all administrative, fiscal, accounting, brokerage services in movable and immovable property, insurance brokerage, participation in companies, excluding participation in real estate companies, even if the primary purpose is not related to the purpose of the company; the company may engage in any financial, movable or immovable activity, directly or indirectly related to its purpose; establish branches or subsidiaries in Switzerland and abroad, participate in all enterprises having a direct or indirect relationship with its purpose; grant loans or guarantees to shareholders or third parties, if it serves its interests; the company may also carry out transportation and handling.