The company's purpose is to provide business consulting services and to render services in the fields of finance, accounting and taxation, property management, human resources and all other functions that fall within the scope of a service company. The company 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. The company may acquire, encumber, manage and dispose of 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 grant guarantees and sureties for its subsidiaries and third parties.