The company aims to acquire, hold, and manage participations in order to implement the 'Strategy' of the SFER Redevelopment L-QIF by holding, developing, managing, and selling real estate, primarily for residential use. The company may establish branches and subsidiaries, both domestically and abroad, and may participate in other companies, both domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property, both domestically and abroad. It may also arrange financing for its own account or for the account of others, as well as provide security for the liabilities of affiliated companies. The company may grant direct or indirect financing to third parties or companies in which it is directly or indirectly involved, as well as to direct or indirect shareholders or companies in which such parties are directly or indirectly involved. The company may provide security for its own liabilities or the liabilities of the aforementioned persons in any form, including through pledges, assignments, fiduciary transfers, guarantees of any kind, or through compensation obligations, whether for consideration or not, even if such financing, security, or guarantees are exclusively in the interest of third parties or companies in which it is directly or indirectly involved, or of direct or indirect shareholders or companies in which such parties are directly or indirectly involved.