purchase, sale, exchange, rental, construction, financing, management of properties or land with or without accessories, participation in all financial operations and transactions that are intended to develop the purpose of the company or that have a direct or indirect relationship with its object; the company may carry out, either on its own account or on behalf of third parties, all financial, commercial, industrial, movable and immovable operations in Switzerland and abroad, directly or indirectly related to the main purpose; however, the company may only hold, directly or indirectly, properties in Switzerland if they have an exclusively commercial use; it may also create branches and subsidiaries in Switzerland and abroad; the company may also grant loans to its shareholders or to group companies and guarantee, secure or guarantee loans granted by third parties to its shareholders or to group companies.