The exercise of any commercial trustee activity; in particular, providing consulting, representation and tax planning, organization and accounting, business consulting activities such as audits, control mandates, consulting and administrative assistance, supervision, and administration of companies, any assignment related to the establishment, merger, transformation, liquidation, participation of companies, collection procedures, debt restructuring, real estate administration and real estate companies. It may acquire participations in other companies. The company may open branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad.