The purpose of the company is to carry out audits (financial audits) as well as to operate a trust office with all services directly or indirectly related thereto. The company may establish subsidiaries and branches both domestically and abroad and may participate in other companies both domestically and abroad. It may acquire, hold, and dispose of real estate. The company may also engage in all commercial, financial, and other activities that are directly or indirectly related to the purpose of the company. The company is authorized to take financing, restructuring, and intercession measures in favor of shareholders, affiliated companies, or third parties, as well as to grant loans to shareholders, affiliated companies, or third parties or to provide securities for their obligations.