The company aims to design, plan, and execute heating, ventilation, air conditioning, refrigeration, as well as sanitary installations, and to trade in goods of all kinds. It may establish branches and subsidiaries both domestically and abroad, participate in other companies both domestically and abroad, acquire, encumber, dispose of, and manage real estate. The company may also arrange financing for its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties.