The company's purpose is to provide services in the field of management consulting. The company may establish subsidiaries and branches in Switzerland and abroad and participate in other companies in Switzerland and abroad. It may acquire, hold, mortgage and sell real estate. The company may also engage in all commercial, financial and other activities that are directly or indirectly related to the company's purpose. Furthermore, the company may grant direct or indirect financing to its direct or indirect parent, sister and subsidiary companies as well as to third parties, including its direct or indirect shareholders and their direct or indirect subsidiary companies, and provide collateral of all kinds for its own liabilities and those of other companies (including its direct or indirect parent, sister and subsidiary companies as well as third parties, including its direct or indirect shareholders and their direct or indirect subsidiary companies), including by way of pledges on or fiduciary transfers of the company's assets or guarantees of any kind, whether remunerated or not. In addition, it may engage in liquidity balancing/concentration of net liquidity (cash pooling) with the aforementioned companies or join such an arrangement, including periodic account balancing (zero balancing). This also applies to preferential conditions without interest, excluding the company's profit motive and assuming bulk risks.