The company's purpose is to engage in trade and service activities in the sanitary and heating sector. In particular, the preparation, conclusion and execution of commercial transactions with and provision of services for sanitary and heating equipment. The company is authorized to have its activities performed wholly or partially by commissioning other companies. 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.