The company's purpose is to carry out heating service work and the installation of heating systems of all kinds, as well as the purchase and sale or trade of the corresponding materials, the acquisition, management, purchase and rental of real estate of all kinds in Switzerland and abroad. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as 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.