The company's purpose is the production, development, marketing, and distribution of software in the field of financial accounting as well as the provision of related services. The company may establish branches and subsidiaries both domestically and abroad, and may participate in, acquire, or merge with other companies both domestically 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 both domestically and abroad. It may also arrange financing for its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties. The company may provide all services and conduct all business that is related to this purpose.