Development and implementation of business ideas, in particular in the finance, marketing and personnel areas, as well as participation in and financing of other companies in Switzerland and abroad. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire, encumber, sell and manage real estate in Switzerland and abroad, provide financing for its own account or for the account of third parties, and grant guarantees and sureties for subsidiaries and third parties.