The company's purpose is to exercise auditing and consulting functions. The company is authorized to conduct all business that is directly or indirectly related to the company's purpose or is suitable to promote it. The company may establish branches, participate in other domestic and foreign companies, acquire or merge with similar or related companies, acquire or sell securities, patents and other intellectual property rights, and enter into all transactions and conclude contracts that are suitable to promote the company's purpose or are directly or indirectly related to it. The company may conduct transactions in the interest of group companies, in particular participate in cash pooling and thereby contribute directly or indirectly to the financing of the group.