The acquisition, purchase, sale, administration, and management of shares in any companies or enterprises, directly or indirectly, in Switzerland or abroad, it being specified that if real estate assets were to be acquired in Switzerland, directly or indirectly, their use will be exclusively commercial. The company may establish branches and subsidiaries and may participate in other enterprises, both in Switzerland and abroad, and, in general, carry out any activity directly or indirectly related to its purpose. The company may acquire, hold, and dispose of real estate assets both in Switzerland and abroad. It may carry out, either for its own account or for the account of third parties, all financial transactions as well as act as guarantor or surety for subsidiaries or third parties.