The company's purpose is to provide services in the fields of planning, training and consulting in taxation, finance and social security, as well as in the field of law, and to perform auditing and trust services of all kinds, in particular business management consulting for companies and participation in the execution of tasks in all areas of corporate management. 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, provided that the legal requirements are met, 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.