The company's purpose is to participate in companies in Switzerland and abroad, in particular those active in the fields of auditing, tax, legal or management consulting or providing related services. The company may also provide services in accordance with paragraph 1 itself. The company may conduct all business in Switzerland and abroad that promotes the company's purpose, including financial transactions and the acquisition, sale and management of real estate. Furthermore, the company may provide financial services to its affiliated companies, in particular grant loans or other financing and provide collateral of all kinds for their liabilities, including by way of pledges on or fiduciary transfers of the company's assets or by guarantees and sureties of all kinds, for consideration or not. The company may also operate or participate in liquidity balancing/net liquidity centralization (cash pooling) with its affiliated companies, including periodic balance adjustments (balancing). The company may also act in the interest of its affiliated companies for this purpose.