The company's purpose is to acquire, hold, manage, and utilize participations in domestic and foreign companies of any kind. In addition, the company may provide consulting services in finance and accounting, corporate law, and tax law. The company may establish branches and subsidiaries domestically and abroad, and participate in other companies domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property domestically and abroad. It may also arrange financing for its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties.