36 Investment consultancy; fiscal assessments; financial and fiscal consultancy in connection with the reorganization, restructuring, liquidation, succession and merger of companies; financial services, namely, reorganization, restructuring, liquidation, valuation, succession and merger of companies and assets; financial sponsorship of conferences, exhibitions, cultural events, sport events, scientific events, educational events, networking events, social institutions and welfare institutions; consultation with respect to real estate acquisitions, divestitures, management, financing, and appraisal; trustee services; brokerage services for the incorporation, reorganization, restructuring, liquidation, succession and merger of companies; receivership and bankruptcy trustee services