S.I. No. 81/2025 - Central Bank (Supervision and Enforcement) Act 2013 (Section 48) (Consumer Protection) Regulations 2025

Section	This section asks for?	Tick when completed
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 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 on 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 inputted in sections B, C, D and E.	[ ]
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Section A: My details	Section A: My details	Section A: My details
A1	Name	Name
A2	[Correspondence address*]	[Correspondence address*]
A3	Property address (if different to correspondence Address)	Property address (if different to correspondence Address)
		Please indicate preferred contact method
A4	Home telephone
A5	Mobile
A6	E–mail
A7	Marital status	Marital status
A8	Date of birth	Date of birth
A9	Total number of all persons in household	Total number of all persons in household
A10	No. and age of [dependants*]	Dependant 1 Dependant 2 Dependant 3 Dependant 4
A11	Are any of these dependants in third level education? [Yes/No] If Yes, please provide the number of expected years remaining.	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.	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.
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.	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.	Are you currently employed? [Yes/No] If you are self–employed, please provide details.
A15	What is your current occupation? If you are unemployed or retired, please include your previous occupation.	What is your current occupation? If you are unemployed or retired, please include your previous occupation.
A16	Are you in permanent employment? [Yes/No]	Are you in permanent employment? [Yes/No]
A17	Name of current employer and your length of service	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.	For what reason(s) are you having, difficulty meeting your mortgage and/or other debt repayments? Please select all that apply.
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)	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)
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Section B: My mortgage This section relates to the mortgage on your primary residence, that is, the residential property you occupy as your primary residence, or the only residential property in the State you own.	Section B: My mortgage This section relates to the mortgage on your primary residence, that is, the residential property you occupy as your primary residence, or the only residential property in the State you own.	Section B: My mortgage This section relates to the mortgage on your primary residence, that is, the residential property you occupy as your primary residence, or the only residential property in the State you own.
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)
B5	Estimated current value of primary residence (€)
B6	Monthly mortgage repayments due (€)
B7	Monthly mortgage repayments being paid (€)
B8	Remaining term of mortgage
B9	Current Interest Rate (%) Is this rate fixed, or variable? Please select Variable for tracker rate.
B10	Arrears balance (€) (if applicable)
B11	Is your mortgage currently [restructured*]? [Yes/No]
B12	Do you have a Payment Protection Insurance policy? [Yes/No]
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Section C: My monthly income If you face seasonal or irregular income, please engage with your mortgage provider for further assistance on completing this section. Please consult the SFS consumer Guide on how to calculate monthly income.	Section C: My monthly income If you face seasonal or irregular income, please engage with your mortgage provider for further assistance on completing this section. Please consult the SFS consumer Guide on how to calculate monthly income.	Section C: My monthly income If you face seasonal or irregular income, please engage with your mortgage provider for further assistance on completing this section. Please consult the SFS consumer Guide on how to calculate monthly income.
		Borrower 1
C1	[Gross monthly salary*] (for self–employed please refer to Revenue Form 11)
C2	[Net monthly salary*] (for self–employed please refer to Revenue Form 11)
C3	Monthly social welfare benefits Please list under rows C3 a, b and c.
C3 (a)	Benefit (please specify)
C3 (b)	Benefit (please specify)
C3 (c)	Benefit (please specify)
C4	Child Benefit
C5	[Mortgage Interest Supplement*]
C6	Working Family Payment
C7	Maintenance received
C8	[Other (please specify)*]
C9	Monthly rental income (from other properties) (report figure from F5)
C10	Monthly income from non–property assets (report figure from G7)
C11	Total monthly income (sum of C2 to C10)
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Section D: My monthly household expenditure – Guidance The figures you include in section D 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’. To calculate your monthly average costs consult the SFS Guide [here]. You only need to include costs that are relevant to your household.	Section D: My monthly household expenditure – Guidance The figures you include in section D 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’. To calculate your monthly average costs consult the SFS Guide [here]. You only need to include costs that are relevant to your household.	Section D: My monthly household expenditure – Guidance The figures you include in section D 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’. To calculate your monthly average costs consult the SFS Guide [here]. You only need to include costs that are relevant to your household.
	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.
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.
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Section D: My monthly household expenditure	Section D: My monthly household expenditure	Section D: My monthly household expenditure
Please read the guidance above before you fill in this section.	Please read the guidance above before you fill in this section.	Please read the guidance above before you fill in this section.
		Average Monthly Cost €
D1	Food
D2	Clothing
D3	Personal care
D4	Health
D5	Household goods
D6	Household services
D7	Communications
D8	Education
D9	Transport
D10	Household energy
D11	Insurance and pension
D12	Savings
D13	Social inclusion and participation
D14	Childcare
D15	Rent
D16	Other (please specify)
D17	Total Monthly Expenditure (sum of D1 to D16)

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]

Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments
	Debt type	Monthly repayments	Monthly repayments	Monthly repayments	Remaining term	Total outstanding balance€	Arrears balance€	Provider
	Debt type	Due €	Due €	Being paid €	Remaining term	Total outstanding balance€	Arrears balance€	Provider
E1	[Court mandated debt*] (Please specify)
E2	Credit union loan
E3	Personal bank loan
E4	[High cost credit loan / moneylending loan*]
E5	Loans from family/friends
E6	[Hire purchase/PCP agreement*]
E7	[Credit card*]
E8	Mortgage repayments on other properties (see F5)
E9	[Revenue Debt*]
E10	[Other debt (please specify)*]
E11	[Other debt (please specify)*]
E12	[Other debt (please specify)*]
E13	Total (sum of E1 to E12)		H5
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Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments	Section E: My monthly debt payments
	Debt type	Purpose of loan/debt	Is this debt [secured*] [Yes/No]	Is this debt currently [restructured*]? [Yes/No]
E1	[Court mandated debt*] (Please specify)
E2	Credit union loan
E3	Personal bank loan
E4	[High cost credit loan / moneylending loan*]
E5	Loans from family/friends
E6	[Hire purchase/PCP agreement*]
E7	[Credit card*]
E8	Mortgage repayments on other properties (see F5)
E9	[Revenue Debt*]
E10	[Other debt (please specify)*]
E11	[Other debt (please specify)*]
E12	[Other debt (please specify)*]
E13	Total (sum of E1 to E12)
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Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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*]	[Ownership type*]	Estimated current value €	Loan balance €	Arrears balance €	Monthly rental income €	Monthly rental income €
F1	1
F2	2
F3	3
F4	4
F5	Total							C9
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Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)	Section F: My other properties (other than primary residence) This section relates to properties you own or partially own which are not your primary residence. 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)
	Is this debt currently [restructured*]? [Yes/No]	Monthly mortgage repayments	Monthly mortgage repayments	Monthly mortgage repayments	Mortgage provider	Is this property currently for sale? [Yes/No]
	Is this debt currently [restructured*]? [Yes/No]	Due €	Being paid€	Being paid€
F1
F2
F3
F4
F5				E16
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My other properties (other than primary residence)	My other properties (other than primary residence)	My other properties (other than primary residence)
Property	Address	Date of purchase
1
2
3
4
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		Section G: My other assets	Section G: My other assets	Section G: My other assets	Section G: My other assets	Section G: My other assets
	Asset Type	Original cost/ value €	Estimated current value €	Net monthly income	Net monthly income	Please give any relevant details
G1	Savings/deposits/current account
G2	[Shares*]
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)
G7	Total (sum of G1 to G6)				C10

Please list all other liabilities, for example any guarantees given with respect to company borrowing or borrowing by a family member.

Section H: Summary of financial situation (to be completed by the borrower)	Section H: Summary of financial situation (to be completed by the borrower)	Section H: Summary of financial situation (to be completed by the borrower)
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)	=

Signature Page

[All regulated entities must ensure that the signature page of the Standard Financial Statement (SFS) is compliant with applicable Irish and/or EU law.

• • Data protection law and requirements:

All regulated entities must include information for the borrower on the regulated entity’s obligations under applicable data protection law, for example, relating to the collection, processing and holding of the borrower’s information.

• • Consent requirements:

A regulated entity cannot deem a Standard Financial Statement to be incomplete where any optional consents have not been signed by the borrower.

It is the responsibility of a regulated entity to ensure that the signature page of the Standard Financial Statement includes any wording or requests for consent necessary to comply with applicable Irish and/or EU law.

• • Borrower’s declaration:

All regulated entities must request a declaration from the borrower confirming the accuracy of the information provided in the Standard Financial Statement.]

Appendix 1 – Glossary

Please find below useful guidance (terms explained and examples) to help you to complete your SFS.

Section A My details	Section A My details	Section A My details
A2	Correspondence address	This address will be used for all correspondence relating to this SFS.
A10	Dependant	A person who financially relies on you.
Section B My mortgage	Section B My mortgage	Section B My mortgage
B11	Restructured	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.
Section C My monthly income	Section C My monthly income	Section C My monthly income
C1	Gross monthly salary	Before tax and any other deductions at source.
C2	Net monthly salary	If you have a deduction from your salary at source for example for health insurance, pension, credit union or Revenue payments do not include them again.
C5	Mortgage Interest Supplement	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.
C8	Other	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.
Section E My monthly debt payments	Section E My monthly debt payments	Section E My monthly debt payments
	Secured	Select yes if a security for example a property, a vehicle or a guarantee is attached to the debt.
	Restructured	Select yes if you have previously agreed with your loan provider to change the terms and conditions of your loan due to financial difficulties for example reduced monthly payments.
E1	Court mandated debt	For example, fines, instalment orders, judgements.
E4	High cost credit loan / moneylending loan	Typically small loans at a high rate of interest over a short period of time.
E6	Hire purchase/PCP agreement	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 cards	Including credit cards linked to shops.
E9	Revenue Debt	For example all arrangements you may have in place with the Revenue to pay taxes you were not in a position to pay fully.
E10 E11 E12	Other Debt	For example additional loans or credit cards, overdrafts, payment of arrears on utilities, Buy Now Pay Later or shop credit.
Section F My other properties (other than primary residence)	Section F My other properties (other than primary residence)	Section F My other properties (other than primary residence)
	Ownership Type	For example, sole or joint ownership. Where you do not 100% own a property, please state the % of the property that you do own.
	Monthly Expenditure	For example, upkeep, maintenance, property tax.
	Restructured	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.
Section G My other assets	Section G My other assets	Section G My other assets
G2	Shares	For example, credit union shares, bank shares, employee share schemes.

Appendix 2

Please see below list of all documents needed to support your SFS.

Please note we may request additional documentation if needed to assess your financial circumstances

Section	Documentation needed to complete this section (You only need to provide the documents relevant to your individual situation with your completed SFS)	Tick when completed
Section A My details	No document required to complete this section	[ ]
Section B My mortgage	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 Your mortgage provider should be in a position to give you with all the above information, so please engage with your mortgage provider. Print out showing current estimated value of your property	[ ]
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 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, telephone landline, 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 Statement 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 your properties Statement from your mortgage provider showing the full amount left to pay on each mortgage Statement of arrears on your mortgage accounts Proof of rental income Statement of mortgage payments or confirmation from your mortgage provider(s) of the amount of monthly mortgage payment	[ ]
Section G My other assets	Receipts and/or statements of purchase price for any asset Statement of current estimated value	[ ]

SCHEDULE 5 Standard financial statement (debt management)

Regulation 286 – definition of “standard financial statement”

[Note to regulated entities: Provided that the standard financial statement (SFS) meets the prescribed format, a regulated entity may improve the design and presentation of the SFS for the purpose of making the SFS more user–friendly for consumers.]

Information to help you with completing the Standard Financial Statement (SFS)

Please read carefully

To complete the SFS, please use the Guide to completing a Standard Financial Statement published by the Central Bank and available on its website [Insert “here” with relevant hyperlink].

For information, all the terms in blue are explained in Appendix 1 available at the end of this document. Please refer to this Appendix as you complete the SFS.

Appendix 2 provides a checklist of all documents which may be required to complete your SFS. Please note we may request additional documents from you if necessary to the assessment of your SFS.

[Note to regulated entities: In the following pages, use the document prescribed in Schedule 4 to these Regulations, excluding the information in that document entitled “Information to help you with completing the Standard Financial Statement (SFS)”, and use blue font for terms in square brackets marked with an asterisk.]

SCHEDULE 6 Information to be provided to consumer in respect of debt management services

Regulation 288

INFORMATION TO BE PROVIDED TO CONSUMER

The following information, which is to be communicated to a consumer before entering into a contract for the provision of debt management services, shall be provided in a clear and accurate manner and on paper or on another durable medium. The title shall appear prominently at the top of the first page of the document followed by the explanatory statements.

WHAT YOU SHOULD KNOW ABOUT DEBT MANAGEMENT SERVICES

This document provides you with key information about debt management services. It is not marketing material. The information is required to help you understand the nature of this service and the risks of using the service. You are advised to read it so that you can take an informed decision about whether debt management services are suitable for your personal circumstances. You can engage with your creditors directly at any point in the process.

WE WILL CHARGE YOU FOR OUR SERVICES BUT THERE ARE SOURCES OF FREE DEBT ADVICE AND SERVICES

The Money Advice and Budgeting Service (MABS) offers free advice for people in debt, or in danger of getting into debt, in Ireland.

MABS can be contacted at its [insert “Helpline” or succeeding name of MABS Helpline] [insert appropriate telephone number] which operates [insert Monday to Friday or applicable range of days] [insert times that MABS are available] or by email at: [insert helpline@MABS.ie or succeeding email address].

For details of your nearest office, visit the Contact MABS area of its website at: www.mabs.ie

OUR SERVICE COMMITMENT TO YOU

[Insert if relevant: WE CANNOT MAKE PAYMENTS TO YOUR CREDITORS ON YOUR BEHALF

We are not authorised to hold your funds or make payments on your behalf. If an arrangement is agreed with your creditor(s), it will be your responsibility to make the revised payments to the creditors].

YOU WILL KNOW THE TOTAL COST TO YOU OF ANY FEES AND CHARGES ASSOCIATED WITH THE SERVICE

Our fee and charges will be applied as follows:

[Insert details of the basis on which fees and charges will be calculated and on the precise services that will be provided for each of those fees and charges]

[Insert if relevant: YOUR ADVISOR WILL GO THROUGH A FULL FINANCIAL ASSESSMENT PROCESS WITH YOU WHICH WILL COVER ALL THE OPTIONS FOR DEALING WITH YOUR DEBT]

Your advisor will use a standard financial statement to obtain financial information from you.

You must ensure that all information about your personal and financial circumstances which you supply as part of the financial assessment is accurate.

[Insert if relevant: Your advisor will consider the debt management options available to you.

YOU WILL RECEIVE A STATEMENT OF ADVICE

This statement of advice will provide you with details of a proposed course of action for you and explain why this proposed course of action is suitable and affordable for you.

How the proposed options work as well as any actual or potential consequences of the proposed course of action will be explained to you in the statement of advice.]

[Insert if relevant: AS YOU ARE AVAILING OF DEBT MANAGEMENT SERVICES ONLY IN RESPECT OF NEGOTIATION BETWEEN US AND YOUR CREDITORS, WE WILL NOT CONSIDER ALL THE OPTIONS FOR DEALING WITH YOUR DEBT AND YOU WILL NOT RECEIVE A STATEMENT OF ADVICE.]

OTHER INFORMATION YOU SHOULD BE AWARE OF

• • You may be responsible for undertaking the actions proposed and you may engage a third party to assist you.

• • Your creditors are not obliged to accept reduced repayments or freeze interest or charges.

• • Your creditors’ collection activities may continue even though you have engaged a debt management firm.

• • If you cancel payments to your creditors, you will be in breach of your agreement with them and your account(s) will go into arrears or further into arrears.

• • If you reduce your payments it may mean it takes longer to pay off your creditors and you may pay more than if you paid over a shorter term.

• • If you undertake a proposed course of action it may affect your credit rating, which may limit your ability to access credit in the future.

• • If you are a property owner, as part of any arrangement, you may be required to sell or re–mortgage your property to pay off some or all of your debts. Your ability to do so may be restricted and a mortgage may only be offered at a higher interest rate.

• • If you are a property owner, failure to make the negotiated payments to creditors could result in you losing your home.

IF YOU WANT TO STOP USING OUR SERVICES AT ANY STAGE YOU MAY DO SO

If you wish to stop using our services, you can notify the firm that this is the case.

If you stop using our services, any outstanding charges will be payable as follows:

[Insert a description of how any outstanding charges for services provided will be dealt with if the consumer ceases using the service]

IF YOU ARE NOT HAPPY WITH SERVICE YOU RECEIVE FROM US, YOU HAVE THE RIGHT TO COMPLAIN

If you are not happy with the services we provide to you, you have the right to make a complaint to us. This will be handled in accordance with our complaints handling process.

If your complaint is not resolved to your satisfaction, you have the right to refer your complaint to:

Financial Services and Pensions Ombudsman,

[Insert Financial Services and Pensions Ombudsman’s address].

Telephone: [Insert telephone number(s) of the Financial Services and Pensions Ombudsman]

SCHEDULE 7 Key Features Document for tracker bonds

Regulation 376(1)

KEY FEATURES DOCUMENT FOR TRACKER BONDS

HOW DOES THE [INSERT NAME] TRACKER BOND WORK?

This section shall include the following information:

• • the name and address of the product producer(s);

• • a brief description of the benefits promised by the tracker bond to the consumer, including the promised payment which applies. The compound annual rate equivalent of the promised payment, related to the total investment amount, must be shown;

• • if there is a risk that the consumer may lose some or all of the money invested, a statement of this risk;

• • if there is a risk that the consumer will not achieve the estimated or anticipated return on his or her investment, a statement of this risk;

• • if averaging and/or any lock–in provisions can impact negatively on the promised benefits, as compared with an identical investment without such benefits, the way in which such an averaging or lock–in provision can lead to reduced return on his or her investment, which shall be disclosed prominently;

• • whether or not the tracker bond will benefit from dividends payable on the underlying shares. If the tracker bond will benefit from such dividends, a clear statement of the extent to which the tracker bond will benefit. If the tracker bond will not benefit from such dividends, a clear statement that the tracker bond is suitable only as a capital growth investment;

• • if the relevant credit institution or insurance undertaking benefits from any dividend or interest income arising from the investment used to secure the cash bonus promised to the consumer, a statement of this fact;

• • if there is any currency risk, interest rate risk and/or price volatility risk to the consumer, in relation to the benefits promised, a statement of this risk;

• • the period to the date of the promised payment;

• • if the tracker bond is guaranteed, the level, nature, extent and limitations of the guarantee and the name of the guarantor;

• • if the tracker bond involves leveraging, a statement of the effects.

WHERE DOES MY INVESTMENT GO?

This section shall show clearly the split of the investment amount (or a typical investment amount for this type of product if the disclosure is being made on a provisional or generic basis) into three components:

1 the open market value, at the date of investment, of the payment promised to the consumer;

2 the open market value, at the date of investment, of the cash bonus promised to the consumer; and

3 charges representing the balance.

The implied compound annual rate of the amount promised to the consumer, relative to the total investment amount, should also be stated prominently.

The disclosure shall take the following format:

Your proposed investment of €xx,xxx will be used, at the date of investment, as follows: €xx,xxx, or xx%, will be used to secure the promised payment of €xx,xxx payable after yy years and mm months. This is equivalent to a promised return on this part of your investment of xx% pa, before tax is deducted. €xx,xxx, or xx%, will be used to secure the cash bonus which may be payable after yy years and mm months. €xx,xxx, or xx%, will be taken in charges. If applicable, intermediary remuneration must be disclosed in this section. €xx, xxx Total If the cash bonus is zero, the promised payment will represent a return of x.x% pa, on your total investment over the period to the date of the promised payment, before any tax is deducted. Where relevant, insert an explanation that the consumer’s return on his or her investment will be capped/limited. This explanation should clearly set out that the excess of any earnings over the cap/limit will be retained by the product producer and / or a third party.

The open market value referred to above is the open market cost of the benefit promised to the consumer at the date of investment, net of the value of any commission or other reward or benefit payable to the credit institution or insurance undertaking and/or a connected party to that credit institution or insurance undertaking.

DO I HAVE ACCESS TO MY INVESTMENT?

In this section, the consumer shall be informed of the limited nature of the promised payment, e.g. that it is payable on one specified date only. This section shall also include the following information:

• • whether or not the consumer can get access to part or all of their investment, before the date of the promised payment;

• • if access is provided before this date, whether the encashment will be on promised terms or not;

• • whether or not the consumer is likely to suffer a penalty or financial loss if access is provided to part or all of their investment, before the date of the promised payment.

WHAT HAPPENS IF I DIE BEFORE THE TRACKER BOND MATURES?

This section shall include the following information:

• • the circumstances, if any, in which the tracker bond may or must be encashed on death and the procedure for encashing it on death, if this is allowed;

• • the benefit payable on encashment of the tracker bond on death, when this benefit is payable, how this benefit is calculated, and whether there is any promised level of benefit payable on death.

WHAT ABOUT TAX?

This section shall include the following information:

• • the tax that may be deductible by the regulated entity from benefits payable;

• • the circumstances, if any, in which the tax referred to above, may not be deductible from the benefits payable;

• • a general statement that a consumer should satisfy themselves in relation to revenue reporting requirements and the implications of non–disclosure where required.

SCHEDULE 8 Information to be provided to consumer in respect of Personal Retirement Savings Account

Regulation 378(1)

PRSA (PERSONAL RETIREMENT SAVINGS ACCOUNT)

WHAT IS A PRSA?

A PRSA is a way of helping people provide for their retirement by saving now. It is a long–term investment product sold by financial institutions and intermediaries. It allows you to create a pension fund for yourself when you retire; you can vary the amount you pay into it over time and, if you change employment, you can continue to use the same PRSA. You can switch from one PRSA to another at any time free of charge.

Types of PRSA:

There are two types of PRSA:

• • Standard PRSA – where the charges you have to pay are capped i.e. there is a maximum level of charges allowed and where there are certain investment restrictions on how your money is invested.

• • Non–Standard PRSA – where there is no maximum level of charges and there are fewer investment restrictions.

DO YOU NEED A PRSA?

To see if you need a PRSA you should ask yourself some questions:

• • Can you join an existing pension scheme in your job? You should find out if there is a good scheme available to you through your job. If not, you will need to consider making provision for your retirement and should consider a PRSA. If you already have good pension arrangements you may not need to make any additional provisions or you may be able to top–up your benefits through making Additional Voluntary Contributions (AVCs).

• • What if you are in a Defined Benefit Scheme? If you have a defined benefit pension scheme – a pension related to your salary, for example, two thirds of final salary on retirement – you may not need to make any further pension provisions or you may already have a facility to make additional voluntary contributions (AVCs). Transferring from a defined benefit scheme into a PRSA involves a risk and should only be done after very careful assessment of your financial position and the advantages/disadvantages for you – you will be foregoing a defined salary related pension in retirement for an uncertain income.

• • What if you are in a Defined Contribution Scheme? If you are in a defined contribution scheme you are already carrying the investment risk – your pension will depend on the contributions you make together with the investment performance of your fund less the charges involved. But your employer may be making a contribution to the Scheme – would this contribution continue if you transferred into a PRSA?

• • Should you start a PRSA if you already have a Personal Pension Plan? You will need to take professional advice based on your personal circumstances.

WHAT TYPE OF PRSA IS BEST FOR YOU?

A Standard PRSA is likely to meet the requirements of most people. You cannot be charged more than the maximum level of charges allowed (5% of contributions paid and 1% per year of the PRSA assets).

The level of charges is very important. Charges reduce the fund you can build up. The size of your fund on retirement will depend on your contributions and the Investment performance less the charges deducted. Investment performance cannot be predicted, but higher charges are just like a weight handicap in a horse race – creating a need to produce a better investment performance just to remain level with products carrying lower charges.

Charges on non–Standard PRSAs are not capped and, in most cases, may be higher than on Standard PRSAs.

A second difference between Standard and non–Standard PRSAs is in the way in which your money is invested. A Standard PRSA invests only in pooled funds, where the risk is spread across a large number and type of investments. A non–Standard PRSA can offer you a wider investment choice. If a non–Standard PRSA is offered to you on the basis of the investment choice it gives you, you need to be sure that you understand the investment choices, and that you understand why you need them. This is your pension, your income in your retirement years. If you do not understand how your pension will be invested then perhaps you should consider again if this particular product is the one for you.

You should keep the level of your contributions and the investment performance of your PRSA under regular review, so you can see if your PRSA will provide you with the pension you need.

BUYER BEWARE – WHAT TO LOOK OUT FOR

Where a non–Standard PRSA is being offered or recommended to you, make sure you understand the differences between this product and a Standard PRSA, in particular the charges and investment choices of each product.

Beware of suggestions of better returns on non–Standard PRSAs. Predicting investment performance is notoriously difficult.

Beware if it is suggested to you, or you are advised, to abandon an existing pension plan in favour of a new PRSA. Make sure that you understand the reasons why this would be the best course of action for you.

SCHEDULE 9 Declaration in respect of Non–Standard Personal Retirement Savings Account

Regulation 378(2)

NON–STANDARD PERSONAL RETIREMENT SAVINGS ACCOUNT

DECLARATION

TO BE COMPLETED BY THE VENDOR (WHETHER PRODUCT PRODUCER OR INTERMEDIARY).

Name of consumer to whom a non–Standard PRSA has been offered or recommended:

(Print name in block capital letters)

Name of non–Standard PRSA offered to the consumer:

Name of non–Standard PRSA product producer:

Signature of Salesperson:

Name of Salesperson (in block capitals):

Position Held:

Name of Regulated Entity:

Date of completion of the declaration:

Signed for and on behalf of the CENTRAL BANK OF IRELAND,

19 March 2025

GABRIEL MAKHLOUF,

Governor of the Central Bank of Ireland

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The purpose of the Regulations is to prescribe Central Bank consumer protection requirements.

Financial service providers to which the Regulations apply are required to comply with the requirements which apply to their business.

The requirements generally apply in respect of customers in the State that are consumers (as defined). This is subject to certain exceptions.

Part 2 prescribes general consumer protection requirements applicable to in–scope financial service providers e.g. knowing the consumer and suitability assessment requirements.

Parts 3 to 5 prescribe requirements which apply to specific activities of in–scope financial service providers e.g. consumer banking, insurance and investments requirements.

The Regulations integrate, update and replace requirements from a number of Central Bank instruments e.g. the Consumer Protection Code as amended, the Code of Conduct on Mortgage Arrears as amended, the Central Bank (Supervision and Enforcement) Act 2013 (Section 48) (Licensed Moneylenders) Regulations 2020 ( S.I. No. 196 of 2020 ), and the Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Insurance Requirements) Regulations 2022 ( S.I. No. 126 of 2022 ).

Footnotes