The company's purpose is to provide services in the fields of trust, auditing, tax and economic consulting, as well as to provide services and consulting in the fields of human resources and labor law. Furthermore, the company aims to conduct training and seminars, as well as to take over operational tasks on a project basis. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and 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, and grant securities for liabilities of affiliated companies.