The company's purpose is to provide training, services and consulting in the fields of trust, controlling and accounting, corporate organization, management and planning, as well as tax consulting. 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, as well as grant guarantees and warranties for subsidiaries and third parties.