The company is active in the field of management consulting and also aims to hold and manage participations in other companies and all related business activities. Furthermore, the company can perform all legal transactions that are necessary to achieve its purpose. The company can also conduct all business activities that are suitable to enable or promote the development of the company or the Swiss Value Group. The company can participate in group financing of the Swiss Value Group, in particular by granting loans to its direct or indirect shareholders or other group companies, or by providing guarantees, sureties or other securities for their liabilities to third parties, even if these loans or securities are in the exclusive interest of its direct or indirect shareholders or other group companies and are granted free of charge. The company can establish branches and subsidiaries in Switzerland and abroad. The company can acquire, encumber, sell and manage real estate in Switzerland and abroad. It can also provide financing for its own account or for the account of third parties, as well as guarantees and sureties for subsidiaries and third parties.