Trust and consulting company, including accounting and financial statement consulting, audits, personnel and payroll administration, tax, legal and corporate consulting, but excluding asset management and banking activities. The company may enter into any business and conclude contracts that are suitable for promoting the purpose of the company or that are directly or indirectly related to it. The company may acquire, encumber, manage and dispose of patents, licenses, securities, real estate and properties. It may provide financing on its own account and on behalf of third parties, as well as provide guarantees and sureties for subsidiaries and third parties. It may take out loans and grant them, provide guarantees and other securities. Furthermore, it may establish branches and subsidiaries in Switzerland and abroad, participate in other companies or merge with them.