Provision of consulting services of all kinds, in particular in the areas of finance, accounting, assets, real estate and administration, interior architecture and interior decoration, purchase and sale of commercial goods, as well as the conduct of training and courses. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire, encumber, sell and manage real estate in Switzerland and abroad, provide financing for its own account or for the account of third parties, and grant guarantees and warranties for subsidiaries and third parties.