The company provides services in the field of business and commercial consulting, as well as services and consulting related to internal and external accounting. The company may establish branches and subsidiaries in Switzerland and/or abroad, and participate in other companies in Switzerland and/or abroad, acquire, hold, encumber and dispose of real estate or intellectual property rights in Switzerland and/or abroad, and conduct all commercial, financial or other business that is directly or indirectly related to the company's purpose. Furthermore, the company may grant loans or other financing to its direct or indirect shareholders and their direct or indirect subsidiaries, as well as to third parties, for consideration or free of charge, and provide security of any kind for the liabilities of such persons or group companies, including guarantees, pledges and fiduciary transfers of the company's assets. In addition, it may engage in liquidity balancing/net liquidity centralization (cash pooling), including periodic balance adjustments (balancing), with group companies, or participate in such activities, even without consideration, on preferential terms, interest-free, without the intention of generating profits for the company, and assuming bulk risks.