Operation of a management, financial and accounting consultancy, training, as well as all fiduciary, real estate, insurance and participation matters directly or indirectly related to its purpose. The company may also acquire and manage participations in commercial or industrial companies located in Switzerland or abroad, for its own account or for the account of third parties, by acquiring shares, bonds, participations, ownership claims or any other suitable form, registering patents and trademarks. The company may engage in all transactions directly or indirectly related to its main purpose. The company may grant loans to its shareholders or third parties, act as guarantor for loans taken out by its shareholders or third parties, secure these loans by issuing or pledging mortgage bonds or by entering into other financial obligations, pledge its assets to secure any debts. The company may carry out any commercial and financial activity, any investment or other activity directly or indirectly related to its purpose or conducive to the achievement of this purpose. It may perform these activities on its own behalf or on behalf of third parties as representative or agent, or have them performed by third parties in its name. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad.