to provide audit, consulting, engineering and training services to companies; to acquire and manage participations in other companies; to acquire, exploit and create patents, licenses and trademarks; to provide services for rent. The company may also: a) carry out all commercial, financial, movable and immovable transactions, the latter provided they are not subject to the Federal Act on the Acquisition of Real Estate by Foreigners of December 16, 1983 (LFAIE); b) in general, carry out all operations having a direct or indirect connection with the company's purpose in Switzerland and abroad. The company may have subsidiaries or establish branches in Switzerland and abroad.