directly or indirectly, in Switzerland and abroad: to provide all advice, services and assistance in the management, administration and organization of companies; the creation, acquisition, rental, lease management of all business assets, the leasing, installation, operation of all establishments, business assets, factories and workshops. The company may: create branches or subsidiaries in Switzerland and abroad; assume participations in other companies in Switzerland and abroad, acquire or create identical or similar businesses; carry out all commercial, industrial, financial, movable or immovable transactions, and conclude contracts that are intended to develop the purpose of the company, or that relate directly or indirectly to it, excluding operations prohibited by the Federal Act of December 16, 1983 on the acquisition of real estate by foreigners (LFAIE); grant loans or guarantees to shareholders or third parties if it serves its interests.