The purpose of the company is to provide services in the fields of management consulting and financial consulting, tax consulting, organization, marketing, computer science, employee training and corporate management, the exercise of fiduciary functions, collection, accounting and administration of companies. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as carry out all commercial, financial and other activities that are 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 provide guarantees and sureties for subsidiaries and third parties.