Management and operation of a real estate and trust office, particularly in the following areas of expertise: acquisition, development, encumbrance, disposal, brokerage, and management of real property, trust services such as accounting and financial statement preparation, tax consulting, payroll accounting, personnel administration, company formations, and business consulting; the company may offer services related to commercial and financial transactions and engage in the trade of all types of goods, acquire, manage, and dispose of securities, establish branches domestically and abroad, participate in other enterprises, or merge with them.