The direct or indirect participation, management and financing of companies of any kind in Switzerland and abroad, with the specification that participation in real estate companies in Switzerland will be limited to real estate companies whose properties are exclusively used for commercial purposes. The company also aims to provide services, including consulting, administrative management, human resources, accounting and marketing, to affiliated companies and entities. The company may engage in any financial, commercial or industrial activity directly or indirectly related to its purpose. The company may establish branches in Switzerland or abroad. The company may grant loans or guarantees to shareholders, its subsidiaries or branches, or to third parties, if it serves its interests.