The execution of fiduciary mandates, auditing, accounting and management and administration services for companies; to carry out, both on its own account and on behalf of third parties, investment, representation, purchase, sale, brokerage, study, promotion, management, financing, development and construction or reconstruction of real estate, both in Switzerland and abroad, as well as the operation, purchase and sale of properties or land in bulk or in parcels. The company may establish branches or subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire or establish companies with an identical or similar purpose, carry out all operations and conclude all contracts that serve to develop its purpose or are directly or indirectly related to it. It may also carry out all financial, commercial or industrial, movable and immovable transactions related to the realization of its purpose. It may grant loans or guarantees to its shareholders and third parties, act as guarantor for loans subscribed by shareholders or third parties, guarantee these loans by issuing or pledging mortgage securities or by subscribing to any other financial commitment.