DV · Insights

Insights

How occupancy is evidenced across lender portfolios in Spain and Portugal — the questions auditors ask, and what a dated verdict must contain to answer them.

• DV-I5 · InsightWhy sampling a loan book does not verify itSampling tells you what a subset of assets looked like on the day someone visited them. It does not tell you the status of the asset in front of you, which is the only question an auditor,…
• DV-I1 · InsightWhat happens to occupancy status when a loan portfolio changes handsThe status transfers with the file, but the evidence behind it usually does not. The acquirer inherits a field on a tape — a word like vacant or occupied — with no date, no source and no…