Provision of financial services, in particular consulting and accounting as well as commercial services; conducting training courses and seminars, domiciliary administration, insurance brokerage, corporate consulting and financial and real estate planning; creation of marketing and sales concepts and conducting training and coaching of all kinds. 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, 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 grant guarantees and sureties for subsidiaries and third parties.