Commercial operation of a fiduciary office, acceptance of all mandates, in particular accounting, financial and tax consulting, accounting expertise, control of third-party companies, dispute resolution, collection and payment, real estate management and brokerage, economic coaching as well as all activities converging with this purpose; the company may create branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire companies with an identical or similar purpose, or merge with such companies, carry out any commercial and financial activity and make all operations and conclude all contracts suitable for developing its purpose or related directly or indirectly thereto.