audit, analysis, financial consulting, restructuring and consulting for public entities, SMEs and any other entity, as well as management consulting, taxation, expert opinions and all work related to the fiduciary field, as well as all similar matters; acquisition and sale of real estate, as well as any operation converging with its goals; the company may also carry out all operations aimed at promoting its development and achieving its purpose; it may also create branches in Switzerland and abroad, take participations, found or finance companies having a direct or indirect relationship with its purpose; it may also grant loans or guarantees to shareholders or third parties, if it serves its interests