The purpose of the foundation is to protect the employees of Implenia AG and its subsidiaries, understood as those belonging to its accounting consolidation group, as well as the employees of the Implenia pension funds (hereinafter referred to as the "Company"), from the economic consequences of old age, disability and death. The foundation may, in particular: a) grant pension benefits at its discretion; b) pay voluntary cost-of-living adjustments to retirees; c) take over the company's financial obligations from pension provision in whole or in part; d) allocate benefits to maintain or improve the pension provision of persons affected by a restructuring of the company; e) establish special funds with a specific purpose from its own resources.