The company's purpose is to provide fiduciary services, in particular consulting, auditing and taxation; can participate in other companies, acquire or establish related or similar companies, in particular also take out or grant loans and create, purchase and sell real estate or participate in such companies. The company can establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company can acquire, encumber, sell and manage real estate in Switzerland and abroad. It can also carry out financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.