The purpose of the company is to acquire, hold and manage participations in other companies and enterprises in Switzerland and abroad, in particular in the field of conducting book audits and handling all business of auditing and trust services or providing business and tax consulting services to companies in Switzerland and abroad, as well as management related to the organization, administration, accounting and consulting of legal entities and trusts. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, take over representations, acquire, encumber, sell and manage real estate, and conduct all business that is directly or indirectly related to its purpose. The company may provide financing for both direct or indirect subsidiaries and for third parties, including its direct or indirect shareholders and their direct or indirect subsidiaries. It may enter into securities of any kind for liabilities of such affiliated companies, including by way of pledges on or fiduciary assignments of the company's assets, guarantees or sureties of any kind, whether remunerated or not.