but the sale of service provisions, design and marketing of software and hardware in the field of computer science, as well as all activities related thereto; furthermore, the company has the right to create branches and subsidiaries, both domestically and abroad, and to acquire participations in other companies, both domestically and abroad, and in addition to execute all operations that are directly or indirectly related thereto; the practice also includes acquiring, encumbering, transferring or administering real estate, both domestically and abroad; it may also carry out financing for its own account or for the account of third parties and provide guarantees and securities for its subsidiaries as well as third parties.