The company's purpose is to develop software and provide services in the areas of accounting, administration, sales, marketing, IT and trade of all kinds. The company may establish branches and subsidiaries in Switzerland and/or abroad and acquire, hold, encumber and sell other companies in Switzerland and/or abroad, as well as 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, against payment or free of charge, and provide security of all kinds for the liabilities of such persons or group companies, including guarantees, pledges and fiduciary transfers of the company's assets.