Financial and corporate restructuring: “R&M” works alongside the company, suggesting the most appropriate re-organisation actions in respect of corporate plans and the new regulations known as “Basel 2”. R&M makes the correct financial resources available to the company (short or long-term loans, transactions with individual banks or banking syndicates, merchant bank support measures on capital or collateral measuresand so on), defining the conditions, terms, rates and timescales so that the company sticks to the forecast goals.