BLS AG

IFBC was engaged by BLS to develop a standardised impairment tool which complies with the requirements of Swiss GAAP FER and reflects enterprise valuation best practice. In particular, the focus was on the correct consideration of an investment cycle lasting up to 20 years as well as the development of forecast and scenario functionalities. In addition, a cost of capital concept for BLS Schifffahrt was developed. BLS connects the greater Bern area with six other cantons through an integrated public transport network on rails, roads and water. Today, BLS is Switzerland’s strongest independent private railway.