The company's purpose is to provide services typically offered by a trust company, particularly in the areas of auditing and business consulting. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business 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 third-party accounts, as well as issue guarantees and sureties for subsidiaries and third parties.