In Switzerland and abroad, the provision of all advice, services and performances, as well as the exercise of all activities in the fields of sheet metal work, sanitary, heating and ventilation; the operation of a related business and a technical study and coordination office in the aforementioned fields. The company may carry out all commercial, financial, industrial, movable and immovable transactions for its own account or for the account of third parties in direct or indirect relation with its main purpose, in Switzerland and abroad, open branches in Switzerland and abroad and take participations in other companies with a similar or related purpose. The company may also grant loans to its shareholders or third parties, act as guarantor, become jointly and severally liable, or guarantee loans subscribed by its shareholders or third parties, secure these loans by issuing or pledging mortgage securities or by subscribing to any other financial commitment, as well as pledge its assets to secure any claim.