hardware, household appliances, and agricultural equipment trade as well as the operation of a service station and the trade of fuels; in general, the company may create branches or subsidiaries in Switzerland and abroad, participate in other companies, acquire or establish companies with the same or similar purpose, grant loans or guarantees to partners or third parties, carry out, both in Switzerland and abroad, all financial, commercial, movable, immovable and other operations and conclude all contracts suitable to develop its purpose or directly or indirectly related thereto