The company's purpose includes all activities and services in the field of medical coding as well as training in medical coding. The company may also, either for its own account or for the account of third parties, carry out all financial, commercial, movable or immovable transactions (excluding all transactions prohibited by the Federal Law on the acquisition of real estate by foreigners) directly or indirectly related to its corporate purpose and may be interested in all similar enterprises in any form, notably by taking participations in similar enterprises. The company may also establish branches and subsidiaries in Switzerland and abroad. The company may also enter into loan agreements with its partners, either as a debtor or a creditor, or grant them guarantees, if this is in its interest.