The company's purpose is to assemble, repair, distribute and service refrigeration, air conditioning and heat pump systems, as well as provide all related services. Furthermore, it may manufacture, trade in and sell goods of all kinds, in particular plants and technical equipment, both domestically and abroad, and offer all related services. The company may establish branches and subsidiaries both domestically and abroad, participate in other companies both domestically 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 both domestically and abroad. It may also provide financing on its own account or on behalf of third parties, as well as provide guarantees and sureties for its subsidiaries and third parties.