The operation of an engineering consulting office for technical studies in sanitary heating, ventilation, air conditioning, and electricity; the company may engage in all commercial, financial, and other activities related to its purpose; the company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad; the company may acquire, hold, dispose of, and lease real estate; the company may grant loans or guarantees to shareholders or third parties, in particular affiliated companies, if it serves its interests.