directly or indirectly, both in Switzerland and abroad: the advisory and distribution activity of management software to organizations of all sizes, particularly in the fields of financial and operational performance management; the participation of the Company, by all means, directly or indirectly, in all operations that can be related to its purpose through the creation of new companies, contributions, subscriptions or purchases of securities or social rights, mergers or otherwise, creation, acquisition, rental, leasing or management of all business assets, factories, workshops or establishments - with the exception of operations related to real estate whose allocation is not exclusively commercial or to companies with an unlimited real estate purpose not limited to commercial real estate; and, in general, all operations, of whatever nature, directly or indirectly related to the company's purpose or to any other similar or related purposes - with the exception of operations related to real estate whose allocation is not exclusively commercial or to companies with an unlimited real estate purpose not limited to commercial real estate.