execution of agricultural and forestry work, excavation, transport and rental of products and machines of all kinds as well as all convergent activities; the company may 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 suitable for developing and expanding its purpose or relating directly or indirectly thereto, including the acquisition and sale of real estate; it may grant loans to its associates