The company's purpose is to provide services in the fields of accounting, financial and liquidity planning, tax, corporate, organizational, insurance and financial consulting, human resource management and all types of trustee services, as well as the trade in goods of all kinds. 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 for the account of others and may provide security for the liabilities of affiliated companies.