The direct or indirect acquisition of participations in companies and enterprises in Switzerland or abroad that are active in the field of cremation and incineration; the acquisition, operation, management, administration and sale of commercial real estate (excluding real estate transactions prohibited by the Federal Act on the Acquisition of Real Estate by Foreigners), industrial facilities, commercial equipment and other assets, as well as intellectual property rights; the operation of crematoriums, funeral centers, etc. whose operations concern the activity of cremation and incineration, including the transportation of deceased persons, the provision of personnel and equipment necessary for funeral convoys and ceremonies, and administrative formalities related to death. The company may also establish a columbarium in the form of a memorial garden or urn garden. The company may engage in all commercial, financial or other operations that directly or indirectly fall within its field of activity and may even extend its activities to other areas that are directly or indirectly related to its purpose. The company may hold participations in other companies and acquire, operate, manage and sell intellectual property rights, establish subsidiaries and branches in Switzerland and abroad, and perform all legal acts related to its purpose or that are likely to promote its development or that of companies in the same group. The company may provide direct or indirect financing to third parties, including companies in which it holds a direct or indirect participation, its direct or indirect shareholders and companies in which they hold a direct or indirect participation, whether through loans or other financing, including in the context of cash pooling agreements, as well as provide collateral of any kind for their commitments, including through pledges or fiduciary transfers of the company's assets or guarantees of any kind, whether or not for consideration.