The purpose of the company is the development, marketing, and distribution of software, as well as the provision of consulting and other services in the IT and administrative sectors. The company may establish subsidiaries and branches, and may participate in other companies. The company may acquire, hold, encumber, and dispose of real estate and intangible assets. The company may also engage in all commercial, financial, and other activities that are directly or indirectly related to the purpose of the company. The company may grant loans and other direct or indirect financing to affiliated companies and third parties, including their (direct and indirect) shareholders and their affiliated companies, and may provide securities of any kind for their liabilities, including by pledging or fiduciary transfer of the company's assets or guarantees of any kind, whether or not for consideration.