The exercise of fiduciary activities, including bookkeeping, preparation of annual accounts, tax advice and assistance, as well as all advisory and assistance services in the field of auditing, and all related activities. It may also, either for its own account or for the account of third parties, carry out all financial, commercial, movable and immovable property transactions directly or indirectly related to its corporate purpose and participate, in any form, in all similar enterprises, notably by taking participations in similar enterprises. The company may also establish branches and subsidiaries in Switzerland and abroad.