The company's purpose is to develop and distribute software, as well as provide services in the field of electronic data processing, particularly in the development and consulting of methodologies for financial and operational accounting, as well as internal control systems. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell, and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for its subsidiaries and third parties.