creation and development of alpine cemeteries, mountain ash burials and all other activities related to the funeral industry, as well as trade in all products; the company may engage in any financial, commercial or industrial activity, movable or immovable, directly or indirectly related to its purpose, create agencies, branches, subsidiaries, in Switzerland and abroad, participate in all enterprises having a direct or indirect relationship with its purpose, both in Switzerland and abroad; the company may also conclude loan agreements with its associates, as debtor or creditor, or grant them guarantees, if it serves its interests