Provision of training and courses in the fields of accounting, auditing and bookkeeping, as well as the performance of all trust services, including consulting for companies, tax and accounting consulting and services in these areas, specifically according to the accounting standards OR, Swiss GAAP FER and IFRS; Real estate and asset management; Participations; Acquisition, management and sale of real estate and securities; Execution of all commercial and financial transactions; Raising and granting of loans; Provision of guarantees and other securities; Acquisition, management and exploitation of intellectual property rights; Acquisition, encumbrance, sale and management of real property; Financing; Entering into guarantees and sureties for subsidiaries and third parties.