To carry out, either on its own account or on behalf of third parties, all commercial, financial and movable or immovable transactions; it is specified that the acquisition of real estate is limited to properties with exclusively commercial use and the acquisition of a stake in a company that holds real estate is limited to companies that only hold properties with exclusively commercial use. The company may also establish branches and/or subsidiaries in Switzerland and abroad. The company may act as co-debtor, guarantor and/or surety in favor of all third parties, notably in favor of all its direct or indirect affiliates, its direct or indirect subsidiaries, with or without remuneration. The company's secondary purpose, both in Switzerland and abroad, is to provide services to businesses and individuals, for all activities falling within the competence of a consulting and management company in the commercial, administrative and financial fields.