Operation of a fiduciary and auditing company, in particular business consulting, accounting and financial statement consulting, auditing, tax consulting, real estate trust management, gestion, and general legal consulting. The handling of actual banking transactions and asset management is excluded. The company may establish branches and subsidiaries at home and abroad and may participate in other companies at home and abroad as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property at home and abroad. It may also provide financing for its own or third-party account as well as provide guarantees and sureties for subsidiaries and third parties.