The company aims to provide services of all kinds in the areas of accounting, business organization, management consulting, finance, turnaround and restructuring consulting, real estate, and human resources. This includes, in particular, business management expertise as well as mediation and consulting services in the aforementioned areas. Furthermore, the purpose includes the trade in goods of all kinds. The company may establish branches and subsidiaries domestically and abroad and may participate in other companies 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 domestically and abroad. It may also provide financing for its own or third-party account and provide security for the liabilities of affiliated companies.