The banking sector has always played a crucial role in the economy - and society as a whole, although in recent years, due to the succession of ever closer crisis periods, it has been requested to face new emerging challenges. Among the major consequences, banks mergers - and especially mergers by incorporation as examined in the present document - represent an important solution to problems deriving from the increasing necessity for digitalisation expenditures, low interest rates and enhanced constraints on regulation. In particular, the resulting benefits include possibility of pooling resources, increasing the market share and decreasing the operating costs. The objective of the following work is to illustrate the investigation carried out by Deloitte as a support to the incorporation of two Italian banks, with the aim of fostering the proper implementation of credit portfolio management systems.