Participation in and management of commercial, industrial and service companies in Switzerland and abroad, provision of management services to companies, in particular in the areas of finance, accounting and human resources, quality and legal compliance. May establish branches in Switzerland and abroad, participate in other companies, acquire or sell other companies, acquire, manage, broker and sell real estate and securities, take out and grant loans, provide guarantees and other securities, acquire, manage and exploit intellectual property rights, and in general carry out all commercial, financial and other transactions that are suitable to promote the purpose of the company or are directly or indirectly related to it.