CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="ca" dir="ltr"> <head> <meta charset="UTF-8"> <title>Accionista - Viquipèdia, l'enciclopèdia lliure</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )cawikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":[",\t.",".\t,"],"wgDigitTransformTable":["",""], "wgDefaultDateFormat":"dmy","wgMonthNames":["","gener","febrer","març","abril","maig","juny","juliol","agost","setembre","octubre","novembre","desembre"],"wgRequestId":"94fd095c-066a-450e-8abd-a926f84df351","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Accionista","wgTitle":"Accionista","wgCurRevisionId":27979235,"wgRevisionId":27979235,"wgArticleId":414756,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Control d'autoritats","Dret de societats"],"wgPageViewLanguage":"ca","wgPageContentLanguage":"ca","wgPageContentModel":"wikitext","wgRelevantPageName":"Accionista","wgRelevantArticleId":414756,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":true,"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor": {"pageLanguageCode":"ca","pageLanguageDir":"ltr","pageVariantFallbacks":"ca"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":true,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":3000,"wgRelatedArticlesCompat":[],"wgCentralAuthMobileDomain":false,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q381136","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading", "skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","wikibase.client.data-bridge.externalModifiers":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["site","mediawiki.page.ready","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.UkensKonkurranse","ext.gadget.refToolbar","ext.gadget.charinsert","ext.gadget.AltresViccionari","ext.gadget.purgetab","ext.gadget.DocTabs","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions", "wikibase.client.vector-2022","wikibase.client.data-bridge.init","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession","oojs-ui.styles.icons-media","oojs-ui-core.icons","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=ca&modules=ext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.data-bridge.externalModifiers%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=ca&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=ca&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.4"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Accionista - Viquipèdia, l'enciclopèdia lliure"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//ca.m.wikipedia.org/wiki/Accionista"> <link rel="alternate" type="application/x-wiki" title="Modifica" href="/w/index.php?title=Accionista&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Viquipèdia (ca)"> <link rel="EditURI" type="application/rsd+xml" href="//ca.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://ca.wikipedia.org/wiki/Accionista"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.ca"> <link rel="alternate" type="application/atom+xml" title="Canal de sindicació Atom Viquipèdia" href="/w/index.php?title=Especial:Canvis_recents&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Accionista rootpage-Accionista skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Vés al contingut</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Lloc"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Menú principal" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Menú principal</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Menú principal</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">mou a la barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">amaga</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navegació </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Portada" title="Visiteu la pàgina principal [z]" accesskey="z"><span>Portada</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Especial:Article_aleatori" title="Carrega una pàgina a l’atzar [x]" accesskey="x"><span>Article a l'atzar</span></a></li><li id="n-Articles-de-qualitat" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:Articles_de_qualitat"><span>Articles de qualitat</span></a></li> </ul> </div> </div> <div id="p-Comunitat" class="vector-menu mw-portlet mw-portlet-Comunitat" > <div class="vector-menu-heading"> Comunitat </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-portal" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:Portal" title="Sobre el projecte, què podeu fer, on trobareu les coses"><span>Portal viquipedista</span></a></li><li id="n-Agenda-d'actes" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:Trobades"><span>Agenda d'actes</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Especial:Canvis_recents" title="Una llista dels canvis recents al wiki [r]" accesskey="r"><span>Canvis recents</span></a></li><li id="n-La-taverna" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:La_taverna"><span>La taverna</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:Contacte"><span>Contacte</span></a></li><li id="n-Xat" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:Canals_IRC"><span>Xat</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Viquip%C3%A8dia:Ajuda" title="El lloc per a saber més coses"><span>Ajuda</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Portada" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Viquipèdia" src="/static/images/mobile/copyright/wikipedia-wordmark-ca.svg" style="width: 7.5em; height: 1.4375em;"> <img class="mw-logo-tagline" alt="l'Enciclopèdia Lliure" src="/static/images/mobile/copyright/wikipedia-tagline-ca.svg" width="120" height="14" style="width: 7.5em; height: 0.875em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Especial:Cerca" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Cerca a la Viquipèdia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Cerca</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Cerca a Viquipèdia" aria-label="Cerca a Viquipèdia" autocapitalize="sentences" title="Cerca a la Viquipèdia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Especial:Cerca"> </div> <button class="cdx-button cdx-search-input__end-button">Cerca</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Eines personals"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Aparença"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Aparença" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Aparença</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_ca.wikipedia.org&uselang=ca" class=""><span>Donatius</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Especial:Crea_compte&returnto=Accionista" title="Us animem a crear un compte i iniciar una sessió, encara que no és obligatori" class=""><span>Crea un compte</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Especial:Registre_i_entrada&returnto=Accionista" title="Us animem a registrar-vos, però no és obligatori [o]" accesskey="o" class=""><span>Inicia la sessió</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Més opcions" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Eines personals" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Eines personals</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Menú d'usuari" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_ca.wikipedia.org&uselang=ca"><span>Donatius</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Especial:Crea_compte&returnto=Accionista" title="Us animem a crear un compte i iniciar una sessió, encara que no és obligatori"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Crea un compte</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Especial:Registre_i_entrada&returnto=Accionista" title="Us animem a registrar-vos, però no és obligatori [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Inicia la sessió</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pàgines per a editors no registrats <a href="/wiki/Ajuda:Introducci%C3%B3" aria-label="Vegeu més informació sobre l'edició"><span>més informació</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Especial:Contribucions_pr%C3%B2pies" title="Una llista de les modificacions fetes des d'aquesta adreça IP [y]" accesskey="y"><span>Contribucions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Especial:Discussi%C3%B3_personal" title="Discussió sobre les edicions per aquesta adreça ip. [n]" accesskey="n"><span>Discussió per aquest IP</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Lloc"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contingut" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contingut</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">mou a la barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">amaga</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Inici</div> </a> </li> <li id="toc-Drets_de_l'accionista" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Drets_de_l'accionista"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Drets de l'accionista</span> </div> </a> <ul id="toc-Drets_de_l'accionista-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Accionista_com_inversor" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Accionista_com_inversor"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Accionista com inversor</span> </div> </a> <ul id="toc-Accionista_com_inversor-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Vegeu_també" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Vegeu_també"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Vegeu també</span> </div> </a> <ul id="toc-Vegeu_també-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Referències" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Referències"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Referències</span> </div> </a> <ul id="toc-Referències-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contingut" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Commuta la taula de continguts." > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Commuta la taula de continguts.</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Accionista</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Vés a un article en una altra llengua. Disponible en 47 llengües" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-47" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">47 llengües</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%B3%D8%A7%D9%87%D9%85" title="مساهم - àrab" lang="ar" hreflang="ar" data-title="مساهم" data-language-autonym="العربية" data-language-local-name="àrab" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/S%C9%99hmdar" title="Səhmdar - azerbaidjanès" lang="az" hreflang="az" data-title="Səhmdar" data-language-autonym="Azərbaycanca" data-language-local-name="azerbaidjanès" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%90%D0%BA%D1%86%D1%8B%D1%8F%D0%BD%D1%8D%D1%80" title="Акцыянэр - Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Акцыянэр" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Dioni%C4%8Dar" title="Dioničar - bosnià" lang="bs" hreflang="bs" data-title="Dioničar" data-language-autonym="Bosanski" data-language-local-name="bosnià" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%90%D0%BA%D1%86%D0%B8%D0%BE%D0%BD%D0%B5%D1%80" title="Акционер - Russia Buriat" lang="bxr" hreflang="bxr" data-title="Акционер" data-language-autonym="Буряад" data-language-local-name="Russia Buriat" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Akcion%C3%A1%C5%99" title="Akcionář - txec" lang="cs" hreflang="cs" data-title="Akcionář" data-language-autonym="Čeština" data-language-local-name="txec" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Aktion%C3%A4r" title="Aktionär - alemany" lang="de" hreflang="de" data-title="Aktionär" data-language-autonym="Deutsch" data-language-local-name="alemany" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Shareholder" title="Shareholder - anglès" lang="en" hreflang="en" data-title="Shareholder" data-language-autonym="English" data-language-local-name="anglès" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Accionista" title="Accionista - espanyol" lang="es" hreflang="es" data-title="Accionista" data-language-autonym="Español" data-language-local-name="espanyol" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Aktsion%C3%A4r" title="Aktsionär - estonià" lang="et" hreflang="et" data-title="Aktsionär" data-language-autonym="Eesti" data-language-local-name="estonià" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Akziodun" title="Akziodun - basc" lang="eu" hreflang="eu" data-title="Akziodun" data-language-autonym="Euskara" data-language-local-name="basc" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D9%87%D8%A7%D9%85%E2%80%8C%D8%AF%D8%A7%D8%B1" title="سهام‌دار - persa" lang="fa" hreflang="fa" data-title="سهام‌دار" data-language-autonym="فارسی" data-language-local-name="persa" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Osakas" title="Osakas - finès" lang="fi" hreflang="fi" data-title="Osakas" data-language-autonym="Suomi" data-language-local-name="finès" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Actionnaire" title="Actionnaire - francès" lang="fr" hreflang="fr" data-title="Actionnaire" data-language-autonym="Français" data-language-local-name="francès" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%91%D7%A2%D7%9C_%D7%9E%D7%A0%D7%99%D7%95%D7%AA" title="בעל מניות - hebreu" lang="he" hreflang="he" data-title="בעל מניות" data-language-autonym="עברית" data-language-local-name="hebreu" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%85%E0%A4%82%E0%A4%B6%E0%A4%A7%E0%A4%BE%E0%A4%B0%E0%A5%80" title="अंशधारी - hindi" lang="hi" hreflang="hi" data-title="अंशधारी" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Dioni%C4%8Dar" title="Dioničar - croat" lang="hr" hreflang="hr" data-title="Dioničar" data-language-autonym="Hrvatski" data-language-local-name="croat" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B2%D5%A1%D5%AA%D5%B6%D5%A5%D5%BF%D5%A5%D6%80" title="Բաժնետեր - armeni" lang="hy" hreflang="hy" data-title="Բաժնետեր" data-language-autonym="Հայերեն" data-language-local-name="armeni" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pemegang_saham" title="Pemegang saham - indonesi" lang="id" hreflang="id" data-title="Pemegang saham" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonesi" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Azionista" title="Azionista - italià" lang="it" hreflang="it" data-title="Azionista" data-language-autonym="Italiano" data-language-local-name="italià" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E6%A0%AA%E4%B8%BB" title="株主 - japonès" lang="ja" hreflang="ja" data-title="株主" data-language-autonym="日本語" data-language-local-name="japonès" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%90%D0%BA%D1%86%D0%B8%D0%BE%D0%BD%D0%B5%D1%80" title="Акционер - kazakh" lang="kk" hreflang="kk" data-title="Акционер" data-language-autonym="Қазақша" data-language-local-name="kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B7%E0%B3%87%E0%B2%B0%E0%B3%81%E0%B2%A6%E0%B2%BE%E0%B2%B0" title="ಷೇರುದಾರ - kannada" lang="kn" hreflang="kn" data-title="ಷೇರುದಾರ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%A3%BC%EC%A3%BC" title="주주 - coreà" lang="ko" hreflang="ko" data-title="주주" data-language-autonym="한국어" data-language-local-name="coreà" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%90%D0%BA%D1%86%D0%B8%D0%BE%D0%BD%D0%B5%D1%80" title="Акционер - kirguís" lang="ky" hreflang="ky" data-title="Акционер" data-language-autonym="Кыргызча" data-language-local-name="kirguís" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Akcininkas" title="Akcininkas - lituà" lang="lt" hreflang="lt" data-title="Akcininkas" data-language-autonym="Lietuvių" data-language-local-name="lituà" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Pemegang_saham" title="Pemegang saham - malai" lang="ms" hreflang="ms" data-title="Pemegang saham" data-language-autonym="Bahasa Melayu" data-language-local-name="malai" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B8%E0%A5%87%E0%A4%AF%E0%A4%B0%E0%A4%A7%E0%A4%A8%E0%A5%80" title="सेयरधनी - nepalès" lang="ne" hreflang="ne" data-title="सेयरधनी" data-language-autonym="नेपाली" data-language-local-name="nepalès" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-no badge-Q70894304 mw-list-item" title=""><a href="https://no.wikipedia.org/wiki/Aksjon%C3%A6r" title="Aksjonær - noruec bokmål" lang="nb" hreflang="nb" data-title="Aksjonær" data-language-autonym="Norsk bokmål" data-language-local-name="noruec bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Akshonista" title="Akshonista - papiament" lang="pap" hreflang="pap" data-title="Akshonista" data-language-autonym="Papiamentu" data-language-local-name="papiament" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Akcjonariusz" title="Akcjonariusz - polonès" lang="pl" hreflang="pl" data-title="Akcjonariusz" data-language-autonym="Polski" data-language-local-name="polonès" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Acionista" title="Acionista - portuguès" lang="pt" hreflang="pt" data-title="Acionista" data-language-autonym="Português" data-language-local-name="portuguès" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Ac%C8%9Bionar" title="Acționar - romanès" lang="ro" hreflang="ro" data-title="Acționar" data-language-autonym="Română" data-language-local-name="romanès" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%90%D0%BA%D1%86%D0%B8%D0%BE%D0%BD%D0%B5%D1%80" title="Акционер - rus" lang="ru" hreflang="ru" data-title="Акционер" data-language-autonym="Русский" data-language-local-name="rus" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Shareholder" title="Shareholder - Simple English" lang="en-simple" hreflang="en-simple" data-title="Shareholder" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Akcion%C3%A1r" title="Akcionár - eslovac" lang="sk" hreflang="sk" data-title="Akcionár" data-language-autonym="Slovenčina" data-language-local-name="eslovac" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/Akcionar" title="Akcionar - serbi" lang="sr" hreflang="sr" data-title="Akcionar" data-language-autonym="Српски / srpski" data-language-local-name="serbi" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%AA%E0%AE%99%E0%AF%8D%E0%AE%95%E0%AF%81%E0%AE%A4%E0%AE%BE%E0%AE%B0%E0%AE%B0%E0%AF%8D" title="பங்குதாரர் - tàmil" lang="ta" hreflang="ta" data-title="பங்குதாரர்" data-language-autonym="தமிழ்" data-language-local-name="tàmil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%9C%E0%B8%B9%E0%B9%89%E0%B8%96%E0%B8%B7%E0%B8%AD%E0%B8%AB%E0%B8%B8%E0%B9%89%E0%B8%99" title="ผู้ถือหุ้น - tai" lang="th" hreflang="th" data-title="ผู้ถือหุ้น" data-language-autonym="ไทย" data-language-local-name="tai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Hissedar" title="Hissedar - turc" lang="tr" hreflang="tr" data-title="Hissedar" data-language-autonym="Türkçe" data-language-local-name="turc" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%90%D0%BA%D1%86%D1%96%D0%BE%D0%BD%D0%B5%D1%80" title="Акціонер - ucraïnès" lang="uk" hreflang="uk" data-title="Акціонер" data-language-autonym="Українська" data-language-local-name="ucraïnès" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Aksiyador" title="Aksiyador - uzbek" lang="uz" hreflang="uz" data-title="Aksiyador" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/C%E1%BB%95_%C4%91%C3%B4ng" title="Cổ đông - vietnamita" lang="vi" hreflang="vi" data-title="Cổ đông" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamita" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%82%A1%E4%B8%9C" title="股东 - xinès wu" lang="wuu" hreflang="wuu" data-title="股东" data-language-autonym="吴语" data-language-local-name="xinès wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%82%A1%E4%B8%9C" title="股东 - xinès" lang="zh" hreflang="zh" data-title="股东" data-language-autonym="中文" data-language-local-name="xinès" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Tu-ch%C3%BA" title="Tu-chú - xinès min del sud" lang="nan" hreflang="nan" data-title="Tu-chú" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="xinès min del sud" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%82%A1%E6%9D%B1" title="股東 - cantonès" lang="yue" hreflang="yue" data-title="股東" data-language-autonym="粵語" data-language-local-name="cantonès" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q381136#sitelinks-wikipedia" title="Modifica enllaços interlingües" class="wbc-editpage">Modifica els enllaços</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Espais de noms"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Accionista" title="Vegeu el contingut de la pàgina [c]" accesskey="c"><span>Pàgina</span></a></li><li id="ca-talk" class="new vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Discussi%C3%B3:Accionista&action=edit&redlink=1" rel="discussion" class="new" title="Discussió sobre el contingut d'aquesta pàgina (encara no existeix) [t]" accesskey="t"><span>Discussió</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Canvia la variant de llengua" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">català</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Vistes"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Accionista"><span>Mostra</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Accionista&action=edit" title="Modifica el codi font d'aquesta pàgina [e]" accesskey="e"><span>Modifica</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Accionista&action=history" title="Versions antigues d'aquesta pàgina [h]" accesskey="h"><span>Mostra l'historial</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Eines de la pàgina"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Eines" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Eines</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Eines</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">mou a la barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">amaga</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Més opcions" > <div class="vector-menu-heading"> Accions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Accionista"><span>Mostra</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Accionista&action=edit" title="Modifica el codi font d'aquesta pàgina [e]" accesskey="e"><span>Modifica</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Accionista&action=history"><span>Mostra l'historial</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Especial:Enlla%C3%A7os/Accionista" title="Una llista de totes les pàgines wiki que enllacen amb aquesta [j]" accesskey="j"><span>Què hi enllaça</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Especial:Seguiment/Accionista" rel="nofollow" title="Canvis recents a pàgines enllaçades des d'aquesta pàgina [k]" accesskey="k"><span>Canvis relacionats</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Especial:P%C3%A0gines_especials" title="Llista totes les pàgines especials [q]" accesskey="q"><span>Pàgines especials</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Accionista&oldid=27979235" title="Enllaç permanent a aquesta revisió de la pàgina"><span>Enllaç permanent</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Accionista&action=info" title="Més informació sobre aquesta pàgina"><span>Informació de la pàgina</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Especial:Citau&page=Accionista&id=27979235&wpFormIdentifier=titleform" title="Informació sobre com citar aquesta pàgina"><span>Citau aquest article</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Especial:UrlShortener&url=https%3A%2F%2Fca.wikipedia.org%2Fwiki%2FAccionista"><span>Obtén una URL abreujada</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Especial:QrCode&url=https%3A%2F%2Fca.wikipedia.org%2Fwiki%2FAccionista"><span>Descarrega el codi QR</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Imprimeix/exporta </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Especial:Llibre&bookcmd=book_creator&referer=Accionista"><span>Crea un llibre</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Especial:DownloadAsPdf&page=Accionista&action=show-download-screen"><span>Baixa com a PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Accionista&printable=yes" title="Versió per a impressió d'aquesta pàgina [p]" accesskey="p"><span>Versió per a impressora</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> En altres projectes </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q381136" title="Enllaç a l'element del repositori de dades connectat [g]" accesskey="g"><span>Element a Wikidata</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Eines de la pàgina"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Aparença"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Aparença</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">mou a la barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">amaga</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">De la Viquipèdia, l'enciclopèdia lliure</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="ca" dir="ltr"><p><b>Accionista</b> és aquella persona física o jurídica que és propietària d'<a href="/wiki/Acci%C3%B3_(finances)" class="mw-redirect" title="Acció (finances)">accions</a> dels distints tipus de <a href="/wiki/Societat_an%C3%B2nima" title="Societat anònima">societats anònimes</a> o <a href="/wiki/Societat_comandit%C3%A0ria" title="Societat comanditària">comanditaris</a> que poden existir en el marc jurídic de cada país. </p><p>L'accionista és un soci capitalista, que participa de la gestió de la societat en la mateixa mesura en què aporta capital a aquesta. Per tant, dintre de la societat té més vots qui més accions posseeix. </p><p>Tractant-se d'una <a href="/wiki/Societat_an%C3%B2nima" title="Societat anònima">societat anònima</a>, pot existir un gran nombre d'accionistes que no participen necessàriament en la gestió de l'empresa, i l'interès de la qual és únicament rebre una retribució en dividend a canvi de la seva inversió. No obstant això, dit accionistes sí que estan interessats a conèixer el seu desenvolupament. En aquest cas és la informació comptable la qual els permet assolir dits propòsit. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Drets_de_l'accionista"><span id="Drets_de_l.27accionista"></span>Drets de l'accionista</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accionista&action=edit&section=1" title="Modifica la secció: Drets de l'accionista"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Si bé els drets de l'accionista poden variar en funció de la legislació i dels <a href="/wiki/Estatut" title="Estatut">estatuts</a> de la societat, normalment els accionistes tenen els següents drets: </p><p><b>Drets econòmics:</b> </p> <ul><li>Dret a percebre un <a href="/wiki/Dividend" class="mw-redirect" title="Dividend">dividend</a> en funció de la seva participació i quan així ho acordi la societat.</li> <li>Dret a percebre un percentatge del valor de la societat si aquesta és <a href="/wiki/Liquidaci%C3%B3" title="Liquidació">liquidada</a>.</li> <li>Dret a vendre la seva acció lliurement en el mercat. Aquest dret a vegades es veu limitat pels estatuts de la societat.</li></ul> <p><b>Drets polítics o de gestió:</b> </p> <ul><li>Dret de <a href="/w/index.php?title=Vot_(Eleccions)&action=edit&redlink=1" class="new" title="Vot (Eleccions) (encara no existeix)">vot</a>. Normalment una acció equival a un vot, però el percentatge pot variar en els estatuts.</li> <li>Dret a la informació, amb la finalitat de conèixer la gestió de l'empresa. A partir d'un percentatge específic regulat en la llei i en els estatuts, un accionista podria exigir una auditoria per a l'empresa.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Accionista_com_inversor">Accionista com inversor</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accionista&action=edit&section=2" title="Modifica la secció: Accionista com inversor"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>L'accionista, d'altra banda, és també un inversor, atès que aporta un capital amb vistes a obtenir un dividend. </p><p>La seva inversió es diu que és en <a href="/wiki/Renda_variable" title="Renda variable">renda variable</a>, atès que no existeix un contracte mitjançant el qual l'accionista vagi a percebre unes quotes fixes en contraprestación a la seva inversió. La seva retribució és a través de dues vies: </p> <ul><li><a href="/wiki/Dividend_(economia)" title="Dividend (economia)">Dividend (economia)</a></li> <li>Augment del preu de la societat. Això es produeix per la bona marxa de la mateixa i la seva capacitat de generar beneficis futurs, així com per l'increment dels actius a través de beneficis passats.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Vegeu_també"><span id="Vegeu_tamb.C3.A9"></span>Vegeu també</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accionista&action=edit&section=3" title="Modifica la secció: Vegeu també"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Acci%C3%B3_(finances)" class="mw-redirect" title="Acció (finances)">Acció (finances)</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Referències"><span id="Refer.C3.A8ncies"></span>Referències</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accionista&action=edit&section=4" title="Modifica la secció: Referències"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a rel="nofollow" class="external text" href="http://www.legaltoday.com/index.php/actualidad/noticias/shareholders-democracy-controlando-el-sueldo-de-los-ejecutivos">Shareholders Democracy: Controlant el sou dels executius, Legaltoday.com</a> </p> <div role="navigation" class="navbox" aria-labelledby="Lèxic_de_l&#039;economia" style="padding:3px"><table class="nowraplinks collapsible collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2" style="background:#FFF0C7"><div class="plainlinks hlist navbar mini"><ul><li class="nv-view"><span typeof="mw:File"><a href="/wiki/Plantilla:Glossari_de_les_ci%C3%A8ncies_econ%C3%B2miques" title="Plantilla:Glossari de les ciències econòmiques"><img alt="Vegeu aquesta plantilla" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/Commons-emblem-notice.svg/18px-Commons-emblem-notice.svg.png" decoding="async" width="18" height="18" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/Commons-emblem-notice.svg/27px-Commons-emblem-notice.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/28/Commons-emblem-notice.svg/36px-Commons-emblem-notice.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></li></ul></div><div id="Lèxic_de_l&#039;economia" style="font-size:114%;margin:0 4em">Lèxic de l'<a href="/wiki/Ci%C3%A8ncies_econ%C3%B2miques" title="Ciències econòmiques">economia</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:#EDEAE0">Empresa</th><td class="navbox-list navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><div style="padding:0em 0.25em"><a href="/wiki/Filial" title="Filial">Filial</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Empresari" title="Empresari">Empresari</a> <span style="font-weight:bold;"> ·</span>  <a class="mw-selflink selflink">Accionista</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Negociaci%C3%B3" title="Negociació">Negociació</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Multinacional" title="Multinacional">Multinacional</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Acomiadament" title="Acomiadament">Acomiadament</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Atur" title="Atur">Atur</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Curriculum_vitae" title="Curriculum vitae">Curriculum vitae</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Cadena_de_muntatge" class="mw-redirect" title="Cadena de muntatge">Cadena de muntatge</a></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:#EDEAE0">Banc</th><td class="navbox-list navbox-even" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><div style="padding:0em 0.25em"><a href="/wiki/Finan%C3%A7ament" title="Finançament">Finançament</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Flux_de_caixa" title="Flux de caixa">Flux de caixa</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Cr%C3%A8dit" title="Crèdit">Crèdit</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Amortitzaci%C3%B3" title="Amortització">Amortització</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Actiu_financer" title="Actiu financer">Actiu financer</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Actiu_circulant" class="mw-redirect" title="Actiu circulant">Actiu circulant</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Obligaci%C3%B3_de_deute_garantida" title="Obligació de deute garantida">Obligació garantida</a> <span style="font-weight:bold;"> ·</span> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:#EDEAE0">Comerç internacional</th><td class="navbox-list navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><div style="padding:0em 0.25em"><a href="/wiki/Importaci%C3%B3" title="Importació">Importació</a> <span style="font-weight:bold;"> ·</span>  <a href="/wiki/Exportaci%C3%B3" title="Exportació">Exportació</a> <span style="font-weight:bold;"> ·</span> </div></td></tr></tbody></table></div> <div role="navigation" class="navbox" aria-label="Navbox" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Control_d%27autoritats" title="Control d'autoritats">Registres d'autoritat</a></th><td class="navbox-list navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><div style="padding:0em 0.25em"> <ul><li><a href="/wiki/Gemeinsame_Normdatei" title="Gemeinsame Normdatei">GND</a> <span class="uid"> (<a rel="nofollow" class="external text" href="http://d-nb.info/gnd/4000947-6">1</a>)</span></li> <li><a href="/wiki/LCCN" class="mw-redirect" title="LCCN">LCCN</a> <span class="uid"> (<a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/subjects/sh85128216">1</a>)</span></li> <li><a href="/wiki/National_Diet_Library" class="mw-redirect" title="National Diet Library">NDL</a> <span class="uid"> (<a rel="nofollow" class="external text" href="http://id.ndl.go.jp/auth/ndlna/00564374">1</a>)</span></li> <li><a href="/wiki/Biblioteca_Nacional_de_la_Rep%C3%BAblica_Txeca" title="Biblioteca Nacional de la República Txeca">NKC</a> <span class="uid"> (<a rel="nofollow" class="external text" href="http://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph436054&CON_LNG=ENG">1</a>)</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Bases d'informació</th><td class="navbox-list navbox-even" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><div style="padding:0em 0.25em"> <ul><li><a href="/wiki/GEC" class="mw-redirect" title="GEC">GEC</a> <span class="uid"> (<a rel="nofollow" class="external text" href="https://www.enciclopedia.cat/gran-enciclopedia-catalana/accionista">1</a>)</span></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Obtingut de «<a dir="ltr" href="https://ca.wikipedia.org/w/index.php?title=Accionista&oldid=27979235">https://ca.wikipedia.org/w/index.php?title=Accionista&oldid=27979235</a>»</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Especial:Categorias" title="Especial:Categorias">Categoria</a>: <ul><li><a href="/wiki/Categoria:Dret_de_societats" title="Categoria:Dret de societats">Dret de societats</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Categoria oculta: <ul><li><a href="/wiki/Categoria:Control_d%27autoritats" title="Categoria:Control d'autoritats">Control d'autoritats</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> La pàgina va ser modificada per darrera vegada el 7 ago 2021 a les 13:56.</li> <li id="footer-info-copyright">El text està disponible sota la <a href="/wiki/Viquip%C3%A8dia:Text_de_la_llic%C3%A8ncia_de_Creative_Commons_Reconeixement-Compartir_Igual_4.0_No_adaptada" title="Viquipèdia:Text de la llicència de Creative Commons Reconeixement-Compartir Igual 4.0 No adaptada"> Llicència de Creative Commons Reconeixement i Compartir-Igual</a>; es poden aplicar termes addicionals. Vegeu les <a class="external text" href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use/ca">Condicions d'ús</a>. Wikipedia® (Viquipèdia™) és una <a href="/wiki/Marca_comercial" title="Marca comercial">marca registrada</a> de <a rel="nofollow" class="external text" href="https://www.wikimediafoundation.org">Wikimedia Foundation, Inc</a>.<br /></li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Política de privadesa</a></li> <li id="footer-places-about"><a href="/wiki/Viquip%C3%A8dia:Quant_a_la_Viquip%C3%A8dia">Quant al projecte Viquipèdia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Viquip%C3%A8dia:Av%C3%ADs_d%27exempci%C3%B3_de_responsabilitat">Descàrrec de responsabilitat</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Codi de conducta</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Desenvolupadors</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/ca.wikipedia.org">Estadístiques</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Declaració de cookies</a></li> <li id="footer-places-mobileview"><a href="//ca.m.wikipedia.org/w/index.php?title=Accionista&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Versió per a mòbils</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-f69cdc8f6-jgfr2","wgBackendResponseTime":125,"wgPageParseReport":{"limitreport":{"cputime":"0.073","walltime":"0.101","ppvisitednodes":{"value":132,"limit":1000000},"postexpandincludesize":{"value":11672,"limit":2097152},"templateargumentsize":{"value":0,"limit":2097152},"expansiondepth":{"value":5,"limit":100},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":0,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 73.022 1 -total"," 56.04% 40.920 1 Plantilla:Autoritat"," 43.85% 32.017 1 Plantilla:Glossari_de_les_ciències_econòmiques"," 37.73% 27.554 1 Plantilla:Caixa_de_navegació"," 2.37% 1.727 17 Plantilla:·"]},"scribunto":{"limitreport-timeusage":{"value":"0.032","limit":"10.000"},"limitreport-memusage":{"value":994435,"limit":52428800}},"cachereport":{"origin":"mw-web.codfw.main-565f7d7996-7j8h9","timestamp":"20241031071631","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Accionista","url":"https:\/\/ca.wikipedia.org\/wiki\/Accionista","sameAs":"http:\/\/www.wikidata.org\/entity\/Q381136","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q381136","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2009-01-14T11:28:53Z","dateModified":"2021-08-07T12:56:27Z"}</script> </body> </html>