The company's purpose is to provide services of all kinds in the field of financial and business management training, trust services, audits, and general business management consulting. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell, and manage 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 provide guarantees and sureties for its subsidiaries and third parties.