# EDGAR Filing Document

**Accession Number:** 0001861132
**File Stem:** 0001539497-26-000799
**Filing Date:** 2026-2
**Character Count:** 299263
**Document Hash:** c8391e8a8550dab04b2d76ab916580c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-000799.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001539497-26-000799

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260225

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20260225

**DATE AS OF CHANGE**: 20260225

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: Y

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BMO Commercial Mortgage Securities LLC
- **CENTRAL INDEX KEY:** 0001861132
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 862713125
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05650
- **FILM NUMBER:** 26680186

**BUSINESS ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 2128854000

**MAIL ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BMO Commercial Mortgage Securities LLC
- **CENTRAL INDEX KEY:** 0001861132
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 862713125
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 333-280224

**BUSINESS ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 2128854000

**MAIL ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BMO Commercial Mortgage Securities LLC
- **CENTRAL INDEX KEY:** 0001861132
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 862713125
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05650

**BUSINESS ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 2128854000

**MAIL ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**ISSUING ENTITY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BMO 2026-5C14 Mortgage Trust
- **CENTRAL INDEX KEY:** 0002063015
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 2128854000

**MAIL ADDRESS:**
- **STREET 1:** 151 WEST 42ND STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BMO 2025-5C14 Mortgage Trust
- **DATE OF NAME CHANGE:** 20250321

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-l5G**

**ASSET-BACKED SECURITIZER**

**REPORT PURSUANT TO SECTION 15G OF**

**THE SECURITIES EXCHANGE ACT OF 1934**

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:<br>

Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period _________________ to _________________

Date of Report (Date of earliest event reported)______________________

Commission File Number of securitizer: ____________________

Central Index Key Number of securitizer: ___________________

______________________________________________________________________

Name and telephone number, including area code, of the person to contact in connection with this filing

Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1) [_]<br>Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) [_]<br>Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) [_]

<u>X</u> Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: 0001861132

BMO 2026-5C14 Mortgage Trust<br> (Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity: 0002063015<br> Central Index Key Number of underwriter: Not applicable

<u>Paul Vanderslice, BMO Commercial Mortgage Securities LLC, (212) 885-4000</u> <br> Name and telephone number, including area code, of the person to contact in connection with this filing

**PART II – FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS**

**Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer.**

See the agreed-upon procedures report, dated February 25, 2026, of PricewaterhouseCoopers LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of PricewaterhouseCoopers LLP with respect to certain agreed-upon procedures performed by PricewaterhouseCoopers LLP, attached as Exhibit 99.1 to this Form ABS-15G.

See the underwriting information comparison agreed-upon procedures report, dated February 25, 2026, of Ernst & Young LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of Ernst & Young LLP with respect to certain agreed-upon procedures performed by Ernst & Young LLP, attached as Exhibit 99.2 to this Form ABS-15G.

**Item 2.02 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Underwriter.**

Not Applicable

**Exhibits.**

99.1 Agreed-upon procedures report, dated February 25, 2026, of PricewaterhouseCoopers LLP.

99.2 Underwriting information comparison agreed-upon procedures report, dated February 25, 2026, of Ernst & Young LLP.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| |
|:---|
| Date: February 25, 2026 |
| BMO Commercial Mortgage Securities LLC |
| (Depositor) |
| /s/ Paul Vanderslice |
| Name: Paul Vanderslice |
| Title: Chief Executive Officer |

---

BMO 2026-5C14 - Form ABS-15G

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| Exhibit Number | Description |
| Exhibit 99.1 | Agreed-upon procedures report, dated February 25, 2026, of PricewaterhouseCoopers LLP. |
| Exhibit 99.2 | Underwriting information comparison agreed-upon procedures report, dated February 25, 2026, of Ernst & Young LLP. |

---

## Exhibit 99.1

**Exhibit 99.1**

![[PWC Logo]](pwclogo.jpg)

**Report of Independent Accountants on Applying** 

**Agreed-Upon Procedures**

Bank of Montreal

BMO Commercial Mortgage Securities LLC

BMO Capital Markets Corp.

151 West 42<sup>nd</sup> Street

New York, NY 10036

We ("us" or "PwC") have performed the procedures enumerated below, which were agreed to by Bank of Montreal, BMO Commercial Mortgage Securities LLC, and BMO Capital Markets Corp. (the "Company" as the engaging party) and BSPRT CMBS Finance, LLC, Citi Real Estate Funding Inc., Citigroup Global Markets Inc., German American Capital Corporation, Deutsche Bank Securities Inc., Goldman Sachs & Co. LLC, Goldman Sachs Mortgage Company, Goldman Sachs Bank USA, Natixis Real Estate Capital LLC, Natixis Securities Americas LLC, Societe Generale Financial Corporation, SG Americas Securities, LLC, Starwood Mortgage Capital LLC, UBS AG New York Branch and UBS Securities LLC, who are collectively referred to as the "Specified Parties", solely to assist you in performing certain procedures related to the accuracy of certain attributes and calculations within the Final Data File (defined below). The procedures were performed with respect to the BMO 2026-5C14 Mortgage Trust securitization (the "Transaction"). The Company (the "Responsible Party") is responsible for the accuracy of the information contained in the Final Data File.

In an agreed-upon procedures engagement, we perform specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the intended purpose of the engagement and we report on findings based on the procedures performed. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose.

***Procedures and Findings***

 ****

In connection with the Transaction, the Specified Parties have requested that the procedures be performed on 33 mortgage loans (the "Mortgage Loan Assets") secured by 95 mortgaged properties (the "Mortgaged Properties") which represents the entire population of Mortgage Loan Assets and Mortgaged Properties (collectively the "Collateral") as of the closing date of the Transaction.

This agreed-upon procedures engagement was not conducted for the purpose of satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

In addition, PwC should not be regarded as having in any way warranted or given any assurance as to the following items:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The completeness, accuracy, appropriateness, quality
or integrity of any of the information provided by the Responsible Party, or any other party for the purpose of PwC performing the procedures
agreed to by the Specified Parties. The procedures performed would not necessarily reveal any material misstatement of the amounts, balances,
ratios, percentages or other relationships of the information included in the data provided to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The conformity of the origination of the assets
to stated underwriting or credit extension

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

![](pwclogo.jpg)

guidelines, standards, criteria or other requirements;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The existence of the assets or collateral securing
such assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The rights of any party including, the Specified
Parties, the Responsible Party, or the Transaction have to the assets or collateral securing such assets or any obligations on those
assets or collateral securing such assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The value of the Mortgaged Properties securing
the Mortgage Loan Asset; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The compliance of the originator of the assets
with federal, state, and local laws and regulations.

We have not performed any procedures with respect to the fair value of the securities being offered in the Transaction and PwC expresses no opinion on the fair value of these securities. PwC should not be regarded as having performed any procedures other than those detailed in this report.

With respect to any terms or requirements of the Transaction documents that do not appear in this report, we performed no procedures and, accordingly, the procedures we performed would not ensure that any requirements are satisfied. Further, we have performed only the following agreed-upon procedures and therefore make no representations regarding the adequacy of disclosures or whether any material facts have been omitted from the Transaction documents.

It should be understood that we make no representations as to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The interpretation of Transaction documents included in connection with our
procedures;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Your compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934;
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The reasonableness of any of the assumptions provided by the Company or other
Specified Parties.

These procedures should not be taken to supplant any additional inquiries or procedures that the Specified Parties would undertake in consideration of the Transaction.

For the purpose of this report:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Cut-off Date" refers to the CutOff Date Specified
Attribute in the Final Data File for each of the Mortgage Loan Assets in the Transaction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Final Data File" refers to the following Microsoft
Excel ("Excel") file provided by the Company, which includes certain attributes related to the Collateral. The Final Data
File was provided on (February 25, 2026) with certain Collateral attribute calculations adjusted for the Cut-off Date:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o BMO 2025-5C14 Combined Accounting Tape v14.xlsx (provided on February 25, 2026).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Specified Attributes" refers to the fields in the
Final Data File.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Source Document" refers to the documents (including
any applicable amendments, assumptions or exhibits thereof) provided by the Company, related to the information contained in the Final
Data File.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Loan File" refers to any Source Document or collection
of Source Documents provided by the Company, and used by us, in performing the procedures enumerated below.

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

![](pwclogo.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The term "compared" refers to the comparison of one or more Specified
Attributes to Source Documents, as indicated within Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The term "recalculated" refers to a re-computation of one or
more Specified Attributes using the Company provided methodology, as indicated within Exhibit B.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "in agreement" refers to the comparison or recalculation
of one or more Specified Attributes which resulted in a match, or a difference that was within the Company provided tolerance level (if
any), as indicated within Exhibit A.

Source Documents included in the Loan File:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Appraisal Report" refers to a signed appraisal document
or exhibit, appraisal summary and/or a restricted appraisal document.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Cash Management Agreement" refers to signed or draft
cash management agreement and/or deposit and control account agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Closing Statement" refers to servicing system screen
prints and a borrower, title company or lender statement, a funding statement in excel, indicating the sources and uses of dispersed funds.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "EDGAR ABS XML Technical Specification Document" refers
to document containing technical standards for submissions of Asset-Backed Securities (ABS) data to the U.S. Securities and Exchange Commission.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Engineering Report" refers to a draft or final property
condition assessment document or exhibit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Environmental Report" refers to a final phase I and
phase II (if applicable) environmental document or exhibit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Flood Zone Determination
Report" refers to the standard flood hazard determination form indicating "Yes" or "No" for the special
flood hazard area.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Ground Lease" refers to a draft or signed ground
lease agreement, ground lease estoppel and/or assumptions or riders thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Guaranty Agreement" refers to a signed or draft guaranty
agreement or environmental indemnity agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Insurance Certificate"
refers to certificate of insurance and/or insurance risk analysis.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Loan Agreement" refers to a signed or draft loan
agreement and any amendments, slip pages or exhibits thereof, a signed or draft promissory note, purchase and assignment agreements, borrower
certificate, deed of trust, recycled-SPE certificate, non-consolidation agreement, tic agreement and agreement document and/or other security
agreements.

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

![](pwclogo.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Management Agreement" refers to signed management
agreements and any amendments, assignments or assumptions thereof and/or signed franchise agreements and any amendments, assignments or
assumptions thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Master Lease Agreement" refers to a signed contract
where a third party leases a property from the lessor and then subleases all or part of that property to subtenants.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Prior Securitization Support" refers to Bloomberg
screenprints or Trepp reports related to prior securitization.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Promissory Note Splitter"
refers to the draft or signed legal agreement that divides a single promissory note into two or more separate notes and electronic notes
detail file containing information pertaining to balances for each note as provided by the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Qualified Opportunity Zone Screenshots" refers to
screenshots of maps highlighting Qualified Opportunity Zones (QOZs) in the United States.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Seismic Report" refers to a seismic assessment document
or exhibit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Servicer Records" refers
servicer reports and records and provided electronic files.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Subordinate Debt Loan Agreement" refers to a signed
mezzanine, junior or other subordinate loan agreement and promissory note.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Title Policy" refers to a signed title policy and/or
proforma title policy.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Underwriting File" refers to the electronic underwriting
file consisting of historical and underwritten cash flow statements prepared by the Company's underwriting team, and underwritten,
borrower provided rent rolls, leases and/or lease abstracts.

The procedures performed and results thereof are described below. In performing this engagement, we received one or more preliminary data file(s) and performed certain procedures as set forth in Exhibit A and Exhibit B. The procedures identified differences, which were communicated to the Responsible Party. The Responsible Party revised one or more of the preliminary data files based on such communicated differences, where they determined it to be appropriate. We then performed these procedures on the Final Data File, and the results of those procedures are described below.

From December 24, 2025 through February 25, 2026, the Company provided us with the Source Documents related to the Collateral for which we:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Compared certain Specified Attributes to the corresponding
Source Documents as detailed in Exhibit A and found them to be in agreement (the "Compared Attributes");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Recalculated certain Specified Attributes as detailed
in Exhibit B and found them to be in agreement (the "Recalculated Attributes"); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Assumed certain Specified
Attributes were accurate as instructed by the Company, and neither compared nor recalculated the Specified Attributes (the "Company
Provided Attributes").

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

![](pwclogo.jpg)

The recalculation methodology associated with the Recalculated Attributes is listed in Exhibit B. For each procedure where a recalculation was performed, if necessary, we compared the underlying attributes to the corresponding Source Documents and found them to be in agreement. We did not perform any procedures with respect to the Specified Attributes listed in Exhibit C or, denoted with a Source Document of "None - Company Provided", in Exhibit A.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an audit or an examination engagement, the objective of which would be the expression of an opinion, or a review engagement, the objective of which would be the expression of a conclusion, on the Final Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

In performing this engagement, we are required to be independent of the Responsible Party and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the Specified Parties (including for the purpose of substantiating the Specified Parties' "due diligence defense" under the Securities Act of 1933), and is not intended to be and should not be used by anyone other than the Specified Parties.

If a party has obtained, or has access to, this report without having executed an agreement with PwC wherein such party accepts responsibility for the appropriateness of the procedures performed (such party is referred to as a "Non-Specified Party"), that Non-Specified Party cannot:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Rely upon this report, and any use of this report by that Non-Specified Party
is its sole responsibility and at its sole and exclusive risk; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Acquire any rights or claims against PwC, and PwC assumes no duties or obligations
to such Non-Specified Party.

A Non-Specified Party may not disclose or distribute this report or any of the report's contents to any

other party (including but not limited to electronic distribution and/or posting to a website pursuant to Rule 17g-5 of the Securities Exchange Act of 1934).

The procedures enumerated above were performed as of the date of this report, and we disclaim any consideration of any events and circumstances occurring after the date of this report. Further, we have no obligation to update this report because of events occurring, or data or information coming to our attention, subsequent to the date of this report.

/s/PricewaterhouseCoopers LLP

New York, NY

February 25, 2026

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

**Exhibits**

Exhibit A – Loan File Review Procedures

Exhibit B – Recalculation Methodology

Exhibit C – Additional Company Provided Attributes

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

**Exhibit A - Loan File Review Procedures** 

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Loan | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;% of deal | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;% of Loan Balance | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;Loan/Prop. | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;5 | &nbsp;&nbsp;No. of Props | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;6 | &nbsp;&nbsp;Seller | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;7 | &nbsp;&nbsp;Originator | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;8 | &nbsp;&nbsp;AL_Originator | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;9 | &nbsp;&nbsp;Property Name | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;10 | &nbsp;&nbsp;Property Address | &nbsp;&nbsp;Appraisal Report, Engineering Report |  |
| &nbsp;&nbsp;11 | &nbsp;&nbsp;City<sup>(1)</sup> | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;12 | &nbsp;&nbsp;State | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;13 | &nbsp;&nbsp;Zip Code<sup>(2)</sup> | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;14 | &nbsp;&nbsp;County<sup>(3)</sup> | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;15 | &nbsp;&nbsp;Property Type | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;16 | &nbsp;&nbsp;Property Type Code | &nbsp;&nbsp;Appraisal Report, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;17 | &nbsp;&nbsp;Property Subtype | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;18 | &nbsp;&nbsp;Total SF/Units<sup>(4) (5)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;19 | &nbsp;&nbsp;Unit of Measure<sup>(5)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;20 | &nbsp;&nbsp;Net Rentable Square Feet Number | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;21 | &nbsp;&nbsp;Net Rentable Square Feet Securitization Number | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;22 | &nbsp;&nbsp;Units Beds Rooms Number<sup>(5)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;23 | &nbsp;&nbsp;Units Beds Rooms Securitization Number | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;24 | &nbsp;&nbsp;Year Built | &nbsp;&nbsp;Appraisal Report, Engineering Report |  |
| &nbsp;&nbsp;25 | &nbsp;&nbsp;Year Renovated | &nbsp;&nbsp;Appraisal Report, Engineering Report |  |
| &nbsp;&nbsp;26 | &nbsp;&nbsp;Environmental Report Type | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;27 | &nbsp;&nbsp;Environmental Report Date | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;28 | &nbsp;&nbsp;Phase II Recommended | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;29 | &nbsp;&nbsp;Phase II Performed | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;30 | &nbsp;&nbsp;Phase II Report Date | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;31 | &nbsp;&nbsp;Engineering Report Date | &nbsp;&nbsp;Engineering Report |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;32 | &nbsp;&nbsp;Seismic Report Date | &nbsp;&nbsp;Seismic Report |  |
| &nbsp;&nbsp;33 | &nbsp;&nbsp;Seismic Zone | &nbsp;&nbsp;Engineering Report, Seismic Report |  |
| &nbsp;&nbsp;34 | &nbsp;&nbsp;PML (%) | &nbsp;&nbsp;Seismic Report |  |
| &nbsp;&nbsp;35 | &nbsp;&nbsp;Flood Zone | &nbsp;&nbsp;Flood Zone Determination Report, Engineering Report |  |
| &nbsp;&nbsp;36 | &nbsp;&nbsp;Environmental Insurance | &nbsp;&nbsp;Insurance Certificate |  |
| &nbsp;&nbsp;37 | &nbsp;&nbsp;Earthquake Insurance | &nbsp;&nbsp;Insurance Certificate |  |
| &nbsp;&nbsp;38 | &nbsp;&nbsp;Blanket Insurance Policy (Y/N) | &nbsp;&nbsp;Insurance Certificate |  |
| &nbsp;&nbsp;39 | &nbsp;&nbsp;Loan Purpose | &nbsp;&nbsp;Closing Statement |  |
| &nbsp;&nbsp;40 | &nbsp;&nbsp;Appraised Value | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;41 | &nbsp;&nbsp;Appraisal Value Type (As Is / As Stabilized / As Complete) | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;42 | &nbsp;&nbsp;Appraised CapRate (%) | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;43 | &nbsp;&nbsp;Appraisal Date | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;44 | &nbsp;&nbsp;As-is Appraised Value | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;45 | &nbsp;&nbsp;As-is Date of Valuation | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;46 | &nbsp;&nbsp;Appraiser Designation | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;47 | &nbsp;&nbsp;Appraisal FIRREA (Y/N) | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;48 | &nbsp;&nbsp;Pari Passu Split (Y/N) | &nbsp;&nbsp;Loan Agreement, Promissory Note Splitter |  |
| &nbsp;&nbsp;49 | &nbsp;&nbsp;Pari Passu Note Control (Y/N) | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;50 | &nbsp;&nbsp;Original Balance Pari Passu (Non-Trust) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;51 | &nbsp;&nbsp;Cut-off Date Balance Pari Passu (Trust) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;52 | &nbsp;&nbsp;Cut-off Date Balance Pari Passu (Non-Trust) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;53 | &nbsp;&nbsp;Aggregate Original Balance Pari Passu (Trust+Non-Trust) | &nbsp;&nbsp;Loan Agreement, Promissory Note Splitter |  |
| &nbsp;&nbsp;54 | &nbsp;&nbsp;Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;55 | &nbsp;&nbsp;Aggregate Maturity Date Balance Pari Passu (Trust+Non-Trust) | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;56 | &nbsp;&nbsp;Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;57 | &nbsp;&nbsp;Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;58 | &nbsp;&nbsp;Aggregate Pari Passu Annual Debt Service | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$0.25 |
| &nbsp;&nbsp;59 | &nbsp;&nbsp;Addit Debt Permitted (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;60 | &nbsp;&nbsp;Type of Addit Debt Permitted | &nbsp;&nbsp;Loan Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;61 | &nbsp;&nbsp;Addit Debt Exist (Y/N) | &nbsp;&nbsp;Subordinate Debt Loan Agreement, Promissory Note Splitter, Loan Agreement |  |
| &nbsp;&nbsp;62 | &nbsp;&nbsp;Additional Debt Type(s) | &nbsp;&nbsp;Subordinate Debt Loan Agreement, Promissory Note Splitter, Loan Agreement |  |
| &nbsp;&nbsp;63 | &nbsp;&nbsp;Subordinate Companion Loan Original Balance ($) | &nbsp;&nbsp;Subordinate Debt Loan Agreement, Promissory Note Splitter, Loan Agreement |  |
| &nbsp;&nbsp;64 | &nbsp;&nbsp;Subordinate Companion Loan Cut-off Date Balance ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;65 | &nbsp;&nbsp;Subordinate Debt Balloon Balance | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;66 | &nbsp;&nbsp;Subordinate Companion Loan Interest Rate | &nbsp;&nbsp;Subordinate Debt Loan Agreement, Promissory Note Splitter, Loan Agreement |  |
| &nbsp;&nbsp;67 | &nbsp;&nbsp;Subordinate Debt Loan Annual Payment | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$0.25 |
| &nbsp;&nbsp;68 | &nbsp;&nbsp;Whole Loan Original Balance ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;69 | &nbsp;&nbsp;Whole Loan Cut-off Date Balance ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;70 | &nbsp;&nbsp;Whole Loan Maturity Date Balance ($) | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;71 | &nbsp;&nbsp;Whole Loan Interest Rate | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;72 | &nbsp;&nbsp;Whole Loan Monthly Debt Service ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;73 | &nbsp;&nbsp;Whole Loan Cut-off Date LTV Ratio (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;74 | &nbsp;&nbsp;Whole Loan Underwritten NCF DSCR (x) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;75 | &nbsp;&nbsp;Whole Loan Underwritten NOI Debt Yield (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;76 | &nbsp;&nbsp;Mezzanine Debt Original Balance($) | &nbsp;&nbsp;Subordinate Debt Loan Agreement |  |
| &nbsp;&nbsp;77 | &nbsp;&nbsp;Mezzanine Debt Cut-off Date Balance($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;78 | &nbsp;&nbsp;Mezzanine Debt Balloon Balance | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;79 | &nbsp;&nbsp;Mezzanine Debt Interest Rate (%) | &nbsp;&nbsp;Subordinate Debt Loan Agreement |  |
| &nbsp;&nbsp;80 | &nbsp;&nbsp;Mezzanine Monthly Debt Service | &nbsp;&nbsp;Subordinate Debt Loan Agreement |  |
| &nbsp;&nbsp;81 | &nbsp;&nbsp;Total Original Debt Balance (Pari + B-note + Mezz) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;82 | &nbsp;&nbsp;Total Cut-off Date Debt Balance (Pari + B-note + Mezz) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;83 | &nbsp;&nbsp;Total Debt Maturity Balance (Pari + B-note + Mezz) | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;84 | &nbsp;&nbsp;Total Debt (Mortgage + B-Note + Mezz) Annual Debt Service | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$0.25 |
| &nbsp;&nbsp;85 | &nbsp;&nbsp;Total Debt (Mortgage + B-Note + Mezz) Monthly Debt Service | &nbsp;&nbsp;Recalculation |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;86 | &nbsp;&nbsp;Total Debt Cut-off Date LTV Ratio (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;87 | &nbsp;&nbsp;Total Debt Underwritten NCF DSCR (x) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;88 | &nbsp;&nbsp;Total Debt Underwritten NOI Debt Yield (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;89 | &nbsp;&nbsp;Original Balance <sup>(6)</sup> | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;90 | &nbsp;&nbsp;Original Loan/Unit | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;91 | &nbsp;&nbsp;Cutoff Balance | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;92 | &nbsp;&nbsp;Cutoff Balance/Unit | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;93 | &nbsp;&nbsp;Maturity Balance | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;94 | &nbsp;&nbsp;Maturity Balance per Unit | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;95 | &nbsp;&nbsp;Interest Rate (%) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;96 | &nbsp;&nbsp;Original Interest Rate Type Code | &nbsp;&nbsp;Loan Agreement, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;97 | &nbsp;&nbsp;Amortization Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;98 | &nbsp;&nbsp;Payment Type Code | &nbsp;&nbsp;Loan Agreement, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;99 | &nbsp;&nbsp;Payment Frequency Code | &nbsp;&nbsp;Loan Agreement, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;100 | &nbsp;&nbsp;Accrual Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;101 | &nbsp;&nbsp;Interest Accrual Method Code | &nbsp;&nbsp;Loan Agreement, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;102 | &nbsp;&nbsp;Annual Debt Service (P&I) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;103 | &nbsp;&nbsp;Annual Debt Service (IO) | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$0.25 |
| &nbsp;&nbsp;104 | &nbsp;&nbsp;Monthly Debt Service (P&I) <sup>(7)</sup> | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;105 | &nbsp;&nbsp;Monthly Debt Service (IO) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;106 | &nbsp;&nbsp;I/O Period | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;107 | &nbsp;&nbsp;Rem. I/O Period | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;108 | &nbsp;&nbsp;Term | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;109 | &nbsp;&nbsp;Rem. Term | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;110 | &nbsp;&nbsp;Amort. Term | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;111 | &nbsp;&nbsp;Rem. Amort. | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;112 | &nbsp;&nbsp;Seasoning | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;113 | &nbsp;&nbsp;CutOff Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;114 | &nbsp;&nbsp;Payment Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;115 | &nbsp;&nbsp;Grace Period (Late Payment) | &nbsp;&nbsp;Loan Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;116 | &nbsp;&nbsp;Grace Period (Default) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;117 | &nbsp;&nbsp;Note Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;118 | &nbsp;&nbsp;First Payment Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;119 | &nbsp;&nbsp;First P&I Payment Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;120 | &nbsp;&nbsp;ARD (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;121 | &nbsp;&nbsp;Maturity/ARD Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;122 | &nbsp;&nbsp;Final Mat Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;123 | &nbsp;&nbsp;ARD Step Up (%) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;124 | &nbsp;&nbsp;Post-ARD Hyper Am? (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;125 | &nbsp;&nbsp;Partial IO Last IO Payment | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;126 | &nbsp;&nbsp;Call Protection Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;127 | &nbsp;&nbsp;Lockout End Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;128 | &nbsp;&nbsp;Defeasance Allowed | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;129 | &nbsp;&nbsp;Defeasance Summary | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;130 | &nbsp;&nbsp;Prepayment / Defeasance Begin Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;131 | &nbsp;&nbsp;Prepayment / Defeasance End Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;132 | &nbsp;&nbsp;Yield Maint. Allowed | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;133 | &nbsp;&nbsp;Yield Maint. Provision | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;134 | &nbsp;&nbsp;Yield Maintenance Index | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;135 | &nbsp;&nbsp;Yield Maintenance Discount | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;136 | &nbsp;&nbsp;Yield Maintenance Margin | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;137 | &nbsp;&nbsp;Yield Maintenance Calculation Method | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;138 | &nbsp;&nbsp;Original Lockout | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;139 | &nbsp;&nbsp;Prepayment Lockout/Defeasance End Date (AL) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;140 | &nbsp;&nbsp;Lockout Remaining | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;141 | &nbsp;&nbsp;Defeasance Option Start Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;142 | &nbsp;&nbsp;Remaining Defeasance Payments | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;143 | &nbsp;&nbsp;Prepayment Premiums End Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;144 | &nbsp;&nbsp;Yield Maint. End Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;145 | &nbsp;&nbsp;Remaining Yield Maintenance Payments | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;146 | &nbsp;&nbsp;Defeased Status Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;147 | &nbsp;&nbsp;Open Payments | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;148 | &nbsp;&nbsp;Original String | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;149 | &nbsp;&nbsp;Open Period Begin Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;150 | &nbsp;&nbsp;Partial Release Permitted (Y/N) | &nbsp;&nbsp;Loan Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;151 | &nbsp;&nbsp;Partial Release Provisions | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;152 | &nbsp;&nbsp;Current Occupancy | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;153 | &nbsp;&nbsp;Current Occupancy Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;154 | &nbsp;&nbsp;Most Recent Occupancy<sup>(8)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;155 | &nbsp;&nbsp;Most Recent Occupancy Date<sup>(8)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;156 | &nbsp;&nbsp;Second Most Recent Occupancy<sup>(8)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;157 | &nbsp;&nbsp;Second Most Recent Occupancy Date<sup>(8)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;158 | &nbsp;&nbsp;Third Most Recent Occupancy<sup>(8)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;159 | &nbsp;&nbsp;Third Most Recent Occupancy Date<sup>(8)</sup> | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;160 | &nbsp;&nbsp;Fourth Most Recent Revenues | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;161 | &nbsp;&nbsp;Fourth Most Recent Total Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;162 | &nbsp;&nbsp;Fourth Most Recent NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;163 | &nbsp;&nbsp;Fourth Most Recent NOI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;164 | &nbsp;&nbsp;Fourth Most Recent Description | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;165 | &nbsp;&nbsp;Third Most Recent Revenues | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;166 | &nbsp;&nbsp;Third Most Recent Total Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;167 | &nbsp;&nbsp;Third Most Recent NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;168 | &nbsp;&nbsp;Third Most Recent NOI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;169 | &nbsp;&nbsp;Third Most Recent Description | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;170 | &nbsp;&nbsp;Second Most Recent Revenues | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;171 | &nbsp;&nbsp;Second Most Recent Total Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;172 | &nbsp;&nbsp;Second Most Recent NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;173 | &nbsp;&nbsp;Second Most Recent NOI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;174 | &nbsp;&nbsp;Second Most Recent Description | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;175 | &nbsp;&nbsp;Most Recent Revenues | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;176 | &nbsp;&nbsp;Most Recent Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;177 | &nbsp;&nbsp;Most Recent NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;178 | &nbsp;&nbsp;Most Recent Net Cash Flow Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;179 | &nbsp;&nbsp;Most Recent NOI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;180 | &nbsp;&nbsp;Most Recent NOI Description | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;181 | &nbsp;&nbsp;Most Recent Financials Start Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;182 | &nbsp;&nbsp;UW Revenues | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;183 | &nbsp;&nbsp;UW Total Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;184 | &nbsp;&nbsp;UW NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;185 | &nbsp;&nbsp;Underwritten Replacement / FF&E Reserve ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;186 | &nbsp;&nbsp;Underwritten TI / LC ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;187 | &nbsp;&nbsp;UW NCF | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;188 | &nbsp;&nbsp;U/W Economic Occupancy | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;189 | &nbsp;&nbsp;Cutoff LTV (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;190 | &nbsp;&nbsp;Maturity LTV (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;191 | &nbsp;&nbsp;UW NOI DSCR | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;192 | &nbsp;&nbsp;UW NCF DSCR | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;193 | &nbsp;&nbsp;Underwritten NOI Debt Yield | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;194 | &nbsp;&nbsp;Underwritten NCF Debt Yield | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;195 | &nbsp;&nbsp;Total Debt NOI DSCR | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;196 | &nbsp;&nbsp;Total Debt NCF DY | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;197 | &nbsp;&nbsp;Total Debt MAT_LTV | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;198 | &nbsp;&nbsp;Total Debt Per Unit | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;199 | &nbsp;&nbsp;Loan Structure Code | &nbsp;&nbsp;Loan Agreement, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;200 | &nbsp;&nbsp;Single Tenant | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;201 | &nbsp;&nbsp;Largest Tenant | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;202 | &nbsp;&nbsp;AL_Largest Tenant | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;203 | &nbsp;&nbsp;Unit Size | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;204 | &nbsp;&nbsp;Largest Tenant % of NRA | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;205 | &nbsp;&nbsp;Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;206 | &nbsp;&nbsp;2nd Largest Tenant | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;207 | &nbsp;&nbsp;AL_Second Largest Tenant | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;208 | &nbsp;&nbsp;2nd Largest Tenant Unit Size | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;209 | &nbsp;&nbsp;2nd Largest Tenant % of NRA | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;210 | &nbsp;&nbsp;2nd Largest Tenant Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;211 | &nbsp;&nbsp;3rd Largest Tenant | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;212 | &nbsp;&nbsp;AL_Third Largest Tenant | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;213 | &nbsp;&nbsp;3rd Largest Tenant Unit Size | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;214 | &nbsp;&nbsp;3rd Largest Tenant % of NRA | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;215 | &nbsp;&nbsp;3rd Largest Tenant Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;216 | &nbsp;&nbsp;4th Largest Tenant | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;217 | &nbsp;&nbsp;4th Largest Tenant Unit Size | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;218 | &nbsp;&nbsp;4th Largest Tenant % of NRA | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;219 | &nbsp;&nbsp;4th Largest Tenant Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;220 | &nbsp;&nbsp;5th Largest Tenant | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;221 | &nbsp;&nbsp;5th Largest Tenant Unit Size | &nbsp;&nbsp;Underwriting File |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;222 | &nbsp;&nbsp;5th Largest Tenant % of NRA | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;223 | &nbsp;&nbsp;5th Largest Tenant Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;224 | &nbsp;&nbsp;Master Lease (Y/N) | &nbsp;&nbsp;Loan Agreement, Master Lease Agreement |  |
| &nbsp;&nbsp;225 | &nbsp;&nbsp;Master Lease Details | &nbsp;&nbsp;Loan Agreement, Master Lease Agreement |  |
| &nbsp;&nbsp;226 | &nbsp;&nbsp;Title Type | &nbsp;&nbsp;Title Policy |  |
| &nbsp;&nbsp;227 | &nbsp;&nbsp;Lien Position Securitization Code | &nbsp;&nbsp;Loan Agreement, EDGAR ABS XML Technical Specification Document |  |
| &nbsp;&nbsp;228 | &nbsp;&nbsp;Ground Lease Expiration | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;229 | &nbsp;&nbsp;Ground Lease Extension Options | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;230 | &nbsp;&nbsp;Ground Lease Fully Extended Expiration | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;231 | &nbsp;&nbsp;Annual Ground Lease Payment | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;232 | &nbsp;&nbsp;Annual Ground Rent Increases (Y/N) | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;233 | &nbsp;&nbsp;Due on Sale | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;234 | &nbsp;&nbsp;Due on Encumbrance | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;235 | &nbsp;&nbsp;Crossed Loan | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;236 | &nbsp;&nbsp;Related Borrower | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;237 | &nbsp;&nbsp;Borrower Name | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;238 | &nbsp;&nbsp;Single Purpose Entity (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;239 | &nbsp;&nbsp;Recycled SPE (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;240 | &nbsp;&nbsp;SPE State | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;241 | &nbsp;&nbsp;Non Consolidation Opinion (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;242 | &nbsp;&nbsp;Number of Independent Directors | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;243 | &nbsp;&nbsp;TIC Borrower? (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;244 | &nbsp;&nbsp;Delaware LLC or LP? (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;245 | &nbsp;&nbsp;Delaware Statutory Trust? (Yes/No) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;246 | &nbsp;&nbsp;Tenant-in-Common | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;247 | &nbsp;&nbsp;Property Located Within a Qualified Opportunity Zone (Y/N) | &nbsp;&nbsp;Appraisal Report, Loan Agreement, Qualified Opportunity Zone Screenshots |  |
| &nbsp;&nbsp;248 | &nbsp;&nbsp;Sponsor | &nbsp;&nbsp;Loan Agreement, Guaranty Agreement |  |
| &nbsp;&nbsp;249 | &nbsp;&nbsp;Carve-out Guarantor | &nbsp;&nbsp;Guaranty Agreement |  |
| &nbsp;&nbsp;250 | &nbsp;&nbsp;Warm Body Guarantor (Yes/No) | &nbsp;&nbsp;Guaranty Agreement |  |
| &nbsp;&nbsp;251 | &nbsp;&nbsp;Property Manager | &nbsp;&nbsp;Management Agreement, Loan Agreement |  |
| &nbsp;&nbsp;252 | &nbsp;&nbsp;Hotel Franchise Flag | &nbsp;&nbsp;Management Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;253 | &nbsp;&nbsp;Franchise Agreement Expiration | &nbsp;&nbsp;Management Agreement |  |
| &nbsp;&nbsp;254 | &nbsp;&nbsp;Lockbox (Y/N) | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;255 | &nbsp;&nbsp;Lockbox In-place | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;256 | &nbsp;&nbsp;Lockbox Type | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;257 | &nbsp;&nbsp;Cash Management | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;258 | &nbsp;&nbsp;Lockbox Trigger | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;259 | &nbsp;&nbsp;Excess Cash Trap Triggered by DSCR and/or Debt Yield Test (Y/N) | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;260 | &nbsp;&nbsp;Tenant Specific Excess Cash Trap Trigger (Y/N) | &nbsp;&nbsp;Loan Agreement, Cash Management Agreement |  |
| &nbsp;&nbsp;261 | &nbsp;&nbsp;Subservicer In Place (Y/N) | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;262 | &nbsp;&nbsp;Subservicer Name | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;263 | &nbsp;&nbsp;Subservicer Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;264 | &nbsp;&nbsp;Cash/Pmt Collection Function | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;265 | &nbsp;&nbsp;Upfront CapEx Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;266 | &nbsp;&nbsp;Monthly Capex Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;267 | &nbsp;&nbsp;Capex Escrow Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;268 | &nbsp;&nbsp;CapEx Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;269 | &nbsp;&nbsp;Interest on CapEx Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;270 | &nbsp;&nbsp;Upfront Eng. Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;271 | &nbsp;&nbsp;Interest on Eng. Escrow Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;272 | &nbsp;&nbsp;Upfront Envir. Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;273 | &nbsp;&nbsp;Monthly Envir. Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;274 | &nbsp;&nbsp;Envir. Escrow Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;275 | &nbsp;&nbsp;Envir. Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;276 | &nbsp;&nbsp;Interest on Envir. Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;277 | &nbsp;&nbsp;Upfront TI/LC Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;278 | &nbsp;&nbsp;Monthly TI/LC Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;279 | &nbsp;&nbsp;TI/LC Reserve Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;280 | &nbsp;&nbsp;TI/LC Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;281 | &nbsp;&nbsp;Interest on TI/LC Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;282 | &nbsp;&nbsp;Upfront RE Tax Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;283 | &nbsp;&nbsp;Monthly RE Tax Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;284 | &nbsp;&nbsp;RE Tax Escrow Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;285 | &nbsp;&nbsp;RE Tax Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;286 | &nbsp;&nbsp;Interest on Tax Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;287 | &nbsp;&nbsp;Upfront Ins. Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;288 | &nbsp;&nbsp;Monthly Ins. Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;289 | &nbsp;&nbsp;Insurance Escrow Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;290 | &nbsp;&nbsp;Insur. Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;291 | &nbsp;&nbsp;Interest on Insurance Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;292 | &nbsp;&nbsp;Upfront Debt Service Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;293 | &nbsp;&nbsp;Monthly Debt Service Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;294 | &nbsp;&nbsp;Debt Service Reserve Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;295 | &nbsp;&nbsp;Debt Service Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;296 | &nbsp;&nbsp;Interest on Debt Service Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;297 | &nbsp;&nbsp;Upfront Other Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;298 | &nbsp;&nbsp;Monthly Other Reserve | &nbsp;&nbsp;Loan Agreement, Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;299 | &nbsp;&nbsp;Other Reserve Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;300 | &nbsp;&nbsp;Other Reserve Cash or LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;301 | &nbsp;&nbsp;Other Reserve Cap | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;302 | &nbsp;&nbsp;Interest on Other Reserve Goes to: | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;303 | &nbsp;&nbsp;Holdback | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;304 | &nbsp;&nbsp;Holdback Amt | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;305 | &nbsp;&nbsp;Holdback Desc. | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;306 | &nbsp;&nbsp;Letter of Credit | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;307 | &nbsp;&nbsp;Description of LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;308 | &nbsp;&nbsp;Counterparty of LOCs | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;309 | &nbsp;&nbsp;Third Most Recent Hotel Occupancy | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;310 | &nbsp;&nbsp;Third Most Recent Hotel ADR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;311 | &nbsp;&nbsp;Third Most Recent Hotel RevPAR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;312 | &nbsp;&nbsp;Second Most Recent Hotel Occupancy | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;313 | &nbsp;&nbsp;Second Most Recent Hotel ADR | &nbsp;&nbsp;Underwriting File |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;314 | &nbsp;&nbsp;Second Most Recent Hotel RevPAR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;315 | &nbsp;&nbsp;Most Recent Occupancy % (Hotel Only) | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;316 | &nbsp;&nbsp;Most Recent ADR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;317 | &nbsp;&nbsp;Most Recent RevPAR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;318 | &nbsp;&nbsp;UW Occupancy % | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;319 | &nbsp;&nbsp;UW ADR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;320 | &nbsp;&nbsp;UW RevPAR | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;321 | &nbsp;&nbsp;Mortgage Assumable? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;322 | &nbsp;&nbsp;Assumption Fee | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;323 | &nbsp;&nbsp;Condominium Present? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;324 | &nbsp;&nbsp;Previous Securitization | &nbsp;&nbsp;Prior Securitization Support |  |
| &nbsp;&nbsp;325 | &nbsp;&nbsp;Master Servicing Fee Rate | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;326 | &nbsp;&nbsp;Primary Servicing Fee Rate | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;327 | &nbsp;&nbsp;Certificate Administrator Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;328 | &nbsp;&nbsp;Trustee & Paying Agent Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;329 | &nbsp;&nbsp;Operating Advisor Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;330 | &nbsp;&nbsp;ARR Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;331 | &nbsp;&nbsp;CREFC Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;332 | &nbsp;&nbsp;Servicer Fee | &nbsp;&nbsp;Servicer Records |  |
| &nbsp;&nbsp;333 | &nbsp;&nbsp;Admin. Fee | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;334 | &nbsp;&nbsp;Net Mortgage Interest Rate | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;335 | &nbsp;&nbsp;Sources: Loan Amount ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;336 | &nbsp;&nbsp;Sources: Principal's New Cash Contribution ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;337 | &nbsp;&nbsp;Sources: Subordinate Debt ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;338 | &nbsp;&nbsp;Sources: Other Sources ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;339 | &nbsp;&nbsp;Sources: Total Sources ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;340 | &nbsp;&nbsp;Uses: Loan Payoff ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;341 | &nbsp;&nbsp;Uses: Purchase Price ($)<sup>(8) (9)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;342 | &nbsp;&nbsp;Uses: Closing Costs ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;343 | &nbsp;&nbsp;Uses: Reserves ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;344 | &nbsp;&nbsp;Uses: Principal Equity Distribution ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;345 | &nbsp;&nbsp;Uses: Other Uses ($)<sup>(8)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;346 | &nbsp;&nbsp;Uses: Total Uses ($) <sup>(8) (9)</sup> | &nbsp;&nbsp;Closing Statement | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;347 | &nbsp;&nbsp;Asset Subject Demand Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;348 | &nbsp;&nbsp;Asset Subject Demand Status Code | &nbsp;&nbsp;None - Company Provided |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;349 | &nbsp;&nbsp;Repurchase Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;350 | &nbsp;&nbsp;Demand Resolution Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;351 | &nbsp;&nbsp;Repurchaser Name | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;352 | &nbsp;&nbsp;Repurchase Replacement Reason Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;353 | &nbsp;&nbsp;Realized Loss To Trust Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;354 | &nbsp;&nbsp;Liquidation Prepayment Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;355 | &nbsp;&nbsp;Liquidation Prepayment Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;356 | &nbsp;&nbsp;Prepayment Premium Yield Maintenance Received Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;357 | &nbsp;&nbsp;Workout Strategy Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;358 | &nbsp;&nbsp;Most Recent Special Servicer Transfer Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;359 | &nbsp;&nbsp;Most Recent Master Servicer Return Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;360 | &nbsp;&nbsp;Next Interest Rate Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;361 | &nbsp;&nbsp;Next Interest Rate Change Adjustment Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;362 | &nbsp;&nbsp;Next Payment Adjustment Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;363 | &nbsp;&nbsp;Arm Index Rate Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;364 | &nbsp;&nbsp;Asset Type Number | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;365 | &nbsp;&nbsp;Group ID | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;366 | &nbsp;&nbsp;Servicing Advance Method Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;367 | &nbsp;&nbsp;Non Recoverability Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;368 | &nbsp;&nbsp;Asset Added Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;369 | &nbsp;&nbsp;Debt Service Coverage Securitization Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;370 | &nbsp;&nbsp;Most Recent Debt Service Coverage Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;371 | &nbsp;&nbsp;Property Status Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;372 | &nbsp;&nbsp;Underwriting Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;373 | &nbsp;&nbsp;Modified Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;374 | &nbsp;&nbsp;Report Period Modification Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;375 | &nbsp;&nbsp;Other Interest Adjustment Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;376 | &nbsp;&nbsp;Unscheduled Principal Collected Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;377 | &nbsp;&nbsp;Other Principal Adjustment Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;378 | &nbsp;&nbsp;Total Principal Interest Advanced Outstanding Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;379 | &nbsp;&nbsp;Total Taxes Insurance Advances Outstanding Amount | &nbsp;&nbsp;None - Company Provided |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;380 | &nbsp;&nbsp;Other Expenses Advanced Outstanding Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;381 | &nbsp;&nbsp;Payment Status Loan Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;382 | &nbsp;&nbsp;Primary Servicer Name | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;383 | &nbsp;&nbsp;Last Modification Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;384 | &nbsp;&nbsp;Modification Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;385 | &nbsp;&nbsp;Post Modification Interest Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;386 | &nbsp;&nbsp;Post Modification Payment Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;387 | &nbsp;&nbsp;Post Modification Maturity Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;388 | &nbsp;&nbsp;Post Modification Amortization Period Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;389 | &nbsp;&nbsp;Most Recent Valuation Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;390 | &nbsp;&nbsp;Most Recent Valuation Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;391 | &nbsp;&nbsp;Most Recent Valuation Source Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;392 | &nbsp;&nbsp;Valuation Source Securitization Code | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;393 | &nbsp;&nbsp;Interest Only Indicator | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;394 | &nbsp;&nbsp;Balloon Indicator | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;395 | &nbsp;&nbsp;Prepayment Premium Indicator | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;396 | &nbsp;&nbsp;Negative Amortization Indicator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;397 | &nbsp;&nbsp;Arm Index Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;398 | &nbsp;&nbsp;First Rate Adjustment Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;399 | &nbsp;&nbsp;First Payment Adjustment Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;400 | &nbsp;&nbsp;ARM Margin Number | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;401 | &nbsp;&nbsp;Lifetime Rate Cap Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;402 | &nbsp;&nbsp;Lifetime Rate Floor Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;403 | &nbsp;&nbsp;Periodic Rate Increase Limit Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;404 | &nbsp;&nbsp;Periodic Rate Decrease Limit Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;405 | &nbsp;&nbsp;Periodic Payment Adjustment Maximum Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;406 | &nbsp;&nbsp;Periodic Payment Adjustment Maximum Percent | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;407 | &nbsp;&nbsp;Rate Reset Frequency Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;408 | &nbsp;&nbsp;Payment Reset Frequency Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;409 | &nbsp;&nbsp;Index Lookback Days Number | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;410 | &nbsp;&nbsp;Maximum Negative Amortization Allowed Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;411 | &nbsp;&nbsp;Maximum Negative Amortization Allowed Amount | &nbsp;&nbsp;None - Company Provided |  |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;412 | &nbsp;&nbsp;Negative Amortization Deferred Interest Cap Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;413 | &nbsp;&nbsp;Deferred Interest Cumulative Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;414 | &nbsp;&nbsp;Deferred Interest Collected Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;415 | &nbsp;&nbsp;Hyper Amortizing Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;416 | &nbsp;&nbsp;Reporting Period Beginning Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;417 | &nbsp;&nbsp;Reporting Period End Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;418 | &nbsp;&nbsp;Report Period Beginning Schedule Loan Balance Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;419 | &nbsp;&nbsp;Scheduled Interest Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;420 | &nbsp;&nbsp;Scheduled Principal Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;421 | &nbsp;&nbsp;Periodic Principal and Interest Payment Securitization Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;422 | &nbsp;&nbsp;Most Recent Debt Service Amount | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;423 | &nbsp;&nbsp;Total Scheduled Principal Interest Due Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;424 | &nbsp;&nbsp;Most Recent Debt Service Coverage Net Operating Income Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;425 | &nbsp;&nbsp;Most Recent Debt Service Coverage Net Cash Flow Percentage | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;426 | &nbsp;&nbsp;Report Period Interest Rate Percentage | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;427 | &nbsp;&nbsp;Report Period End Actual Balance Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;428 | &nbsp;&nbsp;Report Period End Scheduled Loan Balance Amount | &nbsp;&nbsp;Recalculation | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;429 | &nbsp;&nbsp;Net Operating Income Net Cash Flow Securitization Code | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;430 | &nbsp;&nbsp;Net Operating Income Net Cash Flow Code | &nbsp;&nbsp;None - Company Provided |  |

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&nbsp;&nbsp;&nbsp;&nbsp;(1) For Mortgaged Properties identified on the Final Data File with a Loan of "16.07", "16.13" and "16.15",
for Specified Attribute "City", we were instructed by representatives of the Company to use the Engineering Report as the
Source Document.

&nbsp;&nbsp;&nbsp;&nbsp;(2) For Mortgaged Properties identified on the Final Data File with a Loan of "16.10" and "16.14", for Specified
Attribute "Zip Code", we were instructed by representatives of the Company to use the Engineering Report as the Source Document.

&nbsp;&nbsp;&nbsp;&nbsp;(3) For the Mortgaged Property identified on the Final Data File with a Loan of "13", for Specified Attribute "County",
we were instructed by representatives of the Company to use the Title Policy as the Source Document.

&nbsp;&nbsp;&nbsp;&nbsp;(4) For the Mortgage Loan Asset identified on the Final Data File with a Loan of "20" and the Mortgaged Properties identified
on the Final Data File with a Loan of "20.01", "20.02", "20.03", "20.04", "20.05"
and "20.06", for Specified Attribute "Total SF/Units", we were instructed by representatives of the Company to
use Appraisal Report as the Source Document.

&nbsp;&nbsp;&nbsp;&nbsp;(5) For the Mortgaged Property identified on the Final Data File with a Loan of "33", for Specified Attribute "Total
SF/Units", "Unit of Measure" and "Units Beds Rooms Number", we were

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Loan File Review Procedures** | **EXHIBIT A** |

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instructed to use "4367 Financials October 2025.xls" file, provided by the representatives of the Company, as the Source Document.

&nbsp;&nbsp;&nbsp;&nbsp;(6) For the Mortgage Loan Assets identified on the Final Data File with a Loan of "2," "3" and "16",
for Specified Attribute "Original Balance", we were instructed by representatives of the Company to use the Promissory Note
Splitter as the Source Document.

&nbsp;&nbsp;&nbsp;&nbsp;(7) For the Mortgage Loan Asset identified on the Final Data File with a Loan of "21," for Specified Attribute "Monthly
Debt Service (P&I)", was recalculated as the (i) quotient of (x) the sum of the principal and interest payments for the first
12 months after Cut-off Date as set forth or derived from the Loan Agreement and (ii) 12.

&nbsp;&nbsp;&nbsp;&nbsp;(8) We were instructed by representatives of the Company to perform these procedures for the Collateral identified on the Final Data File
with a Loan of less than "16."

&nbsp;&nbsp;&nbsp;&nbsp;(9) For Mortgaged Property identified on the Final Data File with a Loan of "5", for Specified Attribute "Uses: Purchase
Price ($)", we were instructed by representatives of the Company to use the purchase and sales agreement an additional Source Document.

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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**Exhibit B - Recalculation Methodology**

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;% of deal | &nbsp;&nbsp;Quotient of (i) Cutoff Balance and (ii) aggregate Cutoff Balance for the Mortgage Loan Assets. |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;% of Loan Balance | &nbsp;&nbsp;For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the quotient of (i) Cutoff Balance of each mortgaged property of the related Mortgage Loan Asset and (ii) Cutoff Balance of the related Mortgage Loan Asset. <br>For the Mortgage Loan Assets indicated on the Final Data File as secured by one mortgaged property, the quotient of (i) Cutoff Balance and (ii) Cutoff Balance for such portfolio's Mortgage Loan Asset. |
| &nbsp;&nbsp;23 | &nbsp;&nbsp;Units Beds Rooms Securitization Number | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Unit Beds Rooms Securitization Number for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets Units Beds Rooms Securitization Number is set equal to Units Beds Rooms Number.<br>|
| &nbsp;&nbsp;50 | &nbsp;&nbsp;Original Balance Pari Passu (Non-Trust) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Original Balance Pari Passu (Non-Trust) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the difference between (i) Aggregate Original Balance Pari Passu (Trust+Non-Trust) and (ii) Original Balance.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;51 | &nbsp;&nbsp;Cut-off Date Balance Pari Passu (Trust) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Cut-off Date Balance Pari Passu (Trust) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, Cut-off Date Balance Pari Passu (Trust) for each such Mortgage Loan Asset is set equal to Cutoff Balance.<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;52 | &nbsp;&nbsp;Cut-off Date Balance Pari Passu (Non-Trust) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Cut-off Date Balance Pari Passu (Non-Trust) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu and interest only, we set the Cut-off Date Balance Pari Passu (Non-Trust) to equal Original Balance Pari Passu (Non-Trust).<br>For the Mortgage Loan Asset indicated on the Final Data File with a Loan of "21," we recalculated the amortization schedule in order to determine the principal balance outstanding as of the CutOff Date based upon the Amort. Term, Original Balance Pari Passu (Non-Trust), I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, CutOff Date and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) (calculated using the fixed principal payment as set forth in the Loan Agreement).<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the CutOff Date based upon the Amort. Term, Original Balance Pari Passu (Non-Trust), I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, CutOff Date and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;54 | &nbsp;&nbsp;Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the sum of (i) Cut-off Date Balance Pari Passu (Trust) and (ii) Cut-off Date Balance Pari Passu (Non-Trust).<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;55 | &nbsp;&nbsp;Aggregate Maturity Date Balance Pari Passu (Trust+Non-Trust) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Aggregate Maturity Date Balance Pari Passu (Trust+Non-Trust) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu and interest only, we set the Cut-off Date Balance Pari Passu (Non-Trust) to equal Original Balance Pari Passu (Non-Trust).<br>For the Mortgage Loan Asset indicated on the Final Data File with a Loan of "21," we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Final Mat Date based upon the Amort. Term, Aggregate Original Balance Pari Passu (Trust+Non-Trust), I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, Final Mat Date and Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($)(calculated using the fixed principal payment as set forth in the Loan Agreement).<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Final Mat Date based upon the Amort. Term, Aggregate Original Balance Pari Passu (Trust+Non-Trust), I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, Final Mat Date and Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;56 | &nbsp;&nbsp;Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the difference between (i) Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) and (ii) either the (a) Monthly Debt Service (IO) for interest-only Mortgage Loan Assets, or (b) Monthly Debt Service (P&I) for amortizing and partial interest-only Mortgage Loan Assets.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;58 | &nbsp;&nbsp;Aggregate Pari Passu Annual Debt Service | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Aggregate Pari Passu Annual Debt Service for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the product of (i) Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($) and (ii) 12.<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;64 | &nbsp;&nbsp;Subordinate Companion Loan Cut-off Date Balance ($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Subordinate Companion Loan Cut-off Date Balance ($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with subordinate mortgage debt, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the CutOff Date based upon the subordinate companion loan amort. term, subordinate companion loan I/O period, subordinate companion loan accrual type, subordinate companion loan first payment date, subordinate companion loan term and subordinate companion loan monthly debt service (each as set forth on or derived from the Subordinate Loan Documents), Subordinate Companion Loan Interest Rate, Subordinate Companion Loan Original Balance ($) and CutOff Date.<br>For the Mortgage Loan Assets indicated on the Final Data file as partial interest-only with Seasoning as "0" and full term interest-only subordinate companion loans (if any), the Subordinate Companion Loan Cut-off Date Balance ($) for each such Mortgage Loan Asset is set to equal the Subordinate Companion Loan Original Balance ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;65 | &nbsp;&nbsp;Subordinate Debt Balloon Balance | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Subordinate Debt Balloon Balance for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with subordinate mortgage debt, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Final Mat Date based upon the subordinate companion loan amort. term, subordinate companion loan I/O period, subordinate companion loan accrual type, subordinate companion loan first payment date, subordinate companion loan term, subordinate companion loan maturity date and subordinate companion loan monthly debt service (each as set forth on or derived from the Subordinate Loan Documents), Subordinate Companion Loan Interest Rate and Subordinate Companion Loan Original Balance ($).<br>For the Mortgage Loan Assets indicated on the Final Data file as full term interest-only subordinate companion loans (if any), the Subordinate Debt Balloon Balance for each such Mortgage Loan Asset is set to equal the Subordinate Companion Loan Original Balance ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;67 | &nbsp;&nbsp;Subordinate Debt Loan Annual Payment | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Subordinate Debt Loan Annual Payment for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with subordinate mortgage debt, the product of (i) Subordinate Companion Loan Original Balance ($) (ii) Subordinate Companion Loan Interest Rate and (iii) 365/360.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;68 | &nbsp;&nbsp;Whole Loan Original Balance ($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Original Balance ($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File either as pari passu or with subordinate mortgage debt, the sum of the (i) Original Balance, (ii) Original Balance Pari Passu (Non-Trust) and (iii) Subordinate Companion Loan Original Balance ($), if applicable.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;69 | &nbsp;&nbsp;Whole Loan Cut-off Date Balance ($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Cut-off Date Balance ($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File either as pari passu or with subordinate mortgage debt, the sum of the (i) Cutoff Balance, (ii) Cut-off Date Balance Pari Passu (Non-Trust) and (iii) Subordinate Companion Loan Cut-off Date Balance ($), if applicable.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;70 | &nbsp;&nbsp;Whole Loan Maturity Date Balance ($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Maturity Date Balance ($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File either as pari passu or with subordinate mortgage debt, the sum of the (i) Aggregate Maturity Date Balance Pari Passu (Trust+Non-Trust) and (ii) Subordinate Debt Balloon Balance, if applicable.<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;71 | &nbsp;&nbsp;Whole Loan Interest Rate | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Interest Rate for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Asset identified on the Final Data File with a Loan of "1," we used a Whole Loan Interest Rate of "5.29420%," as set forth or determined from the Loan Agreement.<br>For the Mortgage Loan Assets indicated on the Final Data File with subordinate mortgage debt, the weighted average of the (i) Interest Rate (%) and (ii) Subordinate Companion Loan Interest Rate.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, set equal to Interest Rate (%).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;72 | &nbsp;&nbsp;Whole Loan Monthly Debt Service ($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Monthly Debt Service ($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with subordinate mortgage debt, the sum of the (i) (a) Monthly Debt Service (IO) for full term interest-only Mortgage Loan Assets or (b) Monthly Debt Service (P&I) for amortizing and partial interest-only Mortgage Loan Assets and (ii) subordinate companion loan monthly debt service (as set forth on or derived from the Subordinate Loan Documents).<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, clause (i) is replaced with Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;73 | &nbsp;&nbsp;Whole Loan Cut-off Date LTV Ratio (%) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Cut-off Date LTV Ratio (%) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File either as pari passu or with subordinate mortgage debt, the quotient of (i) Whole Loan Cut-off Date Balance ($) and (ii) Appraised Value.<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;74 | &nbsp;&nbsp;Whole Loan Underwritten NCF DSCR (x) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Underwritten NCF DSCR (x) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File either as pari passu or with subordinate mortgage debt, the quotient of (i) UW NCF and (ii) the product of (a) Whole Loan Monthly Debt Service ($) and (b) 12.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;75 | &nbsp;&nbsp;Whole Loan Underwritten NOI Debt Yield (%) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Whole Loan Underwritten NOI Debt Yield (%) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File either as pari passu or with subordinate mortgage debt, the quotient of (i) UW NOI and (ii) Whole Loan Cut-off Date Balance ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;77 | &nbsp;&nbsp;Mezzanine Debt Cut-off Date Balance($) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Mezzanine Debt Cut-off Date Balance($) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the CutOff Date based upon the mezzanine debt amort. term, mezzanine debt I/O period, mezzanine debt accrual type, mezzanine debt first payment date and mezzanine debt term (each as set forth on or derived from the Mezzanine Loan Documents), Mezzanine Debt Interest Rate (%), Mezzanine Debt Original Balance($), Mezzanine Monthly Debt Service and CutOff Date.<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;78 | &nbsp;&nbsp;Mezzanine Debt Balloon Balance | &nbsp;&nbsp; For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Final Mat Date based upon the mezzanine debt amort. term, mezzanine debt I/O period, mezzanine debt accrual type, mezzanine debt first payment date, mezzanine debt term and mezzanine debt maturity date (each as set forth on or derived from the Mezzanine Loan Documents), Mezzanine Debt Interest Rate (%), Mezzanine Debt Original Balance($) and Mezzanine Monthly Debt Service.<br>For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Mezzanine Debt Balloon Balance for each such mortgaged property is set equal to blank.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;81 | &nbsp;&nbsp;Total Original Debt Balance (Pari + B-note + Mezz) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Original Debt Balance (Pari + B-note + Mezz) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the sum of the (i) Mezzanine Debt Original Balance and (ii) (a) Whole Loan Original Balance ($) for those Mortgage Loan Assets that are pari passu or have subordinate mortgage debt or (b) Original Balance.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;82 | &nbsp;&nbsp;Total Cut-off Date Debt Balance (Pari + B-note + Mezz) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Cut-off Date Debt Balance (Pari + B-note + Mezz) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the sum of (i) Mezzanine Debt Cut-off Date Balance($) and (ii) (a) Whole Loan Cut-off Date Balance ($) for those Mortgage Loan Assets that are pari passu or have subordinate mortgage debt or (b) Cutoff Balance.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;83 | &nbsp;&nbsp;Total Debt Maturity Balance (Pari + B-note + Mezz) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt Maturity Balance (Pari + B-note + Mezz) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the sum of (i) Mezzanine Debt Balloon Balance and (ii) (a) Whole Loan Maturity Date Balance ($) for those Mortgage Loan Assets that are pari passu or have subordinate mortgage debt or (b) Maturity Balance.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;84 | &nbsp;&nbsp;Total Debt (Mortgage + B-Note + Mezz) Annual Debt Service | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt (Mortgage + B-Note + Mezz) Annual Debt Service for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the product of (i) the Total Debt (Mortgage + B-Note + Mezz) Monthly Debt Service and (ii) 12.<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;85 | &nbsp;&nbsp;Total Debt (Mortgage + B-Note + Mezz) Monthly Debt Service | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt (Mortgage + B-Note + Mezz) Monthly Debt Service for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the sum of (i) (a) Monthly Debt Service (IO) for full term interest-only Mortgage Loan Assets or (b) Monthly Debt Service (P&I) for amortizing and partial interest-only Mortgage Loan Assets, (ii) subordinate companion loan monthly debt service (as set forth on or derived from the Subordinate Loan Documents) and (iii) Mezzanine Monthly Debt Service. For the Mortgage Loan Assets indicated on the Final Data File as pari passu, clause (i) of this procedure was replaced with the Total Trust and Non-Trust Pari Passu Companion Loan Monthly Debt Service ($).<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;86 | &nbsp;&nbsp;Total Debt Cut-off Date LTV Ratio (%) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt Cut-off Date LTV Ratio (%) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) Total Cut-off Date Debt Balance (Pari + B-note + Mezz) and (ii) Appraised Value.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;87 | &nbsp;&nbsp;Total Debt Underwritten NCF DSCR (x) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt Underwritten NCF DSCR (x) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) UW NCF and (ii) Total Debt (Mortgage + B-Note + Mezz) Annual Debt Service.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;88 | &nbsp;&nbsp;Total Debt Underwritten NOI Debt Yield (%) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt Underwritten NOI Debt Yield (%) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) UW NOI and (ii) Total Cut-off Date Debt Balance (Pari + B-note + Mezz).<br>These procedures were not performed for any other Mortgage Loan Asset. |

---

www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

---

| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;90 | &nbsp;&nbsp;Original Loan/Unit | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Original Loan/Unit for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) Aggregate Original Balance Pari Passu (Trust+Non-Trust) and (ii) Total SF/Units.<br>For all other Mortgage Loan Assets, the quotient of (i) Original Balance and (ii) Total SF/Units. |
| &nbsp;&nbsp;91 | &nbsp;&nbsp;Cutoff Balance | &nbsp;&nbsp; For the Mortgaged Loan Assets indicated on the Final Data File as secured by more than one mortgaged property, the product of (i) the quotient of (a) Original Balance and (b) Original Balance for such portfolio's Mortgage Loan Asset, and (ii) Cutoff Balance for such portfolio's Mortgage Loan Asset.<br>For the Mortgage Loan Asset identified on the Final Data File with a Loan of "21," we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Cutoff Date based upon the Amort. Term, Original Balance, Interest Rate (%), Accrual Type, First Payment Date, monthly debt service as set forth or derived from the Loan Agreement and CutOff Date.<br>For all other Mortgage Loan Assets, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the CutOff Date based upon the Amort. Term, Original Balance, I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, Cut-off Date and Monthly Debt Service (P&I). |
| &nbsp;&nbsp;92 | &nbsp;&nbsp;Cutoff Balance/Unit | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Cutoff Balance/Unit for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust) and (ii) Total SF/Units.<br>For all other Mortgage Loan Assets, the quotient of (i) Cutoff Balance and (ii) Total SF/Units. |

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;93 | &nbsp;&nbsp;Maturity Balance | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the product of (a) the quotient of (i) Original Balance and (ii) Original Balance for such portfolio's Mortgage Loan Asset, and (b) Maturity Balance for such portfolio's Mortgage Loan Asset.<br>For the Mortgage Loan Asset identified on the Final Data File with a Loan of "21," we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Maturity Date based upon the Amort. Term, Original Balance, I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Final Mat Date and monthly debt service as set forth or derived from the Loan Agreement.<br>For all Mortgage Loan Assets, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the Final Mat Date based upon the Amort. Term, Original Balance, I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, Final Mat Date and Monthly Debt Service (P&I).<br>|
| &nbsp;&nbsp;94 | &nbsp;&nbsp;Maturity Balance per Unit | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Maturity Balance per Unit for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) Aggregate Maturity Date Balance Pari Passu (Trust+Non-Trust) and (ii) Total SF/Units.<br>For all other Mortgage Loan Assets, the quotient of (i) Maturity Balance and (ii) Total SF/Units. |
| &nbsp;&nbsp;102 | &nbsp;&nbsp;Annual Debt Service (P&I) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Annual Debt Service (P&I) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Interest Only" as set forth on the Final Data File, the Annual Debt Service (P&I) is set to equal "NAP."<br>For all other Mortgage Loan Assets, the product of (i) Monthly Debt Service (P&I) and (ii) 12. |
| &nbsp;&nbsp;103 | &nbsp;&nbsp;Annual Debt Service (IO) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Annual Debt Service (IO) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Amortizing Balloon" as set forth on the Final Data File, the Annual Debt Service (IO) is set to equal "NAP."<br>For all other Mortgage Loan Assets, the product of (i) Monthly Debt Service (IO) and (ii) 12. |

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;105 | &nbsp;&nbsp;Monthly Debt Service (IO) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Monthly Debt Service (IO) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Amortizing Balloon" as set forth on the Final Data File, the Monthly Debt Service (IO) is set to equal "NAP."<br>For all other Mortgage Loan Assets, the quotient of (i) the product of (a) Cutoff Balance, (b) Interest Rate (%) and (c) 365/360 and (ii) 12. |
| &nbsp;&nbsp;106 | &nbsp;&nbsp;I/O Period | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the I/O Period for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Amortizing Balloon" as set forth on the Final Data File, the I/O Period is set to equal 0.<br>For all other Mortgage Loan Assets, the count of the number of monthly payment dates from and inclusive of the First Payment Date to and exclusive of the (i) First P&I Payment Date or (ii) Maturity/ARD Date, as applicable. |
| &nbsp;&nbsp;107 | &nbsp;&nbsp;Rem. I/O Period | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Rem. I/O Period for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Amortizing Balloon" as set forth on the Final Data File, the Rem. I/O Period is set to equal 0.<br>For all other Mortgage Loan Assets, the difference between (i) I/O Period and (ii) Seasoning. |
| &nbsp;&nbsp;108 | &nbsp;&nbsp;Term | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Term for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets, the count of the number of monthly payment dates, from and inclusive of (i) First Payment Date, to and inclusive of (ii) Maturity/ARD Date.<br>|

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

---

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;109 | &nbsp;&nbsp;Rem. Term | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Term for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets, the difference between (i) Term and (ii) Seasoning.<br>|
| &nbsp;&nbsp;110 | &nbsp;&nbsp;Amort. Term | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Amort. Term for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Interest Only" as set forth on the Final Data File, the Amort. Term is set to equal 0.<br>For the Mortgage Loan Asset identified on the Final Data File with a Loan of "21," the quotient of (i) Whole Loan Original Balance ($) and (ii) fixed principal payment mentioned in Loan Agreement.<br>For the Mortgage Loan Assets with an Amortization type of "Amortizing Balloon," we recalculated the Amort. Term based on Original Balance, Monthly Debt Service (P&I) and Interest Rate (%).<br>|
| &nbsp;&nbsp;111 | &nbsp;&nbsp;Rem. Amort. | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Rem. Amort. for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with an Amortization type of "Interest Only" as set forth on the Final Data File, the Rem. Amort. is set to equal 0.<br>For the Mortgage Loan Assets with an Amortization type of "Amortizing Balloon," the difference between (i) Amort. Term and (ii) Seasoning. |
| &nbsp;&nbsp;112 | &nbsp;&nbsp;Seasoning | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Seasoning for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets, the count of the number of monthly payment dates, from and inclusive of (i) First Payment Date, to and inclusive of (ii) CutOff Date. In no event will Seasoning be less than 0.<br>|

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;189 | &nbsp;&nbsp;Cutoff LTV (%) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Cutoff LTV (%) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust) and (ii) Appraised Value.<br>For all other Mortgage Loan Assets, the quotient of (i) Cutoff Balance and (ii) Appraised Value.<br>|
| &nbsp;&nbsp;190 | &nbsp;&nbsp;Maturity LTV (%) | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Maturity LTV (%) for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) Aggregate Maturity Date Balance Pari Passu (Trust+Non-Trust) and (ii) Appraised Value.<br>For all other Mortgage Loan Assets, the quotient of (i) Maturity Balance and (ii) Appraised Value.<br>|
| &nbsp;&nbsp;191 | &nbsp;&nbsp;UW NOI DSCR | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the UW NOI DSCR for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) UW NOI and (ii) Aggregate Pari Passu Annual Debt Service.<br>For all other Mortgage Loan Assets, the quotient of (i) UW NOI and (ii) (a) Annual Debt Service (IO) for the Mortgage Loan Assets with an Amortization type of "Interest Only" as set forth on the Final Data File or (b) Annual Debt Service (P&I).<br>|

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;192 | &nbsp;&nbsp;UW NCF DSCR | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the UW NCF DSCR for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) UW NCF and (ii) Aggregate Pari Passu Annual Debt Service.<br> .<br> For all other Mortgage Loan Assets, the quotient of (i) UW NCF and (ii) (a) Annual Debt Service (IO) for the Mortgage Loan Assets with an Amortization type of "Interest Only" as set forth on the Final Data File or (b) Annual Debt Service (P&I). |
| &nbsp;&nbsp;193 | &nbsp;&nbsp;Underwritten NOI Debt Yield | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Underwritten NOI Debt Yield for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) UW NOI and (ii) Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust).<br>For all other Mortgage Loan Assets, the quotient of (i) UW NOI and (ii) Cutoff Balance. |
| &nbsp;&nbsp;194 | &nbsp;&nbsp;Underwritten NCF Debt Yield | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Underwritten NCF Debt Yield for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu, the quotient of (i) UW NCF and (ii) Aggregate Cut-off Date Balance Pari Passu (Trust+Non-Trust).<br>For all other Mortgage Loan Assets, the quotient of (i) UW NCF and (ii) Cutoff Balance. |
| &nbsp;&nbsp;195 | &nbsp;&nbsp;Total Debt NOI DSCR | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt NOI DSCR for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) UW NOI and (ii) Total Debt (Mortgage + B-Note + Mezz) Annual Debt Service.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;196 | &nbsp;&nbsp;Total Debt NCF DY | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt NCF DY for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) UW NCF and (ii) Total Cut-off Date Debt Balance (Pari + B-note + Mezz).<br>These procedures were not performed for any other Mortgage Loan Asset. |

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;197 | &nbsp;&nbsp;Total Debt MAT_LTV | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt MAT_LTV for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) Total Debt Maturity Balance (Pari + Bnote + Mezz) and (ii) Appraised Value.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;198 | &nbsp;&nbsp;Total Debt Per Unit | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Total Debt Per Unit for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File with mezzanine debt, the quotient of (i) Total Original Debt Balance (Pari + Bnote + Mezz) and (ii) Total SF/Units.<br>These procedures were not performed for any other Mortgage Loan Asset. |
| &nbsp;&nbsp;202 | &nbsp;&nbsp;AL_Largest Tenant | &nbsp;&nbsp; For each mortgaged property with Largest Tenant as "NAP" or blank, is set equal to blank.<br>For the Mortgaged Properties, set equal to Largest Tenant.<br>We performed no procedures to identify dark or subleased tenants. |
| &nbsp;&nbsp;204 | &nbsp;&nbsp;Largest Tenant % of NRA | &nbsp;&nbsp; For the Mortgaged Properties with Unit Size greater than zero as set forth on the Final Data File, the quotient of (i) Unit Size and (ii) Total SF/Units. For the Mortgaged Properties identified on the Final Data File with a Loan of "10," "30" and "32," we were instructed by representatives of the company to replace clause (ii) of this recalculation with total sf of commercial space as set forth on the underwritten rent roll.<br>For each mortgaged property with Unit Size as "NAP" or blank, is set equal to Unit Size. |
| &nbsp;&nbsp;207 | &nbsp;&nbsp;AL_Second Largest Tenant | &nbsp;&nbsp; For the Mortgaged Properties, set equal to 2nd Largest Tenant.<br>For each mortgaged property with 2nd Largest Tenant as "NAP" or blank, is set equal to blank.<br>We performed no procedures to identify dark or subleased tenants. |

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;209 | &nbsp;&nbsp;2nd Largest Tenant % of NRA | &nbsp;&nbsp; For the Mortgaged Properties with 2nd Largest Tenant Unit Size greater than zero as set forth on the Final Data File, the quotient of (i) 2nd Largest Tenant Unit Size and (ii) Total SF/Units. For the Mortgaged Properties identified on the Final Data File with a Loan of "10," "30" and "32," we were instructed by representatives of the company to replace clause (ii) of this recalculation with total sf of commercial space as set forth on the underwritten rent roll.<br>For each mortgaged property with 2nd Largest Tenant Unit Size as "NAP" or blank, is set equal to 2nd Largest Tenant Unit Size. |
| &nbsp;&nbsp;212 | &nbsp;&nbsp;AL_Third Largest Tenant | &nbsp;&nbsp; For the Mortgaged Properties, set equal to 3rd Largest Tenant.<br>For each mortgaged property with 3rd Largest Tenant as "NAP" or blank, is set equal to blank.<br>We performed no procedures to identify dark or subleased tenants. |
| &nbsp;&nbsp;214 | &nbsp;&nbsp;3rd Largest Tenant % of NRA | &nbsp;&nbsp; For the Mortgaged Properties with 3rd Largest Tenant Unit Size greater than zero as set forth on the Final Data File, the quotient of (i) 3rd Largest Tenant Unit Size and (ii) Total SF/Units. For the Mortgaged Properties identified on the Final Data File with a Loan of "10," "30" and "32," we were instructed by representatives of the company to replace clause (ii) of this recalculation with total sf of commercial space as set forth on the underwritten rent roll.<br>For each mortgaged property with 3rd Largest Tenant Unit Size as "NAP" or blank, is set equal to 3rd Largest Tenant Unit Size. |
| &nbsp;&nbsp;218 | &nbsp;&nbsp;4th Largest Tenant % of NRA | &nbsp;&nbsp; For the Mortgaged Properties with 4th Largest Tenant Unit Size greater than zero as set forth on the Final Data File, the quotient of (i) 4th Largest Tenant Unit Size and (ii) Total SF/Units. For the Mortgaged Properties identified on the Final Data File with a Loan of "10," "30" and "32," we were instructed by representatives of the company to replace clause (ii) of this recalculation with total sf of commercial space as set forth on the underwritten rent roll.<br>For each mortgaged property with 4th Largest Tenant Unit Size as "NAP" or blank, is set equal to 4th Largest Tenant Unit Size. |
| &nbsp;&nbsp;222 | &nbsp;&nbsp;5th Largest Tenant % of NRA | &nbsp;&nbsp; For the Mortgaged Properties with 5th Largest Tenant Unit Size greater than zero as set forth on the Final Data File, the quotient of (i) 5th Largest Tenant Unit Size and (ii) Total SF/Units. For the Mortgaged Properties identified on the Final Data File with a Loan of "10," "30" and "32," we were instructed by representatives of the company to replace clause (ii) of this recalculation with total sf of commercial space as set forth on the underwritten rent roll.<br>For each mortgaged property with 5th Largest Tenant Unit Size as "NAP" or blank, is set equal to 5th Largest Tenant Unit Size. |

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;236 | &nbsp;&nbsp;Related Borrower | &nbsp;&nbsp;A recalculation in which borrower relationships were identified based on shared Sponsor names. Related groups were then assigned numbers based on the descending order of aggregate Cutoff Balance of the related group (starting with Group 1), if applicable. |
| &nbsp;&nbsp;333 | &nbsp;&nbsp;Admin. Fee | &nbsp;&nbsp;For the Mortgage Loan Assets, the sum of (i) Certificate Administrator Fee, (ii) Trustee & Paying Agent Fee, (iii) Operating Advisor Fee, (iv) ARR Fee, (v) CREFC Fee and (vi) Servicer Fee.<br>For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Admin. Fee for each such mortgaged property is set equal to blank. |
| &nbsp;&nbsp;334 | &nbsp;&nbsp;Net Mortgage Interest Rate | &nbsp;&nbsp;For the Mortgage Loan Assets, the difference of (i) Interest Rate (%) and (ii) Admin. Fee.<br>For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Net Mortgage Interest Rate for each such mortgaged property is set equal to blank. |
| &nbsp;&nbsp;392 | &nbsp;&nbsp;Valuation Source Securitization Code | &nbsp;&nbsp;Set equal to Appraiser Designation. |
| &nbsp;&nbsp;418 | &nbsp;&nbsp;Report Period Beginning Schedule Loan Balance Amount | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Report Period Beginning Schedule Loan Balance Amount for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets indicated on the Final Data File as pari passu and interest only, we set the Report Period Beginning Schedule Loan Balance Amount to equal Cutoff Balance.<br>For the Mortgage Loan Asset identified on the Final Data File with a Loan of "21," we recalculated the Report Period Beginning Schedule Loan Balance Amount based on the amortization schedule as derived from the Loan Agreement.<br>For all other Mortgage Loan Assets, we recalculated the amortization schedule in order to determine the principal balance outstanding as of the February 2026 based upon the Amort. Term, Original Balance, I/O Period, Interest Rate (%), Accrual Type, First Payment Date, Term, Monthly Debt Service (P&I) and Payment Date in February 2026.<br>|

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Recalculation Methodology** | **EXHIBIT B** |

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;419 | &nbsp;&nbsp;Scheduled Interest Amount | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Scheduled Interest Amount for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with (i) Seasoning equal to"0," or (ii) Rem. Amort. equal to Amort. Term, as set forth on the Final Data File, set to equal 0.<br>For all other Mortgage Loan Assets, the product of (i) Report Period Beginning Schedule Loan Balance Amount, (ii) Interest Rate (%), (iii) number of calendar days from and inclusive of the Payment Date in February 2026 to and exclusive of the Cut-off Date (as stipulated by representatives of the Company) and (iv) a fraction equal to 1/360. |
| &nbsp;&nbsp;420 | &nbsp;&nbsp;Scheduled Principal Amount | &nbsp;&nbsp; For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Scheduled Principal Amount for each such mortgaged property is set equal to blank.<br>For the Mortgage Loan Assets with (i) Seasoning equal to"0," or (ii) Rem. Amort. equal to Amort. Term or (iii) Amort. Term equal to "0", as set forth on the Final Data File, set to equal 0.<br>For the Mortgage Loan Asset identified on the Final Data File with a Loan of "21," is set equal to the fixed principal payment indicated in the Loan Agreement.<br>For all other Mortgage Loan Assets, the difference of (i) Monthly Debt Service (P&I) and (ii) Scheduled Interest Amount.<br>|
| &nbsp;&nbsp;421 | &nbsp;&nbsp;Periodic Principal and Interest Payment Securitization Amount | &nbsp;&nbsp; For the Mortgage Loan Assets, the sum of (i) Scheduled Interest Amount and (ii) Scheduled Principal Amount.<br>For the Mortgaged Properties indicated on the Final Data File as securing part of a portfolio, the Periodic Principal and Interest Payment Securitization Amount for each such mortgaged property is set equal to blank. |
| &nbsp;&nbsp;423 | &nbsp;&nbsp;Total Scheduled Principal Interest Due Amount | &nbsp;&nbsp;For the Collateral, set to equal Periodic Principal and Interest Payment Securitization Amount. |
| &nbsp;&nbsp;426 | &nbsp;&nbsp;Report Period Interest Rate Percentage | &nbsp;&nbsp;For the Collateral, set equal to Interest Rate (%). |
| &nbsp;&nbsp;427 | &nbsp;&nbsp;Report Period End Actual Balance Amount | &nbsp;&nbsp;For the Collateral, set equal to Cutoff Balance. |
| &nbsp;&nbsp;428 | &nbsp;&nbsp;Report Period End Scheduled Loan Balance Amount | &nbsp;&nbsp;For the Collateral, set equal to Cutoff Balance. |

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www.pwc.com *PricewaterhouseCoopers LLP <br> 401 Broadhollow Rd, Melville, NY 11747 <br> T: 631-753-2700*

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| | |
|:---|:---|
| **BMO 2026-5C14 Mortgage Trust <br> Additional Company Provided Attributes** | **EXHIBIT C** |

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**Exhibit C - Additional Company Provided Attributes** 

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| | |
|:---|:---|
| &nbsp;&nbsp;**Loan** | &nbsp;&nbsp;**Specified Attribute(s)** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Monthly TI/LC Reserve; Recycled SPE (Yes/No) |
| &nbsp;&nbsp;2.05 | &nbsp;&nbsp;Current Occupancy Date |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;Recycled SPE (Yes/No) |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;Aggregate Original Balance Pari Passu (Trust+Non-Trust); Original Balance; Pari Passu Split (Y/N) |
| &nbsp;&nbsp;12 | &nbsp;&nbsp;Appraisal FIRREA (Y/N) |
| &nbsp;&nbsp;14 | &nbsp;&nbsp;Largest Tenant |
| &nbsp;&nbsp;20 | &nbsp;&nbsp; Recycled SPE (Yes/No); Property Manager; Cash Management; Monthly Other Reserve; Monthly TI/LC Reserve<br>|
| &nbsp;&nbsp;20.01 | &nbsp;&nbsp;Property Manager |
| &nbsp;&nbsp;20.02 | &nbsp;&nbsp;Property Manager |
| &nbsp;&nbsp;20.03 | &nbsp;&nbsp;Property Manager |
| &nbsp;&nbsp;20.04 | &nbsp;&nbsp;Property Manager |
| &nbsp;&nbsp;20.05 | &nbsp;&nbsp;Property Manager |
| &nbsp;&nbsp;20.06 | &nbsp;&nbsp;Property Manager |
| &nbsp;&nbsp;28 | &nbsp;&nbsp;Loan Purpose; County |
| &nbsp;&nbsp;28.01 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.02 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.03 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.04 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.05 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.06 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.07 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.08 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.09 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;28.10 | &nbsp;&nbsp;County |
| &nbsp;&nbsp;31 | &nbsp;&nbsp;Year Renovated |
| &nbsp;&nbsp;32 | &nbsp;&nbsp;Recycled SPE (Yes/No) |

---

## Exhibit 99.2

**Exhibit 99.2**

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| | | |
|:---|:---|:---|
| ![](eylogo2.jpg) | **Ernst & Young LLP**<br> One Manhattan West<br> New York, NY 10001 | Tel: +1 212 773 3000<br> ey.com |

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**Report of Independent Accountants on Applying Agreed-Upon Procedures**

BMO Commercial Mortgage Securities LLC (the "Depositor")

Bank of Montreal ("BMO")

BMO Capital Markets Corp.

BSPRT CMBS Finance, LLC ("BSPRT")

Citi Real Estate Funding Inc. ("CREFI")

Citigroup Global Markets Inc.

German American Capital Corporation ("GACC")

Goldman Sachs Mortgage Company ("GSMC")

Goldman Sachs & Co. LLC

Goldman Sachs Bank USA

Natixis Real Estate Capital LLC ("Natixis")

Societe Generale Financial Corporation ("SGFC")

SG Americas Securities, LLC

Starwood Mortgage Capital LLC ("SMC")

UBS AG New York Branch ("UBS AG")

(collectively, the "Specified Parties")

Re: BMO 2026-5C14 Mortgage Trust (the "Issuing Entity")<br> Commercial Mortgage Pass-Through Certificates, Series 2026-5C14 (the "Certificates")

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by the Specified Parties, for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to the Mortgage Loans (as defined herein) contained on the Underwriting Files, Underwritten Rent Rolls and ASRs (all as defined herein) (as applicable) (collectively, the "Subject Matter") relating to the Issuing Entity's securitization transaction as of 25 February 2026. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this report. No other party acknowledged the appropriateness of the procedures. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

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| | |
|:---|:---|
| ![](eylogo2.jpg) | Page 2 of 5 |

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For the purpose of the procedures described in this report, BMO, BSPRT, CREFI, GACC, GSMC, Natixis, SGFC, SMC and UBS AG (collectively, the "Mortgage Loan Sellers"), on behalf of the Depositor, provided us with the following information, as applicable, for each Mortgage Loan:

a. Certain electronic data files (the "Borrower Operating Statement Data Files") prepared
by the Mortgage Loan borrower(s) containing revenue, expense and net operating income information relating to the historical three year
period, if applicable (the "Historical 3 Year Period"), and most recent trailing twelve month period, if applicable
(the "TTM Period," together with the Historical 3 Year Period, the "Historical Periods"), for the Collateral
Property or Collateral Properties (both as defined herein) that secure the Mortgage Loan,

b. The most recent appraisal reports (the "Appraisals") prepared for the applicable Mortgage
Loan Seller, which contain the appraiser's estimated year one (the "Year One Period," together with the Historical Periods,
the "Specified Periods") revenue, expense and net operating income information for the Collateral Property or Collateral Properties
that secure the Mortgage Loan,

c. The borrower budgets (the "Borrower Budgets") prepared by the Mortgage Loan borrower(s) for
the Collateral Property or Collateral Properties that secure the Mortgage Loan,

d. Copies of the ground rent abstracts or leases, if applicable (the "Ground Rent Documents"),

e. A lender prepared Argus File (the "1 Willoughby Square Argus File") for the Collateral Property
that secures the Mortgage Loan identified on the Mortgage Loan Schedule (as defined herein) as "1 Willoughby Square"
(the "1 Willoughby Square Mortgage Loan"),

f. Electronic underwriting files (the "Underwriting Files") prepared by the applicable
Mortgage Loan Seller containing:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The revenue and expense information for the Specified Periods and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The underwritten revenue, expense and net cash flow information for the underwritten period (the "Underwritten
Period")

for the Collateral Property or Collateral Properties that secure the Mortgage Loan,

g. Instructions, assumptions and methodologies (the "Underwriting Instructions and Adjustments")
used by the applicable Mortgage Loan Seller to prepare the information on the Underwriting Files, ASRs and/or Underwritten Rent Rolls,
which were included as footnotes to the Underwriting Files and/or were separately provided in e-mail or other written correspondence
from the applicable Mortgage Loan Seller and

h. Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedures described in this report, the Depositor provided us with a schedule (the "Mortgage Loan Schedule") containing a list of the Mortgage Loans and the original principal balance of each Mortgage Loan, which is shown on Exhibit 1 to Attachment A.

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| | |
|:---|:---|
| ![](eylogo2.jpg) | Page 3 of 5 |

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For the purpose of the procedures described in this report with respect to each Mortgage Loan with an original principal balance, as shown on the Mortgage Loan Schedule, equal to or greater than $10,000,000 (collectively, the "$10MM+ Mortgage Loans") and the Mortgage Loan identified on the Mortgage Loan Schedule as "822 Flatbush" (the "822 Flatbush Mortgage Loan"), the Mortgage Loan Sellers, as applicable, on behalf of the Depositor, provided us with:

a. The most recent real estate tax bills (the "Tax Bills") for the Collateral Property or Collateral
Properties that secure such $10MM+ Mortgage Loan and 822 Flatbush Mortgage Loan,

b. The most recent insurance review files (the "Insurance Review Files") for the Collateral
Property or Collateral Properties that secure such $10MM+ Mortgage Loan,

c. The asset summary report(s) (the "ASRs"),

d. The most recent electronic borrower rent roll files (the "Borrower Rent Roll Files") for
the Collateral Property or Collateral Properties that secure such $10MM+ Mortgage Loan,

e. The lease agreements (the "Leases"), lease abstracts (the "Lease Abstracts")
and/or lease estoppels (the "Estoppels," together with the Leases and Lease Abstracts, the "Lease Documents")
relating to the commercial tenants at the Collateral Property or Collateral Properties that secure such $10MM+ Mortgage Loan and

f. The underwritten rent rolls (the "Underwritten Rent Rolls") for the Collateral Property or
Collateral Properties that secure such $10MM+ Mortgage Loan.

For certain Collateral Properties, we were instructed by the applicable Mortgage Loan Sellers, on behalf of the Depositor, to obtain information relating to the current property taxes for each such Collateral Property from the applicable tax assessor website (each, a "Tax Assessor Website," and collectively, the "Tax Assessor Websites").

For the purpose of the procedures described in this report, the Borrower Operating Statement Data Files, Appraisals, Borrower Budgets, Ground Rent Documents, 1 Willougby Square Argus File, Tax Bills, Insurance Review Files, Borrower Rent Roll Files, Lease Documents and Tax Assessor Websites are hereinafter collectively referred to as the "Source Documents."

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| | |
|:---|:---|
| ![](eylogo2.jpg) | Page 4 of 5 |

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The procedures included in Attachment A were limited to comparing or recalculating certain information that is further described in Attachment A. The Depositor is responsible for the Subject Matter, Source Documents, Underwriting Files, Underwriting Instructions and Adjustments, Mortgage Loan Schedule, ASRs, Underwritten Rent Rolls and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A with respect to the Underwriting Files, ASRs (as applicable) or Underwritten Rent Rolls. We have not verified, and we make no representation as to, the appropriateness, accuracy, completeness or reasonableness of the Source Documents, ASRs (as applicable), Underwriting Instructions and Adjustments, Mortgage Loan Schedule or any other information provided to us, or that we were instructed to obtain, by the Depositor or Mortgage Loan Sellers, on behalf of the Depositor, upon which we relied in forming our findings. We performed no procedures to compare any information contained in any Source Document or ASR (as applicable) to any information contained in any other Source Document or ASR (as applicable). Accordingly, we make no representation and express no opinion or conclusion as to: (a) the existence of the Mortgage Loans, (b) the ability of any Mortgage Loan borrower(s) to repay the Mortgage Loans, (c) questions of legal or tax interpretation or (d) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions and methodologies provided to us by the Depositor or Mortgage Loan Sellers, on behalf of the Depositor, that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the "AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

The agreed-upon procedures described in this report were not performed for the purpose of:

a. Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization
(a "rating agency") or

b. Making any findings with respect to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The value of the collateral securing the Mortgage Loans,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Whether the originator(s) of the Mortgage Loans complied with federal, state or local laws or regulations
or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Any other factor or characteristic of the Mortgage Loans that would be material to the likelihood that
the issuer of the Certificates will pay interest and principal in accordance with applicable terms and conditions.

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| | |
|:---|:---|
| ![](eylogo2.jpg) | Page 5 of 5 |

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We are required to be independent of the Depositor and to meet our other ethical responsibilities, as applicable for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedures engagements are less restrictive than independence requirements for audit and other attestation services.

This report is intended solely for the information and use of the Specified Parties and is not intended to be, and should not be, used by anyone other than the Specified Parties. It is not intended to be, and should not be, used by any other person or entity, including investors and rating agencies, who are not identified in the report as Specified Parties, but who may have access to this report as required by law or regulation.

/s/ Ernst & Young LLP

25 February 2026

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| | |
|:---|:---|
| ![](eylogo2.jpg) | **Attachment A**<br> Page 1 of 5 |

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**<u>Background</u>**

For the purpose of the procedures described in this report, the Depositor indicated that the assets of the Issuing Entity will primarily consist of a pool of fixed rate commercial mortgage loans (the "Mortgage Loans") secured by first mortgage liens on various types of commercial properties (each, a "Collateral Property," and collectively, the "Collateral Properties").

**<u>Procedures performed and our associated findings</u>**

*Operating Statement Comparison and Recalculation Procedures*

1. Using the applicable Source Document(s) listed on the AUP Findings Schedules (as defined herein) and the Underwriting Instructions
and Adjustments (as applicable) for each Mortgage Loan (as applicable), we compared, or recalculated and compared:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The effective gross revenue or total revenues,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Total expenses and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Net operating income

for each Specified Period that is shown in the applicable Source Document(s) to the corresponding information on the Underwriting File. We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the instruction(s) provided by the Depositor described below).

For the purpose of this procedure, the Depositor instructed us to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Omit non-cash and non-recurring revenues and expenses that are shown on the Borrower Operating Statement Data Files from the comparison
of the information that is shown on the Underwriting File,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Use a materiality threshold of +/- 5%, calculated as a percentage of the value as shown in the applicable Source Document(s),
which is also below $10,000, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Not perform the procedure described above for any of the Specified Periods that were not shown on the Underwriting Files for the Collateral
Properties that secure the Mortgage Loans.

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| | |
|:---|:---|
| ![](eylogo2.jpg) | **Attachment A**<br> Page 2 of 5 |

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*Cashflow Reimbursement Comparison and Recalculation Procedures*

2. Using the applicable Source Document(s) listed on the AUP Findings Schedules and the Underwriting Instructions and Adjustments (as
applicable) for each of the first twenty (20) Mortgage Loans shown on the Mortgage Loan Schedule (collectively, the "Top 20
Mortgage Loans") (as applicable), we compared, or recalculated and compared, the cash flow reimbursements for the five largest tenants
(ordered by underwritten cash flow reimbursements of each tenant from largest to smallest) at the Collateral Property or Collateral Properties
that secure such Top 20 Mortgage Loan, as shown in the applicable Source Document(s), to the corresponding underwritten cash flow reimbursements
on the Underwritten Rent Roll or Underwriting File. We provided the Mortgage Loan Sellers (as applicable) a list of any differences that
were found (subject to the instruction(s) provided by the Depositor described below).

For the purpose of this procedure, the Depositor instructed us to use a materiality threshold of +/- 10%, calculated as a percentage of the value as shown in the applicable Source Document(s), which is also below $10,000.

*Supporting Expense Comparison and Recalculation Procedures*

3. Using the applicable Source Document(s) listed on the AUP Findings Schedules and the Underwriting Instructions and Adjustments (as
applicable) for each Mortgage Loan (as applicable), we compared, or recalculated and compared, the ground rent expense of each Mortgage
Loan for the Underwritten Period, as shown in the applicable Source Document(s), to the corresponding information on the Underwriting
File. We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the instruction(s) provided
by the Depositor described below).

For the purpose of this procedure, the Depositor instructed us to use a materiality threshold of +/- 5%, calculated as a percentage of the value as shown in the applicable Source Document(s), which is also below $10,000.

4. Using the applicable Source Document(s) listed on the AUP Findings Schedules and the Underwriting Instructions and Adjustments (as
applicable) for each $10MM+ Mortgage Loan (as applicable), we compared, or recalculated and compared, the tax expense and insurance expense
amounts for the Underwritten Period (as applicable), as shown in the applicable Source Document(s), to the corresponding information on
the Underwriting File. We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the
instruction(s) provided by the Depositor described below).

For the purpose of this procedure, the Depositor instructed us to only identify differences where the tax expense and insurance expense amounts in the applicable Source Document(s) exceeded a -5% and -$10,000 variance from the corresponding amounts on the Underwriting File and that were not explained in the Underwriting Instructions and Adjustments.

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| | |
|:---|:---|
| ![](eylogo2.jpg) | **Attachment A**<br> Page 3 of 5 |

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*Lease Expiration and Termination Comparison Procedures*

5. Using the applicable Source Document(s) listed on the AUP Findings Schedules and the Underwriting Instructions and Adjustments (as
applicable) for the Collateral Property or Collateral Properties that secure each of the Top 20 Mortgage Loans (as applicable), we compared:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The lease expiration date only for the commercial tenants (ordered, from largest to smallest, by the underwritten base rent revenue
of each tenant) that comprise 80% of the aggregate underwritten base rent revenue (with a maximum of ten tenants), as shown on the
Underwritten Rent Roll, at the Collateral Property or Collateral Properties that secure such Top 20 Mortgage Loan and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. The lease early termination options for the ten largest commercial tenants (by underwritten base rent revenue) at the Collateral Property
or Collateral Properties that secure such Top 20 Mortgage Loan,

all as shown in the applicable Source Document(s), to the corresponding information on the Underwritten Rent Roll (or ASR if the lease early termination options are not shown on the corresponding Underwritten Rent Roll). We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the instruction(s) provided by the Depositor described below).

Using the applicable Source Document(s) listed on the AUP Findings Schedules and the Underwriting Instructions and Adjustments (as applicable) for the Collateral Property or Collateral Properties that secure each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan (as applicable), we compared the lease expiration date and lease early termination options for the five largest commercial tenants (by underwritten base rent revenue) at the Collateral Property or Collateral Properties that secure such $10MM+ Mortgage Loan, as shown in the applicable Source Document(s), to the corresponding information on the Underwritten Rent Roll (or ASR if the lease early termination options are not shown on the corresponding Underwritten Rent Roll). We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the instruction(s) provided by the Depositor described below).

For the purpose of the lease expiration date comparison procedures, the Depositor instructed us to use a materiality threshold of +/- 90 days.

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| | |
|:---|:---|
| ![](eylogo2.jpg) | **Attachment A**<br> Page 4 of 5 |

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*Underwritten Cashflow Comparison and Recalculation Procedures*

6. Using:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. The TTM Period revenue and expense information that is contained on the Underwriting File,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. The underwritten revenue and expense information that is contained on the Underwriting File and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The Underwriting Instructions and Adjustments

for each $10MM+ Mortgage Loan (as applicable), we compared the underwritten revenue and expense line items, as shown on the Underwriting File, to the corresponding TTM Period revenue and expense line items, as shown on the Underwriting File. We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the instruction(s) provided by the Depositor described below).

For the purpose of this procedure, the Depositor instructed us to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Use a materiality threshold of +/- 10%, calculated as a percentage of the TTM Period revenue or expense line item value,
as shown on the Underwriting File, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Only identify differences over the 10% materiality threshold (calculated as described in a. above) that were not explained in the
Underwriting Instructions and Adjustments.

Using:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Information on the Underwriting Files,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Information in the Source Documents,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Information in the ASRs,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Information on the Underwritten Rent Rolls and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. The Underwriting Instructions and Adjustments

for each $10MM+ Mortgage Loan (as applicable), and the additional instruction provided by the Depositor described in item b. of the succeeding paragraph of this Item, we recalculated and compared the underwritten revenue, expense and net cash flow line items on the Underwriting File (except for the "Base Rent" and "Rent Step" line items shown on the Underwriting File for the Mortgage Loan identified on the Mortgage Loan Schedule as "535 & 545 5th Avenue" (the "535 & 545 5th Avenue Mortgage Loan") for which we recalculated base rent and rent step only for the tenants (ordered, from largest to smallest, by underwritten base rent revenue of each tenant) that comprise 86% of the aggregate underwritten base rent revenue for occupied tenants, as shown on the Underwritten Rent Roll, and the "Base Rent" and "Rent Step" line items shown on the Underwriting File for the Mortgage Loan identified on the Mortgage Loan Schedule as "Northshore Mall" (the "Northshore Mall Mortgage Loan") for which we recalculated base rent and rent step only for the tenants (ordered, from largest to smallest, by underwritten base rent revenue of each tenant) that comprise 77% of the aggregate underwritten base rent revenue for occupied tenants, as shown on the Underwritten Rent Roll). We provided the Mortgage Loan Sellers (as applicable) a list of any differences that were found (subject to the instruction(s) provided by the Depositor described below).

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| | |
|:---|:---|
| ![](eylogo2.jpg) | **Attachment A**<br> Page 5 of 5 |

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*Underwritten Cashflow Comparison and Recalculation Procedures (continued)*

6. (continued)

For the purpose of this procedure, the Depositor instructed us to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Use a materiality threshold for each underwritten revenue, expense and net cash flow line item of +/- 5%, calculated
as a percentage of the value as shown on the Underwriting File, which is also below $15,000, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Assume that an underwritten revenue or expense line item is based on the TTM Period if the Underwriting Instructions and Adjustments
do not include information for such underwritten revenue or expense line item.

7. Subsequent to the performance of the procedures described in the preceding Items, the Mortgage Loan Sellers, on behalf of the Depositor,
provided us with certain updated Underwriting Files, ASRs (as applicable) and Underwritten Rent Rolls (as applicable) for each Mortgage
Loan (as applicable), which in certain cases included updated Underwriting Instructions and Adjustments. As instructed by the Depositor,
we compared the results of the recalculations or comparisons for each Mortgage Loan that are described in the preceding Items to the corresponding
information on the updated Underwriting Files, ASRs (as applicable) or Underwritten Rent Rolls (as applicable). All such compared information
was in agreement. Attached as Exhibit 2 to Attachment A are schedules for each Mortgage Loan (collectively, the "AUP Findings
Schedules"), which contain the primary Source Documents for each Mortgage Loan that were used to perform the procedures described
in the preceding Items and the results of the comparison procedures described in the preceding two sentences of this Item.

**Exhibit 1 to Attachment A**<br>

**<u>Mortgage Loan Schedule</u>**

---

| | |
|:---|:---|
| **<u>Mortgage Loan</u>** | **<u>Original Principal Balance</u>** |
| CityCenter (Aria & Vdara) | $75000000 |
| Project Broadview | $75000000 |
| Renaissance Center Park | $65000000 |
| Marriott Monterey | $50000000 |
| Bowie Town Center | $35000000 |
| Dels Multifamily Portfolio 4.0 | $28105000 |
| Kawasaki Motors North America Headquarters | $26000000 |
| 1 Willoughby Square | $25000000 |
| Cottage Cove Apartments | $25000000 |
| Shared Roof Seattle | $24350000 |
| Whitestone Multifamily Portfolio | $24320000 |
| Northshore Mall | $22000000 |
| City Foundry STL | $22000000 |
| Kirby Industrial | $21000000 |
| ActivSpace Portfolio | $21000000 |
| Compass Storage National Portfolio | $20000000 |
| 136 Madison | $20000000 |
| Crossroads I, II, & IV | $20000000 |
| 3025 South Las Vegas Boulevard | $18500000 |
| Haven Leased Fee Portfolio | $15000000 |
| 535 & 545 5th Avenue | $15000000 |
| Park and Havemeyer | $14600000 |
| My Storage Self Storage Portfolio II | $14475000 |
| 8th Street Retail | $13000000 |
| Taft Corner Shopping Center | $12750000 |
| River Valley Plaza | $12300000 |
| Battle Creek Mini Storage | $9510000 |
| Guardian MHC Portfolio | $9125000 |
| National Self Storage – Dove Mountain | $8500000 |
| 822 Flatbush Avenue | $7900000 |
| Cummins Station | $7500000 |
| City Square White Plains | $5000000 |
| Drive Up Storage South Plainfield | $4725000 |

---

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| | |
|:---|:---|
| **<u>Note</u>:** | For any pari passu Mortgage Loans, the original principal balance in the table above represents the portion of the whole loan that will be included in the Issuing Entity's securitization transaction. |

---

**Exhibit 2 to Attachment A**<br>

**<u>AUP Findings Schedules</u>**

---

| | | | |
|:---|:---|:---|:---|
| **CityCenter (Aria & Vdara)** | **CityCenter (Aria & Vdara)** | **CityCenter (Aria & Vdara)** | **CityCenter (Aria & Vdara)** |
| Mortgage Loan Seller: GSMC | Mortgage Loan Seller: GSMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $75,000,000 | Original Principal Balance: $75,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Borrower Operating Statement Data Files | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Project Broadview** | **Project Broadview** | **Project Broadview** | **Project Broadview** |
| Mortgage Loan Seller: GSMC | Mortgage Loan Seller: GSMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $75,000,000 | Original Principal Balance: $75,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Borrower Budget and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Renaissance Center Park** | **Renaissance Center Park** | **Renaissance Center Park** | **Renaissance Center Park** |
| Mortgage Loan Seller: BSPRT | Mortgage Loan Seller: BSPRT | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $65,000,000 | Original Principal Balance: $65,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Borrower Operating Statement Data Files, Leases, Tax Bills and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Insurance Review File and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Marriott Monterey** | **Marriott Monterey** | **Marriott Monterey** | **Marriott Monterey** |
| Mortgage Loan Seller: GSMC | Mortgage Loan Seller: GSMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $50,000,000 | Original Principal Balance: $50,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Appraisal, Insurance Review File and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

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| | | | |
|:---|:---|:---|:---|
| **Bowie Town Center** | **Bowie Town Center** | **Bowie Town Center** | **Bowie Town Center** |
| Mortgage Loan Seller: BSPRT | Mortgage Loan Seller: BSPRT | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $35,000,000 | Original Principal Balance: $35,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Leases, Lease Abstracts and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Appraisal and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

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| | | | |
|:---|:---|:---|:---|
| **Dels Multifamily Portfolio 4.0** | **Dels Multifamily Portfolio 4.0** | **Dels Multifamily Portfolio 4.0** | **Dels Multifamily Portfolio 4.0** |
| Mortgage Loan Seller: Natixis | Mortgage Loan Seller: Natixis | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $28,105,000 | Original Principal Balance: $28,105,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Appraisals and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Ground Rent Documents | No Exceptions Noted |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Appraisals, Borrower Budget and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Kawasaki Motors North America Headquarters** | **Kawasaki Motors North America Headquarters** | **Kawasaki Motors North America Headquarters** | **Kawasaki Motors North America Headquarters** |
| Mortgage Loan Seller: BMO | Mortgage Loan Seller: BMO | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $26,000,000 | Original Principal Balance: $26,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Borrower Rent Roll File | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

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| | | | |
|:---|:---|:---|:---|
| **1 Willoughby Square** | **1 Willoughby Square** | **1 Willoughby Square** | **1 Willoughby Square** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $25,000,000 | Original Principal Balance: $25,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | 1 Willoughby Square Argus File | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Appraisal and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Cottage Cove Apartments** | **Cottage Cove Apartments** | **Cottage Cove Apartments** | **Cottage Cove Apartments** |
| Mortgage Loan Seller: SMC | Mortgage Loan Seller: SMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $25,000,000 | Original Principal Balance: $25,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Shared Roof Seattle** | **Shared Roof Seattle** | **Shared Roof Seattle** | **Shared Roof Seattle** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $24,350,000 | Original Principal Balance: $24,350,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Appraisal | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Borrower Budget and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Borrower Rent Roll File | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Whitestone Multifamily Portfolio** | **Whitestone Multifamily Portfolio** | **Whitestone Multifamily Portfolio** | **Whitestone Multifamily Portfolio** |
| Mortgage Loan Seller: SMC | Mortgage Loan Seller: SMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $24,320,000 | Original Principal Balance: $24,320,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Northshore Mall** | **Northshore Mall** | **Northshore Mall** | **Northshore Mall** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $22,000,000 | Original Principal Balance: $22,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Borrower Rent Roll File | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Assessor Website and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **City Foundry STL** | **City Foundry STL** | **City Foundry STL** | **City Foundry STL** |
| Mortgage Loan Seller: CREFI | Mortgage Loan Seller: CREFI | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $22,000,000 | Original Principal Balance: $22,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Borrower Rent Roll File | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Assessor Website and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Kirby Industrial** | **Kirby Industrial** | **Kirby Industrial** | **Kirby Industrial** |
| Mortgage Loan Seller: CREFI | Mortgage Loan Seller: CREFI | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $21,000,000 | Original Principal Balance: $21,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Appraisal | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Leases | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Assessor Website and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **ActivSpace Portfolio** | **ActivSpace Portfolio** | **ActivSpace Portfolio** | **ActivSpace Portfolio** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $21,000,000 | Original Principal Balance: $21,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisals and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Borrower Budget and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Compass Storage National Portfolio** | **Compass Storage National Portfolio** | **Compass Storage National Portfolio** | **Compass Storage National Portfolio** |
| Mortgage Loan Seller: CREFI | Mortgage Loan Seller: CREFI | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $20,000,000 | Original Principal Balance: $20,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Appraisal and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **136 Madison** | **136 Madison** | **136 Madison** | **136 Madison** |
| Mortgage Loan Seller: CREFI | Mortgage Loan Seller: CREFI | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $20,000,000 | Original Principal Balance: $20,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Borrower Operating Statement Data Files, Tax Bills and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Appraisal and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Crossroads I, II, & IV** | **Crossroads I, II, & IV** | **Crossroads I, II, & IV** | **Crossroads I, II, & IV** |
| Mortgage Loan Seller: GSMC | Mortgage Loan Seller: GSMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $20,000,000 | Original Principal Balance: $20,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Borrower Rent Roll File | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Insurance Review File and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Estoppels | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **3025 South Las Vegas Boulevard** | **3025 South Las Vegas Boulevard** | **3025 South Las Vegas Boulevard** | **3025 South Las Vegas Boulevard** |
| Mortgage Loan Seller: SMC | Mortgage Loan Seller: SMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $18,500,000 | Original Principal Balance: $18,500,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | Lease Abstracts | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Haven Leased Fee Portfolio** | **Haven Leased Fee Portfolio** | **Haven Leased Fee Portfolio** | **Haven Leased Fee Portfolio** |
| Mortgage Loan Seller: GSMC | Mortgage Loan Seller: GSMC | Top 20 Mortgage Loan: | Yes |
| Original Principal Balance: $15,000,000 | Original Principal Balance: $15,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | N/A | N/A |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

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| | | | |
|:---|:---|:---|:---|
| **535 & 545 5th Avenue** | **535 & 545 5th Avenue** | **535 & 545 5th Avenue** | **535 & 545 5th Avenue** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $15,000,000 | Original Principal Balance: $15,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Assessor Website and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Borrower Rent Roll File | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Park and Havemeyer** | **Park and Havemeyer** | **Park and Havemeyer** | **Park and Havemeyer** |
| Mortgage Loan Seller: CREFI | Mortgage Loan Seller: CREFI | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $14,600,000 | Original Principal Balance: $14,600,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Tax Assessor Website, Appraisal, Insurance Review File and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **My Storage Self Storage Portfolio II** | **My Storage Self Storage Portfolio II** | **My Storage Self Storage Portfolio II** | **My Storage Self Storage Portfolio II** |
| Mortgage Loan Seller: BMO | Mortgage Loan Seller: BMO | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $14,475,000 | Original Principal Balance: $14,475,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Tax Assessor Website, Tax Bills, Insurance Review File and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Appraisal and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | N/A | N/A |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **8th Street Retail** | **8th Street Retail** | **8th Street Retail** | **8th Street Retail** |
| Mortgage Loan Seller: UBS AG | Mortgage Loan Seller: UBS AG | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $13,000,000 | Original Principal Balance: $13,000,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Appraisal | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills, Insurance Review File and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Taft Corner Shopping Center** | **Taft Corner Shopping Center** | **Taft Corner Shopping Center** | **Taft Corner Shopping Center** |
| Mortgage Loan Seller: BMO | Mortgage Loan Seller: BMO | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $12,750,000 | Original Principal Balance: $12,750,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files and Appraisal | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Estoppels | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **River Valley Plaza** | **River Valley Plaza** | **River Valley Plaza** | **River Valley Plaza** |
| Mortgage Loan Seller: BMO | Mortgage Loan Seller: BMO | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $12,300,000 | Original Principal Balance: $12,300,000 | $10MM+ Mortgage Loan: | Yes |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | No |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Tax Assessor Website and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | CASHFLOW REIMBURSEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 2 | For the Top 20 Mortgage Loans, compare, or recalculate and compare, cash flow reimbursements for top five tenants (ordered by underwritten cash flow reimbursements of each tenant) in the Source Document(s) listed (as applicable) to the corresponding underwritten cash flow reimbursements on the Underwritten Rent Roll or Underwriting File. Identify any variance above a 10% and $10,000 threshold. | N/A | N/A |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| 4 | For each $10MM+ Mortgage Loan, compare, or recalculate and compare, the tax expense and insurance expense amounts shown in the Source Document(s) listed (as applicable) to the corresponding amounts for the Underwritten Period on the Underwriting File. Identify any variance that exceeds a -5% and -$10,000 threshold. | Tax Bills and Insurance Review File | No Exceptions Noted |
|  | LEASE EXPIRATION AND TERMINATION COMPARISON PROCEDURES |  |  |
| 5 | For the Top 20 Mortgage Loans, compare the lease expiration date (only for the commercial tenants (ordered by underwritten base rent of each tenant) that comprise 80% of the aggregate underwritten base rent revenue) with maximum of ten tenants and lease early termination options (for the top ten commercial tenants by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. <br>For each Mortgage Loan that is a $10MM+ Mortgage Loan but which is not a Top 20 Mortgage Loan, compare the lease expiration dates and lease early termination options for the top five commercial tenants (by underwritten base rent revenue) that are shown in the Source Document(s) listed (as applicable) to the corresponding information on the Underwritten Rent Roll (or ASR if the lease termination options are not shown on the Underwritten Rent Roll). Identify any variance above a 90-day threshold. | Leases and Lease Abstracts | No Exceptions Noted |
|  | UNDERWRITTEN CASHFLOW COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 6 | For each $10MM+ Mortgage Loan, using the TTM Period revenue and expense information on the Underwriting File, underwritten revenue and expense information on the Underwriting File and the Underwriting Instructions and Adjustments, compare the underwritten revenue and expense line items on the Underwriting File to the corresponding TTM Period revenue and expense line items on the Underwriting File. Identify any differences above a 10% threshold that are not explained in the Underwriting Instructions and Adjustments.<br>For each $10MM+ Mortgage Loan, using the information on the Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and the Underwriting Instructions and Adjustments (footnotes), recalculate and compare the underwritten revenue, expense and net cash flow line items that are shown on the Underwriting File. Identify any variance above a 5% and $15,000 threshold. | Underwriting File, Source Documents, ASRs, Underwritten Rent Roll and Underwriting Instructions and Adjustments | No Exceptions Noted |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Battle Creek Mini Storage** | **Battle Creek Mini Storage** | **Battle Creek Mini Storage** | **Battle Creek Mini Storage** |
| Mortgage Loan Seller: Natixis | Mortgage Loan Seller: Natixis | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $9,510,000 | Original Principal Balance: $9,510,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Guardian MHC Portfolio** | **Guardian MHC Portfolio** | **Guardian MHC Portfolio** | **Guardian MHC Portfolio** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $9,125,000 | Original Principal Balance: $9,125,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **National Self Storage - Dove Mountain** | **National Self Storage - Dove Mountain** | **National Self Storage - Dove Mountain** | **National Self Storage - Dove Mountain** |
| Mortgage Loan Seller: GACC | Mortgage Loan Seller: GACC | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $8,500,000 | Original Principal Balance: $8,500,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **822 Flatbush Avenue** | **822 Flatbush Avenue** | **822 Flatbush Avenue** | **822 Flatbush Avenue** |
| Mortgage Loan Seller: BMO | Mortgage Loan Seller: BMO | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $7,900,000 | Original Principal Balance: $7,900,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal, Tax Bills, Tax Assessor Website and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

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| | | | |
|:---|:---|:---|:---|
| **Cummins Station** | **Cummins Station** | **Cummins Station** | **Cummins Station** |
| Mortgage Loan Seller: UBS AG | Mortgage Loan Seller: UBS AG | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $7,500,000 | Original Principal Balance: $7,500,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **City Square White Plains** | **City Square White Plains** | **City Square White Plains** | **City Square White Plains** |
| Mortgage Loan Seller: BSPRT | Mortgage Loan Seller: BSPRT | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $5,000,000 | Original Principal Balance: $5,000,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

---

---

| | | | |
|:---|:---|:---|:---|
| **Drive Up Storage South Plainfield** | **Drive Up Storage South Plainfield** | **Drive Up Storage South Plainfield** | **Drive Up Storage South Plainfield** |
| Mortgage Loan Seller: SMC | Mortgage Loan Seller: SMC | Top 20 Mortgage Loan: | No |
| Original Principal Balance: $4,725,000 | Original Principal Balance: $4,725,000 | $10MM+ Mortgage Loan: | No |
|  |  | Non-Top 20 Mortgage Loan and Under $10MM Mortgage Loan: | Yes |
| The following items refer to the procedures described in Attachment A: | The following items refer to the procedures described in Attachment A: |  |  |
| **Item** | **Description of the Procedures** | **Primary Source Document(s) Used** | **Findings** |
|  | OPERATING STATEMENT COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 1 | For each Mortgage Loan, compare, or recalculate and compare (i) effective gross revenue or total revenues, (ii) total expenses and (iii) net operating income information in the Source Document(s) listed (as applicable) for each Specified Period to the corresponding information on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | Borrower Operating Statement Data Files, Appraisal and Underwriting Instructions and Adjustments | No Exceptions Noted |
|  | SUPPORTING EXPENSE COMPARISON AND RECALCULATION PROCEDURES |  |  |
| 3 | For each Mortgage Loan, compare, or recalculate and compare, the ground rent expense shown in the Source Document(s) listed (as applicable) for the Underwritten Period to the corresponding amount on the Underwriting File. Identify any variance above a 5% and $10,000 threshold. | N/A | N/A |
| *\*\*N/A: Not Applicable* | *\*\*N/A: Not Applicable* |  |  |

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