The company's purpose is to provide services in the areas of training, business consulting, and management. Services in the areas of auditing and accounting, consulting in the areas of finance and accounting, taxes, and financing are also the purpose of the company. The company may establish branches and subsidiaries domestically and abroad and may participate in other companies domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may, provided that the legal requirements are met, acquire, encumber, dispose of, and manage real property 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.