The company's purpose is to provide services and consulting in the field of business management, specifically services in the field of accounting and administration as well as consulting in the field of human resources. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both 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 both domestically and abroad. It may also provide financing on its own account or on behalf of others, as well as provide guarantees and sureties for subsidiaries and third parties.