In Switzerland and abroad, all consulting services for companies, development and sale of software, software distribution as well as training in this field. The company may carry out, either on its own account or on behalf of third parties, all financial, commercial, industrial, movable and immovable (excluding residential real estate in Switzerland) operations in Switzerland and abroad, directly or indirectly related to the main purpose. It may create branches and hold participations in Switzerland and abroad. The company may also grant loans to its associates and/or guarantee, pledge or assume loans granted by third parties to its associates.