| Groups of 
                    companies which are listed on the stock exchange or have reached 
                    a designated size (turnover of 20 million CHF, balance sheet 
                    total of 10 million CHF and 200 employees) are required to 
                    submit consolidated accounts.  In addition, some groups 
                      of companies which do not satisfy these criteria and are 
                      therefore exempt from this requirement still wish to enhance 
                      the image and economic strength enjoyed by them on the market. 
                  
                    
                        | We provide the following services: | 
                     
                    
                        | 
                        Drawing up consolidated accounts in compliance with 
                          Swiss standards (GAAP)*  | 
                     
                    
                        | 
                        Assistance with the preparation of consolidated account 
                          statements | 
                     
                    
                        | 
                        Drawing up the consolidation package | 
                     
                   
                   
                  
  |