In Switzerland and/or abroad, to offer all services in the fiduciary sector, in particular accounting, tax and accounting advice, company restructuring, incorporation of companies, representation, planning and project consulting, property management, real estate brokerage, commercial transactions; to acquire participations in similar companies; to grant (a) loans and/or any other form of financing or (b) guarantees and/or any other form of security to one or more shareholders, group companies and/or third parties for their direct or indirect benefit, if this promotes the interests of the company.