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BEGIN:VEVENT
UID:20260718T191326Z - 6115@eupv478
DTSTART;TZID=Europe/Luxembourg:20260519T140000
DTEND;TZID=Europe/Luxembourg:20260519T160000
CREATED:20260718T191326Z
DESCRIPTION:<a href="https://www.legitech.lu/event/the-luxembourg-account-1
 15-in-practice-legal-and-accounting-perspectives-and-implications-1355/reg
 ister">The Luxembourg Account 115 in Practice: Legal and Accounting perspe
 ctives and implications</a>\nDescription This training offers a clear and 
 structured approach\, combining essential theoretical foundations with the
 ir practical application from both legal and accounting perspectives. The 
 objective is to enable you to precisely understand the role of Account 115
 \, identify the situations in which it should be used\, and ensure its pro
 per legal and accounting treatments in day-to-day practice. ​ Program Du
 ring this training session\, we will address both theoretical and practica
 l legal and accounting aspects related to the creation\, use\, and reimbur
 sement of "Account 115" (i.e. equity contributions not remunerated by shar
 es)\, as well as the practical advantages and limitations of Account 115. 
 The analysis will be based on applicable regulations\, market practice and
  relevant case law. We will also rely on examples from our own professiona
 l experience to illustrate the practical application of Account 115 and th
 e most common questions raised in practice. Theoretical ConsiderationsDefi
 nition and origins of Account 115Distinctions between Account 115\, share 
 premium\, and share capital Practical ConsiderationsHow to best use it?Adv
 antages of Account 115Limitations of Account 115Operational mechanics of A
 ccount 115 Target audience This training is designed for professionals who
  handle or analyse transactions involving the Account 115 in a Luxembourg 
 context\, including:Accountants and fiduciary employeesChartered accountan
 tsCompany finance and accounting officersLawyers and in-house legal counse
 l LucieSteinmetz Avocate à la Cour and Managing Associate at Ogier Lauren
 t Thailly Partner at Ogier Gabriela Stroea Finance Manager at Value Partne
 rs - Chartered accountant registered with the OEC BaptisteCuffaro Head of 
 Marketing at Value Partners - Chartered accountant registered with the OEC
  Discover our team of speakers Lucie STEINMETZ Avocate à la Cour and Mana
 ging Associate [...]
DTSTAMP:20260718T191326Z
SUMMARY:The Luxembourg Account 115 in Practice: Legal and Accounting perspe
 ctives and implications
X-ALT-DESC;FMTTYPE=text/html:<a href="https://www.legitech.lu/event/the-lux
 embourg-account-115-in-practice-legal-and-accounting-perspectives-and-impl
 ications-1355/register">The Luxembourg Account 115 in Practice: Legal and 
 Accounting perspectives and implications</a>\nDescription This training of
 fers a clear and structured approach\, combining essential theoretical fou
 ndations with their practical application from both legal and accounting p
 erspectives. The objective is to enable you to precisely understand the ro
 le of Account 115\, identify the situations in which it should be used\, a
 nd ensure its proper legal and accounting treatments in day-to-day practic
 e. ​ Program During this training session\, we will address both theoret
 ical and practical legal and accounting aspects related to the creation\, 
 use\, and reimbursement of "Account 115" (i.e. equity contributions not re
 munerated by shares)\, as well as the practical advantages and limitations
  of Account 115. The analysis will be based on applicable regulations\, ma
 rket practice and relevant case law. We will also rely on examples from ou
 r own professional experience to illustrate the practical application of A
 ccount 115 and the most common questions raised in practice. Theoretical C
 onsiderationsDefinition and origins of Account 115Distinctions between Acc
 ount 115\, share premium\, and share capital Practical ConsiderationsHow t
 o best use it?Advantages of Account 115Limitations of Account 115Operation
 al mechanics of Account 115 Target audience This training is designed for 
 professionals who handle or analyse transactions involving the Account 115
  in a Luxembourg context\, including:Accountants and fiduciary employeesCh
 artered accountantsCompany finance and accounting officersLawyers and in-h
 ouse legal counsel LucieSteinmetz Avocate à la Cour and Managing Associat
 e at Ogier Laurent Thailly Partner at Ogier Gabriela Stroea Finance Manage
 r at Value Partners - Chartered accountant registered with the OEC Baptist
 eCuffaro Head of Marketing at Value Partners - Chartered accountant regist
 ered with the OEC Discover our team of speakers Lucie STEINMETZ Avocate à
  la Cour and Managing Associate [...]
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