Planning and execution of work of all kinds in the sanitary and heating sector as well as trade in goods of all kinds. May establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, conduct all business that is directly or indirectly related to its purpose, acquire, encumber, sell and manage real estate in Switzerland and abroad, further provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.