Acquisition, sale, management, rental of real estate, accounting, business consulting, acquisition, holding, management and administration of participations in other companies in Switzerland or abroad, regardless of their legal form; the company may engage in any commercial and financial activity related to its purpose or which is suitable to achieve it; it may establish branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire companies with an identical or similar purpose, or merge with such companies. It may acquire or dispose of properties, carry out all operations and conclude all contracts suitable to develop its purpose or related thereto directly or indirectly.