The company's purpose is to operate a consulting firm in the fields of management, finance, and accounting, training, as well as all fiduciary, real estate, insurance, and participation matters directly or indirectly related to its purpose. It may also acquire and administer participations, on its own behalf or on behalf of third parties, in commercial or industrial enterprises, located in Switzerland or abroad, by acquiring shares, bonds, parts, holding claims or any other suitable form, taking patents and trademarks. It may: - participate in all enterprises and carry out all mobile, real estate, financial, and commercial transactions directly or indirectly related to the realization of its purpose; - grant loans to its associates and third parties, guarantee loans subscribed by associates or third parties, secure these loans by issuing or pledging mortgage securities or by subscribing to any other commitment, if it serves its interests; - establish branches in Switzerland or abroad.