any consulting, expertise, study, audit and implementation services in the fields of fire prevention, occupational safety, goods transport, building construction, transport and energy infrastructure, sanitation and environment, as well as any research, training and teaching activities directly or indirectly related to the aforementioned activities; the company may, either on its own account or on behalf of third parties, carry out all financial, commercial, movable or immovable transactions directly or indirectly related to its corporate purpose and may, in any form, participate in similar companies, in particular by acquiring an interest in similar companies; the company may also establish branches and subsidiaries in Switzerland and abroad; it may also grant loans or guarantees to its associates or to third parties.