenance, property tax. You may also be required to verify this. You should keep receipts of any amounts spent on these properties. Remember to make provision for any tax payments due e.g. income tax on rent, non￾Is this debt currently re￾structured? [Yes/No] Select yes if you previously agreed with your mortgage provider to change the terms and conditions of your debt due to financial difficulties, for Monthly mortgage repayments Mortgage provider Is this property currently for sale? [Yes/No] Due € See Guidance provided under sections B and E above Being Paid € See Guidance provided under sections B and E above

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 20 My other properties (other than primary residence) Property Address Date of purchase 1 2 3 4 residential property tax. See www.revenue.ie for more information example, changing the monthly repayment F1 1 F2 2 F3 3 F4 4 F5 Total C9 E16

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 21 Please list all other liabilities, for example any guarantees given with respect to company borrowing or borrowing by a family member. Section G: My other assets This Section asks for details of all other assets you own, either on your own or with someone else, for example savings, cars, and shares. Asset Type Original cost/ value € Estimated current value € Net monthly income Please give any relevant details G1 Savings/deposits/current account Please give your mortgage provider any relevant details relating to your assets in the context of your financial situation - for example if the asset is used as a security for a loan. G2 Shares G2 For example, credit union shares, bank shares, employee share schemes G3 Redundancy payment(s) G4 Long-term investment(s) (for example, a pension fund) G5 Other investment(s) G6 Other assets (for example, vehicles, stock, machinery) G6 You should indicate to your mortgage provider whether you need your car for professional reasons/work. G7 Total (sum of G1 to G6) C10

A Consumer Guide to Completing the Standard Financial Statement Central Bank of Ireland Page 22 Section H: Summary of financial situation (to be completed by the borrower) This section will help you to review the figures you have inputted in sections B, C, D and E above. To complete section H, you need to refer to the figures you provided under the relevant rows as mentioned in the table: C11, D17, B6 and E13. This section is helping you to ensure that the previous figures are correct, for example, if your total monthly expenditure D17 is higher than your monthly income C11, you should verify the figures you have included. H1 Total Monthly Income (C11) H2 Total Monthly Expenditure (D17) − H3 Sub-Total (H1 minus H2) = H4 Monthly Mortgage Repayments Due (B6) − H5 Other Monthly Debt Repayments Due (E13) − H6 Total Surplus/Deficit (Take away H4 and H5 from H3) =

A Consumer Guide to Completing a Standard Financial Statement Central Bank of Ireland Page 23 T: +353 (0)1 224 6000 E: xxx@centralbank.ie www.centralbank.ie

T: +353 (0)1 224 6000 E: code@centralbank.ie www.centralbank.ie