operation of a fiduciary office and fulfillment of all related mandates; provision of advice and services in the fields of accounting, business management, and taxation; the company may carry out, either on its own account or on behalf of third parties, all financial, commercial, movable or immovable transactions directly or indirectly related to its corporate purpose and may participate, in any form, in similar companies, in particular by acquiring an interest in similar companies; the company may also establish branches and subsidiaries in Switzerland and abroad; the company may also grant loans to its associates and guarantee, indemnify or assume liability for loans granted by third parties to its associates.