any provision of services in the commercial, financial and corporate finance sectors, in particular any assistance and advice in the acquisition and disposal of companies, mergers and acquisitions, and financial engineering, as well as any assistance and advice in corporate financing and participation management; the company may also, in Switzerland and abroad, establish subsidiaries or branches, take participations in, and more generally participate in, all companies having a direct or indirect relationship with its purpose, carry out, either on its own account or on behalf of third parties, all operations directly or indirectly related to the main purpose, and grant loans or guarantees to associates, affiliates or third parties.