Establishment, acquisition, permanent management, holding and disposal of domestic and foreign participations in companies, financing of other companies, purchase, sale, rental and management of real estate, as well as consulting services, provision of services of all kinds, in particular in the areas of consulting, training and strategy management. May participate directly or indirectly in other companies. The company may establish branches and subsidiaries in Switzerland and abroad, may provide financing for its own account or for the account of third parties, as well as guarantees and sureties for subsidiaries and third parties, and may participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose.