Execution of sanitary installations, heating installations and project planning, as well as all services related thereto. Trade in goods and values of all kinds in Switzerland and abroad, as well as consulting, managing, refining, reproducing, distributing and brokering. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire or merge with similar or related companies, or establish new ones, and enter into all transactions and conclude contracts that may be suitable to promote the purpose of the company or are directly or indirectly related thereto.