Technical guides for allocators, credit teams and compliance officers. Each guide explains
one mechanism in full: the standard, the math, the evidence an auditor can check, and
where Rekord fits. No marketing summary in place of the detail.
Synchronous ERC-4626 vaults and asynchronous ERC-7540 vaults compared for institutional allocators: curator and allocator roles, timelocks, epoch NAV settlement, fee math, and a risk curation checklist built on the live RCM 9SicUSDC vault.
A three-stage model for AI underwriting that an auditor can follow: cited extraction from the dataroom, deterministic DSCR, Debt Yield, LTV and borrowing base formulas locked by golden test vectors, and factor-attributed scorecards with SHA-256 revision manifests.
A mapping of ESPR Articles 9 to 13, CBAM embedded emissions verification and CSRD ESRS E1 and S1 audit trails to evidence artifacts: per-file SHA-256, RFC 8785 canonical JSON, sorted-pair Merkle roots, inclusion proofs and on-chain anchors in Rekord Kloud.
Rekord Capital Markets (RCM) operates the vaults and credit strategies. Rekord AG, Zug, provides the underwriting and cryptographic proof technology: Rekord AI and Rekord Kloud.