Provision of trust services, tax and corporate consulting, and acceptance of audit mandates; may participate in other companies, conduct financial and administrative transactions of all kinds, and perform consulting and brokerage activities, acquire, develop, manage and exploit licenses, patents, manufacturing processes and other intangible assets, acquire, encumber, sell, rent and manage real estate, and finance businesses of all kinds. The company may establish branches and subsidiaries in Switzerland and abroad, and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. It may also provide financing for its own account or for the account of third parties, as well as grant guarantees and warranties for subsidiaries and third parties.