The company's purpose is to provide services of all kinds that fall within the scope of an auditing, consulting and trust company. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, manage its own assets, and engage in all commercial, financial and other activities that are 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 guarantees and sureties for subsidiaries and third parties.