Consulting and execution of work in the financial, accounting and administrative areas, as well as consulting, trading and production in the field of aviation. May establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. Furthermore, it may acquire, encumber, sell and manage real estate in Switzerland and abroad, arrange financing for its own account or for the account of third parties, and provide guarantees and sureties for subsidiaries and third parties.