The company's purpose is to perform all services, activities and advisory functions related to the activity of a fiduciary; it provides and ensures in particular all services of tax and legal advice, assistance, judicial and extrajudicial expertise, verification, control and supervision in the field of accounting and auditing, as well as administration and liquidation of companies, business valuations, arbitrations, and all fiduciary functions; the company also aims to acquire participations in Switzerland and abroad in any commercial, financial or industrial company (for complete purpose see articles of association).