Department of Finance Any and all records held by the Department of Finance relating to the sale or transfer of loan portfolios by Permanent TSB to Pepper or any related entities. Specifically, I seek records that include or refer to: 1. The price achieved or consideration received for the portfolios (e.g. cents paid per euro of par value or equivalent percentage metrics); 2. Any internal or external valuation advice, due diligence, or briefing material relating to the sale; 3. Any correspondence, briefing notes, memoranda, or reports prepared for, or provided to, Department officials or Ministers regarding the transaction; and 4. Any post-transaction reviews, summaries, or analyses that reference the pricing or outcome of the sale. This request covers records created, received, or held from 1 January 2015 to the present.