In Switzerland and/or abroad, operating a fiduciary office, accounting, tax and accounting advice, planning and consulting in similar commercial projects and operations; acquiring, selling, holding and managing all participations in all companies, any commercial operation, especially the acquisition, holding, management, pledging and sale of industrial equipment and real estate, in particular buildings and land; filing, acquiring, holding and selling patents or all intellectual property rights and acquiring, holding and granting licenses; granting loans and/or any other form of financing or guarantees and/or any other form of security to one or more associates, companies of the same group and/or third parties for their direct or indirect benefit, if it promotes the interests of the company.