\ iStock As Ulster Bank is leaving the Irish market and Bank of Ireland is closing branches, there may be cases in which farmers will now need to switch to other financial institutions. Banks loan books are made up of performing loans (repayments and terms being complied with) and non- performing loans (loans in arrears). As Ulster Bank is exiting, the bank could decide to sell on their non-performing loans book(s) to an investment fund. Funds that invest in debts considered weaker or in arrears are commonly referred to as “vulture funds”. Vulture funds tend to have a short-term strategy with regard to repayments of loans.