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Investor Presentaiton

Defined Benefit Pension Schemes • The Group has developed a framework for pension funding and investment decision making as part of its long-term strategic planning Management of the Group's sponsored Defined Benefit pensions schemes involves a multi-year programme, categorised into 3 broad areas. Activity in these areas is set out below: Mix of BSPF Defined Benefit Pension Scheme Assets (%)¹ €4.0bn 45% €5.7bn €5.5bn 62% 61% 11% 22% 16% 21% 18% Dec 12 Dec 16 Dec 17 Listed equities Diversified assets2 Credit / LDI / Hedging 44% BSPF Surplus/ Deficit under Relevant Bases Dec 17 Minimum funding standard Actuarial / on-going basis (€274m) (€134m) (€285m) (€145m) IAS19 Estimated surplus/ (deficit) at Dec 17 €264m €404m Pro-forma position following €140m expected cash or other suitable assets contribution to BSPF Reduce Liabilities • Defined Benefit ('DB') Pension schemes closed to new members in 2007 and hybrid scheme introduced • Pensions Review 2010 and 2013 reducing liabilities by c.€1.2bn - shared solutions with DB members - successfully executed and extended to smaller schemes in 2014 and 2015 • A Defined Contribution ('DC') Pension scheme was introduced in 2014 for new hires and the existing hybrid scheme closed to new members • Enhanced transfer value exercises completed for BSPF and BAPF schemes in 2015 and 2016 Increase Assets • >€950m of asset contributions made since 2010; further c.€206m expected to be made across Group schemes between 2018 and 2020 ⚫ BSPF asset returns of +2.8% p.a. were achieved over 3 years to end Dec 17 Improve correlation between assets and liabilities Reduced deficit sensitivity to both euro and sterling interest rate and inflation rate movements through increased hedging • Group supported the Trustees of BSPF, Group UK and BAPF schemes in their decisions to extend the level of euro and sterling interest rate and inflation hedging to 75% of assets Group has continued to support Trustees in diversifying asset portfolios away from listed equity into other return-seeking but potentially less volatile asset classes. Bank of Ireland Group 1Graphs shows BSPF asset allocation. BSPF represents approx. 76% of DB Pension assets 2Diversified assets includes infrastructure, private equity, hedge funds and property 50
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