Provision of consulting and accounting services, as well as trade, rental and management of real estate on behalf of third parties and on its own account, and trade in goods of all kinds. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, 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 grant guarantees and sureties for subsidiaries and third parties.