The company's purpose is to plan, design, manufacture and fabricate refrigeration, ventilation and air conditioning systems, as well as to trade in devices of all kinds. Furthermore, the company carries out service and repair work on refrigeration, ventilation and air conditioning systems. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also 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.