The company's purpose is to handle all transactions that fall within the scope of activities of a trust and audit firm. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both domestically and abroad, as well as conduct all transactions that are directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may also provide financing on its own account or on behalf of others, as well as provide guarantees and sureties for subsidiaries and third parties.