The company's purpose is to assume fiduciary activities of all kinds, in particular corporate consulting with a focus on tax and legal matters, company formations, valuation reports, transformations, restructurings, liquidations, and trusteeships, as well as exercising control and auditing functions. The company may 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 may acquire, encumber, sell, and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as grant guarantees and sureties for subsidiaries and third parties.