The company's purpose is to assume all business and provide all services that fall within the scope of a trust and auditing company, in particular the execution of all kinds of trust transactions, accounting and auditing, the performance of business management controls, the organization of financial and accounting systems, consulting in tax matters and other economic issues, in particular M&A consulting, valuation of companies and company parts, restructuring as well as mergers and the preparation of expert opinions. 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 provide guarantees and sureties for subsidiaries and third parties.