Slide 1: Social Bond Investor Presentation
Social Bond For the future Investor you’re after Presentation AIB Group plc March 2026 1
Slide 2: Contents
Contents Page # • Sustainability at AIB Overview 3 • Social Bond Framework & SPO 4 • Allocation and Impact Reporting 10 • Limited Assurance 18 2
Slide 3: Sustainability at AIB Overview
Sustainability at AIB Overview AIB’s Social Bond Programme This presentation provides a synopsis of AIB’s Social Bond Framework (May 2025), ISS Corporate Second Party Opinion (SPO) and the 2025 Social Bond reporting suite, including allocation reporting, impact reporting, assurance reporting and imp
Slide 4: AIB Social Bond Framework (May 2025)
AIB Social Bond Framework (May 2025) • Given AIB’s leading presence in the Irish economy, the intended AIB social bond issuances serve as a testament to AIB’s leadership Rationale and commitment to sustainability and society 1 2 3 4 5 Project Evaluation & Use of Proceeds Management of Proceeds Repor
Slide 5: AIB Social Bond Framework (May 2025) Use of Proceeds
AIB Social Bond Framework (May 2025) Use of Proceeds Social & Affordable Housing Access to Healthcare Access to Education SME Financing Use of Proceeds Use of Proceeds Use of Proceeds Use of Proceeds a) Housing organisations: Loans to housing bodies, a) Healthcare facilities: Loans dedicated to the
Slide 6: Selection Process for SME Financing in Deprived Areas
Selection Process for SME Financing in Deprived Areas Eligibility Criteria Background of Pobal HP Deprivation index* 1. Be an SME as per EU Commission definition. ✓ The Pobal HP Deprivation index is Ireland’s most widely used social gradient metric, which scores each Small Area (min. 50 – 2. Not be
Slide 7: Use of Proceeds – Social Impact Matrix
Use of Proceeds – Social Impact Matrix SBP category SBP Sub-category Target Population Social Benefits / Objectives Alignment with National Policy Frameworks • Increase access to quality, timely and accessible • Irish National Treatment Purchase Fund (NTPF) Access to Healthcare Hospitals • General p
Slide 8: Process for Project Evaluation and Selection - Overview
Process for Project Evaluation and Selection - Overview Governance Group Sustainability The GSC approves material changes to the Social Bond Framework, in accordance with AIB’s Sustainability Strategy Committee (GSC) and the AIB Sustainable Lending Framework. The ESG Bond Forum comprises of Group Tr
Slide 9: Second Party Opinion
Second Party Opinion ISS-Corporate issued a positive Second Party Opinion on AIB’s Social Bond Framework (May 2025) CONTRIBUTION/ USE OF PROCEEDS (financing/refinancing with regards to) SDGs OBSTRUCTION Access to Education ▪ Loans dedicated to the financing of education provision such as the operati
Slide 10: Management of Proceeds - Year End 2025
Management of Proceeds - Year End 2025 ➢ AIB intends to be fully allocated at issuance for new social bonds, as well as having an over-allocated social portfolio. ➢ Aggregated portfolio approach used to manage proceeds. ➢ Additional eligible social loans are added to the eligible social loan portfol
Slide 11: Social Bond Portfolio Impacts Year End 2025: Healthcare
Social Bond Portfolio Impacts Year End 2025: Healthcare Estimated numbers of beneficiaries are for entire projects, to which AIB loans have contributed at least in part. See the Cambridge Econometrics Impact Assessment for further details. 11
Slide 12: Social Bond Portfolio Impacts Year End 2025: Education
Social Bond Portfolio Impacts Year End 2025: Education Estimated numbers of beneficiaries are for entire projects, to which AIB loans have contributed at least in part. See the Cambridge Econometrics Impact Assessment for further details. 12
Slide 13: Social Bond Portfolio Impacts Year End 2025: Social & Affordable Housing
Social Bond Portfolio Impacts Year End 2025: Social & Affordable Housing Estimated numbers of beneficiaries are for entire projects, to which AIB loans have contributed at least in part. The indicator includes people in social housing currently, as well as once fully operational. See the Cambridge E
Slide 14: Social Bond Portfolio Impacts Year End 2025: SME Financing
Social Bond Portfolio Impacts Year End 2025: SME Financing Estimated number of jobs created/enabled are in terms of Full-time equivalent (FTE) jobs: a measure of employment that accounts for differences in working hours i.e. a full-time job counts as one FTE whereas a part-time job counts as a fract
Slide 15: Social Bond Portfolio Impacts Year End 2025: Affordable Basic Infrastructure
Social Bond Portfolio Impacts Year End 2025: Affordable Basic Infrastructure 15
Slide 16: Case Study – Tuath Housing
Case Study – Tuath Housing Social Housing A standout example of our partnership is the redevelopment of Park West Plaza in Dublin. AIB are determined to play our part in Once a derelict office complex that had been supporting the Irish Government’s Housing for vacant for over 20 years, the site has
Slide 17: Case Study – Douglas Nursing and Retirement Home
Case Study – Douglas Nursing and Retirement Home Access to Healthcare Ireland’s ageing and growing population has led with a comprehensive range of services that to increased demands on the country’s nursing includes general care, respite care, home sector. The Nursing Home Support convalescence, lo
Slide 18: External Review: Independent Limited Assurance
External Review: Independent Limited Assurance Independent Limited Assurance Report to AIB Work Performed AIB engaged Forvis Mazars to perform a review to facilitate the provision of a Forvis Mazars was required to plan and perform work in order to consider the risk limited assurance report in respe
Slide 19: Contact Details
Contact Details For the future Mark Whelan Niamh Hore you’re after Head of Funding and Liquidity Head of Investor Relations Mark.A.Whelan@aib.ie Niamh.A.Hore@aib.ie Eoin Moore Siobhain Walsh Head of Term Funding Head of Debt Investor Relations Eoin.P.Moore@aib.ie Siobhain.M.Walsh@aib.ie Grace Loring
Slide 20: Disclaimer (1/2)
Disclaimer (1/2) THIS DOCUMENT IS INTENDED TO PROVIDE NON-EXHAUSTIVE, GENERAL INFORMATION. THIS DOCUMENT MAY CONTAIN OR INCORPORATE BY REFERENCE PUBLIC INFORMATION NOT SEPARATELY REVIEWED, APPROVED OR ENDORSED BY AIB AND ACCORDINGLY, NO REPRESENTATION, WARRANTY OR UNDERTAKING, EXPRESS OR IMPLIED, IS
Slide 21: Disclaimer (2/2)
Disclaimer (2/2) THIS DOCUMENT REPRESENTS CURRENT AIB POLICY AND INTENT AS AT THE DATE OF THIS DOCUMENT AND IS SUBJECT TO CHANGE WITHOUT NOTICE AND IS NOT INTENDED NOR CAN BE RELIED ON, TO CREATE LEGAL RELATIONS, RIGHTS OR OBLIGATIONS. ANY DECISION TO PURCHASE ANY AIB SOCIAL BONDS SHOULD BE MADE SOL