purchase, sale, brokerage, construction, development, operation, rental and management of properties, as well as any services in the fiduciary and accounting field; the company may establish branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire movable and immovable assets, acquire companies with an identical or similar purpose, or merge with such companies, carry out all operations and conclude all contracts suitable for developing and expanding its purpose or related thereto directly or indirectly; it may also grant loans or guarantees to associates or third parties if it serves its interests.