Provision of trust services such as accounting, consulting and preparation of annual financial statements, tax consulting, company formations, property management, general administration, financial consulting and controlling; may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose, may acquire, build, encumber, sell and manage real estate and properties in Switzerland and abroad, may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.