holding and management of financial participations; the company may assist its affiliated companies in accounting and administrative management; it may also carry out all commercial, financial or securities transactions; it may acquire real estate for the realization of its social purpose, with the exception of real estate subject to the LFAIE; the company may also create branches in Switzerland and abroad, take participations, found or finance companies having a direct or indirect relationship with its purpose; it may grant loans or guarantees to its shareholders and third parties, act as guarantor for loans subscribed by shareholders or third parties, guarantee these loans by issuing or pledging mortgage securities or by subscribing to any other financial commitment