Trading in goods of all kinds. May establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. Furthermore, provided that the legal requirements are met, it may acquire, encumber, sell and manage real estate in Switzerland and abroad, arrange financing for its own account or for the account of third parties, and grant guarantees and sureties for subsidiaries and third parties.