All fiduciary, advisory and assistance activities in financial, accounting and tax matters, as well as all other operations directly or indirectly related, to the extent that these services are not subject to prior authorization (in particular under the Financial Institutions Act, LEFin). The company may also carry out, either on its own account or on behalf of third parties, all commercial, securities and financial transactions, in direct or indirect relation to its purpose, in any form whatsoever, in particular in the form of participations. The company may open branches in Switzerland and abroad, establish or acquire any business pursuing an analogous or complementary purpose. The company may grant loans or guarantees to its associates or to third parties.