Annex 2 — Information and data for the creditworthiness assessment

Evidence of identification

Evidence of residence

Where applicable, information on the purpose of the loan

Where applicable, evidence of eligibility for the purposes of the loan

Evidence of employment, including the type, sector, status (e.g. full-time, part-time, contractor, self-employed) and duration

Evidence of income or other sources of repayment (including annual bonus, commission, overtime, where applicable) covering a reasonable period, including payslips, current bank account statements, and audited or professionally verified accounts (for self-employed persons)

Information on financial assets and liabilities, e.g. savings account statements and loan statements indicating outstanding loan balances

Information on other financial commitments, such as child maintenance, education fees and alimonies, if relevant

Information on household composition and dependants

Evidence of tax status

Where applicable, evidence of life insurance for the named borrowers

Where applicable, data from credit registers or credit information bureaux or other relevant databases, covering the information on financial liabilities and arrears in payment

Information on the collateral, if any

Evidence of ownership of the collateral

Evidence of the value of the collateral

Evidence of insurance of the collateral

Information on guarantees, other credit risk mitigating factors and guarantors, if any

Rental agreement or evidence of potential rental income for buy-to-let loans, if any

Permissions and cost estimates, if applicable, for real estate building and improvement loans

B. Lending to micro, small, medium-sized and large enterprises

Information on the purpose of the loan

Where relevant, evidence of the purpose of the loan

Financial statements and accompanying notes on single entity and consolidated levels (balance sheet, profit or loss, cash flow) covering a reasonable period, audited or professionally verified accounts, where applicable

Aged debtor reports/statements

Business plan both for the borrower and in relation to the purpose of the loan

Financial projections (balance sheet, profit or loss, cash flow)

Evidence of tax status and tax liabilities

Data from credit registers or credit information bureaux, covering at least the information on financial liabilities and arrears in payment

Information on the borrower’s external credit rating, where applicable

Information on existing covenants and the borrower’s compliance with them, where relevant

Information on major litigations involving the borrower at the time of application

Information on the collateral, if any

Evidence of ownership of the collateral, where applicable

Evidence of the value of the collateral

Evidence of insurance of the collateral

Information on the enforceability of the collateral (in the case of specialised lending, a description of the structure and security package of the transaction)

Information on guarantees, other credit risk mitigating factors and guarantors, if any

Information on ownership structure of the borrower for the purposes of AML/CFT

C. Commercial real estate lending

In addition to the items specified in Section B above:

Information on rent levels, vacancy and tenants, including contracts for the particular property associated with the purpose of the loan

Information on the type of property portfolio

Evidence of vacancy and turnover rates for the portfolio, per property type, property age and location

Evidence of rent levels per property type, property age and location

Information on major tenants per property type, property age and location

Information on the rationale for the property associated with the loan, supported by a location-specific review of supply and demand in the market by a reputable estate agent with relevant expertise

Evidence of the value of the collateral and separate units of the property collateral, where applicable

D. Real estate development lending

In addition to the items specified in Section B above:

Evidence of experience in similar projects and similar asset types, e.g. offices, retail and industrial

Information on any ongoing project being developed by the borrower

Evidence of planning and building permits

Information on builders, architects, engineers and contractors

Evidence of contracts with contractors and relevant documentation on the development, including information on penalties, guarantees and the cost of overruns

Information on the rationale for the development, supported by a location-specific review of supply and demand in the market by a reputable estate agent with relevant expertise

Evidence of cost estimates and a timeline for the development, including contingencies for the development

E. Shipping finance

In addition to the items specified in Section B above:

Evidence of experience in a similar type of vessel and segment

Evidence of ownership of assets with information on the vessels, e.g. name, registration number, type, age and size

Information on insurance and classification of assets by a classification society acceptable to the institution

Evidence of compliance with safety and environmental regulations governing the shipping industry

Information, based on market data, on each type of vessel and segment outlooks, e.g. geographical location of past and planned future trips

Evidence of off-balance-sheet obligations, such as chartered in vessels and forward freight agreement positions

F. Project finance

In addition to the items specified in Section B above:

Information on the business plan related to the project

Evidence of experience in similar projects

Information on any ongoing project being developed by the borrower

Evidence of planning and building permits related to the project

Information on builders, architects, engineers and contractors

Evidence of contracts with contractors and relevant documentation on the development, including information on penalties, guarantees and the cost of overruns

Information on the rationale for the development, supported by a location-specific review of supply and demand in the market by a reputable estate agent with relevant expertise

Evidence of cost estimates and a timeline, including contingencies for the development, certified by a qualified and reputable quantity surveyor (or similar)