text: It is part of a wider disposal of problem debt on both sides of the Irish border.
  Most of the loans - 86% - that are being sold off are in the Republic of Ireland. The rest relate to business in Northern Ireland.
  While the face value is about £15m, the actual value is now likely to be considerably less.
  The process starts next week and should be completed by the end of the year.
  It is understood the loans being disposed of have been under special management for a significant time.
  The sale is not connected to the squeeze on agricultural incomes linked to the current downturn.
target: Ulster Bank is to sell off agricultural loans in Northern Ireland with a face value of about £15m.