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Daniel Mair

Partner

About

Daniel Mair is a partner in the Frankfurt office of Accuracy. Daniel joined Accuracy with more than 28 years of professional experience at Arthur Andersen/EY. During the last 15 years, Daniel was Partner in the Turnaround and Restructuring Strategy Team at EY. The years before, he was active in the Transaction Support Team specializing on buy and sell side due diligence services, especially in the Real Estate industry, as well as Financial Advisor for Sellers and Acquirers of Non-performing loan portfolios. He started his career in Audit at Arthur Andersen, Frankfurt.

Qualifications

  • European Business School, Oestrich Winkel (1994)
  • Certified Public Accountant (Wirtschaftsprüfer) (2000)

In-depth expertise

Turnaround and Restructuring Strategy/Recovery

Daniel has been appointed on many restructuring cases (both in and outside of court) to assess IBR’S, restructuring opinions according to IDW S6, solvency opinions according to IDW S11, as well as numerous complex other matters in the turnaround and restructuring universe. He also acted as Financial Advisor for buyers and sellers of Non-performing loan portfolios with a total face value of more than EUR 30bn.

Transactions

Daniel has more than 20 years of experience advising on buy and sell side financial due diligence engagements, with a special focus on complex real estate company and portfolio transactions.

Example of engagements

Turnaround and Restructuring Strategy/Recovery

  • Performance of an Entity Priority Model Analysis for a publicly listed integrated real estate company with more than 200 subsidiaries, subsequently assessment of a restructuring opinion according to IDW S6, set up of protective shield insolvency proceeding (Schutzschirmverfahren), mediation between lenders (mortgage banks, opportunity funds, hedge funds), advising on the split up of the company and post insolvency trade sales of a EUR 4bn on balance sheet real estate portfolio as well as a leading asset management business with more than EUR 15bn of AUM.
  • IBR and restructuring opinion for a global market leading undergarment Group with revenues of more than EUR 1bn with a complex and diverse lender structure. During the successful engagement the pandemic started, which led to increased complexity, as more than 30% of the Groups revenue derived from China and Japan.
  • Assistance of the Insolvency Administrator of the market leading Online Travel Agency Group in Germany (liquidity and business planning and modeling) as well as assisting in the preparation of the sale of the profitable parts of the Group to a PE Investor.

 

Non-performing loan transactions

  • Acting as financial advisor for banks selling diverse Non-performing loan portfolios to opportunity funds.
  • Acting as due diligence and financial advisor for opportunity funds acquiring diverse Non-performing loan portfolios from banks.

 

Transactions

  • Buy side due diligence services in connection with the privatization of a large real estate group in Germany.
  • Sell side due diligence services in connection with the sale of an indoor recreational facility called Tropical Island to a listed Spanish Entertainment Park Group.
  • Numerous buy and sell side due diligence engagements in different industries, but with a special focus on real estate companies and portfolios.