all activities of real estate consulting, advice for organizations, management consulting, consulting and editing of computer software, valuation of real estate and land (without being expertise), brokerage, real estate transactions of all kinds and merchant operations in Switzerland and abroad, excluding all real estate activities in Switzerland that do not have an exclusively commercial purpose; the company may also carry out, either on its own account or on behalf of third parties, all commercial operations, participations, financial, securities or real estate transactions in Switzerland and abroad, directly or indirectly related to its corporate purpose, or likely to contribute to its realization and to be interested, in all forms, excluding all real estate activities in Switzerland that do not have an exclusively commercial purpose.