The company's purpose is to collect outstanding claims on behalf of third parties in Switzerland and abroad; it provides legal advice on Swiss debt collection and bankruptcy law and offers services in the areas of accounting and taxation. 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 grant guarantees and sureties for subsidiaries and third parties.