The company's purpose is to engage in commercial and financial transactions, both on its own account and on behalf of third parties. It may also conclude trust transactions, acquire, hold, manage and dispose of participations. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business and conclude contracts that are suitable to promote the purpose of the company or are directly or indirectly related thereto. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for third parties, as well as provide guarantees and sureties for subsidiaries and third parties.