Services of management, assistance, implementation, and consulting in the fields of business management, strategic, commercial, process, and product development, as well as services in the fields of trust, tax, and business consulting, including the performance of audits and the preparation of expert reports. The company may establish branches and subsidiaries in Switzerland and abroad and take participations in other companies in Switzerland and abroad as well as carry out all operations that are directly or indirectly related to its corporate purpose. It may acquire, mortgage, sell, and manage real estate. It may engage in financing for its own account or for the account of third parties as well as grant guarantees and securities to its subsidiaries and to third parties.