The creation and maintenance of parks and gardens and all work related to the exterior design of private or public properties and all conventional landscaping tasks; the company may, either on its own account or on behalf of third parties, carry out all financial, commercial, industrial, movable and immovable transactions in Switzerland and abroad, directly or indirectly related to the main purpose, create branches or subsidiaries in Switzerland and abroad, participate in all companies having a direct or indirect relationship with its purpose, and grant loans or guarantees to subsidiaries, associates or third parties.