The purpose of the company is to provide consulting and services in finance and accounting. The company may establish branches and subsidiaries in Switzerland and abroad, acquire, manage and sell real estate, and conduct any business that is connected with or suitable to promote the purpose of the company. The company may grant direct or indirect financing to its directly or indirectly held subsidiaries, as well as to economically related persons and companies (including their direct or indirect shareholders and companies controlled by them), and provide security of any kind for liabilities of such other companies or persons, including by way of pledges on or fiduciary transfers of assets of the company, debt assumptions or guarantees of any kind, whether remunerated or not. This also applies under preferential conditions, e.g. without interest or other direct or indirect consideration, to the exclusion of the company's profit motive and at the risk of incurring cluster risks.