In Switzerland and abroad: the provision of all advice, services and activities in the fields of fiduciary, legal, accounting and auditing services; the execution of mandates that may fall within the scope of activities of a fiduciary, auditing and consulting company, notably in the field of business economics, legal advice and accounting, the acquisition, holding, management and administration of companies in the fiduciary sector. The company may carry out, either for its own account or for the account of third parties, all financial, commercial, industrial, movable and immovable operations, in Switzerland and abroad, directly or indirectly related to the main purpose. It may also create branches and subsidiaries, in Switzerland and abroad. The company may also grant loans to its shareholders and/or stand in solidarity, guarantee or act as a surety for loans granted by third parties to its shareholders.