Installation of heating, plumbing and electrical systems, development, manufacture and distribution of components and prefabricated parts for heating, plumbing and electrical engineering, as well as all services related to these products. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire, encumber, sell and manage real estate in Switzerland and abroad, provide financing for its own account or for third-party account, and grant guarantees and sureties for subsidiaries and third parties.