Creation of hearing analyses and hearing tests, determination of hearing impairments, sale and adaptation of hearing systems, hearing protection solutions and communication accessories, as well as training and lectures mainly in the field of hearing, audiotherapy and hearing systems, coaching and relaxation of individuals with tinnitus or hearing impairments, as well as audiotherapy and hearing training. The company may establish branches and subsidiaries, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. Furthermore, it may acquire, encumber, sell and manage real estate in Switzerland and abroad, also provide financing for its own account or for the account of third parties, and grant guarantees and sureties for subsidiaries and third parties.