The company's purpose is to establish and maintain accounting records, prepare annual financial statements, provide tax advice, handle collections, manage assets, conduct audits, and perform other fiduciary activities. The company may establish branches, both domestically and abroad, participate in other companies, both domestically and abroad, assume representations, and enter into any transactions and conclude any contracts that may be suitable to promote the company's purpose or are directly or indirectly related thereto. It may also provide financing for its own or third-party accounts, as well as issue guarantees and sureties for subsidiaries and third parties. It may acquire and sell real estate. [Adjustment due to changed registration requirements]