The company's purpose is to provide business management consulting to other companies, training in corporate management and restructuring consulting. In addition, the company may conduct all business that is suitable to promote or facilitate the development of the company and the achievement of the company's purpose. The company may, in particular, participate in other companies in Switzerland and abroad, finance them, and establish subsidiaries and branches in Switzerland and abroad. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.