Other Assurance Services

RSM issues limited assurance in order to verify compliance with Sustainability Covenant, in case of issuance of bonds falling under the type of Sustainability link Bonds.

RSM carries out due diligence activities consisting of the analysis and evaluation of a sample of performing credit reports, in the presence of conditions that could lead to deterioration (moratoria, external regulations, etc.) and already impaired credit reports (NPLs) whose evaluation may be necessary for a particular business monitoring or preparatory to disposal and/or securitization operations.

RSM carries out activities of agreed-upon procedures consisting of compliance verification on a statistical sample of a loan portfolio to be securitized also under European securitization regulations.

RSM performs assurance assignments in accordance with the international standard ISAE 3000 on compliance with Pillar Assessment requirements, as governed by the "Commission Decision of April 17, 2019 defining new specifications for the Pillar Assessment methodology to be used under Regulation (EU, EURATOM) 2018/1046 of the European Parliament and of the Council (2019/C 191/02)".

RSM issues attestations on data reported by credit institutions regarding Targeted Long-Term Refinancing Operations (TLTROs) or audits on the system for managing bank loans issued as collateral for Eurosystem Financing Operations (ABACO).