all advisory and service activities, in particular in the real estate sector; furthermore, the company may, either on its own account or on behalf of third parties, carry out all financial, commercial, industrial, movable and immovable transactions in Switzerland or abroad, directly or indirectly related to the main purpose, establish branches or subsidiaries in Switzerland or abroad, participate in all companies having a direct or indirect connection with its purpose, and grant loans or guarantees to subsidiaries, shareholders or third parties.