<?xml version="1.0" encoding="UTF-8" ?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:news="http://www.google.com/schemas/sitemap-news/0.9"><url> <loc>https://www.grantthornton.be/en/the-field/articles-and-publications/Advisory/Locked-box-versus-closing-accounts-when-is-one-or-the-other-preferable-in-an-MA-transaction/</loc> <news:news> <news:publication> <news:name>Grant Thornton Belgium</news:name> <news:language>en</news:language> </news:publication> <news:publication_date>2026-05-27</news:publication_date> <news:title>Locked box versus closing accounts: when is one or the other preferable in an M&amp;A transaction?</news:title> </news:news> </url>
<url> <loc>https://www.grantthornton.be/fr/the-field/articles/Advisory/Locked-box-versus-comptes-de-cloture/</loc> <news:news> <news:publication> <news:name>Grant Thornton Belgium | Audit, Accountancy, Tax &amp; Legal, Advisory</news:name> <news:language>fr</news:language> </news:publication> <news:publication_date>2026-05-27</news:publication_date> <news:title>Locked box versus comptes de clôture : Quel mécanisme choisir dans une transaction de fusion acquisition ?</news:title> </news:news> </url>
</urlset>