The purpose of the company is to provide services in the areas of payroll accounting, accounting and consulting, as well as to act as a professional employer organization and to provide services in the field of personnel management, in particular the provision of labor to third parties. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is 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 enter into guarantees and sureties for subsidiaries and third parties.