The company's purpose is to carry out conversions and upgrades, service and maintenance on rail vehicles, as well as trade in goods of all kinds. The company may participate in other companies, acquire, manage, broker and sell real estate, licenses, patents and other intangible assets. It may also establish branches and subsidiaries in Switzerland and abroad and conduct all business that is connected with the company's purpose or is suitable for promoting it. Furthermore, the company may grant direct or indirect financing (including as a liquidity adjustment/concentration of net liquidity (cash pooling)) to its direct or indirect subsidiaries and third parties, including its direct or indirect shareholders and their direct or indirect subsidiaries, and provide collateral of all kinds for its own liabilities and those of other companies (including its direct or indirect subsidiaries and third parties, including its direct or indirect shareholders and their direct or indirect subsidiaries), including by way of pledges on or fiduciary transfers of the company's assets or guarantees of any kind, whether remunerated or not. This also applies under preferential conditions without interest, excluding the company's profit motive and assuming cluster risk.