In Switzerland and abroad, execution of fiduciary and tax mandates, organization, maintenance, revision, control, expertise and supervision of accounts, incorporation and administration of companies; consulting in the fields of economics and marketing; exercise of any activity in the field of real estate, in particular acquisition, holding, management, financing, development and disposal of real estate, as well as all related activities and services in this field, namely study, planning, promotion, management and realization of constructions of all kinds, provided that the buildings located in Switzerland have an exclusively commercial use. The company may also engage in any other activity that has a direct or indirect connection with these purposes; it may in particular create branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire companies with an identical or similar purpose, or merge with such companies, carry out all operations and conclude all contracts that are suitable for developing and expanding its purpose or are directly or indirectly related to it. It may also grant loans to its members and/or guarantee or secure loans granted by third parties to its members.