This training offers a clear and structured approach, combining essential theoretical foundations with their 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 proper legal and accounting treatments in day-to-day practice. ​

Lucie Steinmetz, Avocate à la Cour and Managing Associate at Ogier, specialises in corporate law and advises national and international clients on legal and strategic transactions throughout the lifecycle of their companies. Her expertise covers the establishment of companies and joint venture structures, mergers and acquisitions, legal due diligence, corporate restructurings, as well as ongoing legal management of businesses. Lucie also frequently advises international groups on the structuring and implementation of equity incentive mechanisms, including management incentive plans and employee stock ownership plans.

In addition to her specialisation in corporate law, Lucie has experience in Luxembourg tax law, enabling her to address the tax implications associated with various corporate transactions and restructurings

Laurent Thailly is a partner in Ogier's Luxembourg office and is involved in a wide range of international corporate M&A, corporate finance and commercial transactions in all areas of corporate law. Laurent is part of Ogier's multi-disciplinary Private Equity team with a strong focus on downstream corporate advisory – acquisitions, corporate governance, investments, exits and liquidations. Laurent also regularly advises on securitisation matters.

Gabriela Stroea is a certified chartered accountant (expert-comptable) registered with the OEC (Ordre des experts-comptables). As a Finance Manager at Value Partners, she brings strong expertise in private equity accounting, annual account preparation, transaction support, and liquidations. Her professional background includes working with both large private equity groups and smaller organizations.

Gabriela also has extensive experience in financial audits for private equity firms, investment funds, and listed companies. She is skilled in delivering ISAE 3402 Type II (internal control) reports, demonstrating her comprehensive knowledge in financial management and auditing.

Baptiste Cuffaro is a certified chartered accountant (expert-comptable) registered with the OEC (Ordre des experts-comptables) and serves as the Head of Marketing at Value Partners. With a strong background in financial reporting, governance, and relationship management, he specializes in implementing innovative solutions for accounting and corporate services. His extensive experience spans collaborations with private equity firms, banking institutions, and corporate clients, ensuring compliance and effective governance.

Baptiste excels in deploying advanced tools to enhance service delivery and foster strong relationships with clients and partners, driving operational efficiency. His deep expertise in financial management and operations underscores his commitment to excellence and innovation in the financial sector.