Mickaël LOC/Selected filesFRENDE
Evidence · experience · consolidation · compliance

Four technical files, with the role held and what they change for your file.

These files come from my consolidation career and my fiduciary practice, not from client engagements. Client structures are never shown, out of respect for professional secrecy. Each file states the role, the framework and what the experience brings to a sale, a structuring or a mandate.

✓Establishment authorisation 10077275, verify on the official register

Direct answer
Four quantified matters from consolidation and fiduciary practice since 2010: an IAS 12 deferred tax position on a EUR 29 million loss, group systems rolled out to 98 users, an IFRS consolidation of 62 entities and the compliance system of an authorised firm.
Key facts
Nature
Career technical files, no client names
Jurisdictions
Luxembourg, France, Gabon, groups present in 12 countries
Frameworks
IFRS, Lux GAAP, French GAAP, OHADA
Verification
Career detailed in the CV, authorisation 10077275 verifiable on Guichet.lu
Last verified
3 October 2026

1. IAS 12 deferred tax on a EUR 29 million tax loss carry-forward

Deferred tax position on a EUR 29 million tax loss carry-forward within a tax group, with the consolidated notes of four intragroup restructurings.

  • Role: group consolidation and reporting manager.
  • Framework: Luxembourg industrial group, IFRS and Lux GAAP.
  • For your file: a reorganisation before a sale changes deferred taxes and how the consolidated accounts read. A buyer reads it first.

2. Group systems: treasury and consolidation

Roll-out of a group-wide treasury management system, deployment of a consolidation tool to 98 users (roles, models, permissions), then an integration architecture linking the tool to AI-assisted flows.

  • Role: steering the roll-out, from selection to production.
  • Framework: about 150 entities, 12 countries.
  • For your file: reliable, reconciled monthly numbers are the basis of a credible data room.

3. IFRS consolidation of 62 entities and a road project under OHADA

Quarterly IFRS consolidated accounts covering EUR 1.8 billion of assets, 62 entities and 30 international locations, then accounting for a EUR 120 million road project in Gabon under OHADA.

  • Role: IFRS consolidation analyst, then chief accountant.
  • Framework: subsidiary of a listed group, France and Gabon.
  • For your file: scope and cut-off discipline proven across several frameworks.

4. The compliance system of an authorised firm

A 24-state onboarding machine, payment pre-authorisation released only after KYC validation, legal rules coded with their legal basis, documents generated with AI and reviewed before filing.

  • Role: design and operation, for the firm I founded in 2017.
  • Framework: Luxembourg law, anti-money laundering, electronic signature.
  • For your file: it is the discipline I apply before accepting a mandate: identity of the beneficial owner, source of funds, engagement letter.

What these files are not

  • They are not client references: no client structure is named or described.
  • They do not replace verifying my authorisations on the public register.
  • They are neither legal nor tax advice.

Evidence and verification

Every statement on this page that can be verified independently is listed below with its source. Items that cannot yet be verified are flagged and are not presented as facts.

Claim
Evidence
Source
Establishment authorisation 10077275
verifiableNine activities, issued by the Ministry of the Economy
Public register Guichet.lu
Detailed professional career
verifiableEmployers, periods and roles
CV
Technical files
declaredMatters described by the holder, with no client names
Statement by the holder

This page follows the site's editorial policy: a statement is either sourced or flagged. Corrections follow the corrections policy. The content is general information, not legal or tax advice.

Frequently asked questions

Why do these files not involve clients?
Because professional secrecy forbids describing an identifiable client structure. These files come from my consolidation roles and fiduciary practice, and show the technical rigour I bring to a sale, structuring or mandate file.
How can I verify these experiences?
The detailed career is in the CV, with employers and periods. My establishment authorisation 10077275 is public on Guichet.lu, with a verification QR code on each certificate.
Why consolidation files for sale questions?
Because a buyer reads the consolidated accounts, the deferred taxes, the off-balance-sheet commitments and the quality of reporting. Preparing a sale starts with making those items readable.

Read next

CVCV of Mickaël LOCCareer, authorisations, education, languages.Read the CV →Related pageSell your business in LuxembourgNumbers preparation, buyers, closing.Read →Related pageBusiness partner to scaleFinancial backbone, AI, acquisition.Read →ReferenceEstablishment authorisation 10077275The nine activities and the official register.See the authorisations →

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