The company's purpose is to provide all types of fiduciary services, particularly in the areas of accounting, financial accounting, tax consulting, business and management consulting, as well as pension and financial planning. The company may establish branches and subsidiaries at home and abroad and invest in other companies at home 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 at home and abroad. It may also provide financing for its own or third-party account and provide security for the liabilities of affiliated companies.