Swissport

In the context of the acquisition of Swissport by a group of financial investors, management participation programs were initiated. IFBC was mandated by Swissport to determine the fair value of the financial instruments issued to the management, considering the requirements of IFRS 2 as well as the program-specific terms and conditions as a basis for recognizing the corresponding personnel expenses. Swissport International Ltd. is a globally leading provider of aviation ground handling and cargo services with a presence at around 300 airports worldwide.