The company's purpose is to operate a commercial office with the following main activities: accounting, auditing, taxation, property management and consulting in the field of corporate and tax law; may establish branches and subsidiaries, participate in other companies and conduct all business directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate (in Switzerland, excluding transactions subject to the Federal Act on the Acquisition of Real Estate by Persons Abroad). It may also provide financing for its own account or for third-party account, as well as grant guarantees and sureties for subsidiaries and third parties.