CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-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-sticky-header-enabled vector-toc-available" lang="ca" dir="ltr"> <head> <meta charset="UTF-8"> <title>Filial - 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-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-sticky-header-enabled 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":"1fc370aa-92a1-4895-b93c-f20a27522ebf","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Filial","wgTitle":"Filial","wgCurRevisionId":33646900,"wgRevisionId":33646900,"wgArticleId":1894600,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Empresa"],"wgPageViewLanguage":"ca","wgPageContentLanguage":"ca","wgPageContentModel":"wikitext","wgRelevantPageName":"Filial","wgRelevantArticleId":1894600,"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":6000,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q658255","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGELevelingUpEnabledForUser":false}; RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","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"};RLPAGEMODULES=["ext.cite.ux-enhancements","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","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.quicksurveys.init","ext.growthExperiments.SuggestedEditSession","oojs-ui.styles.icons-media","oojs-ui-core.icons"];</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.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%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.23"> <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="Filial - Viquipèdia, l'enciclopèdia lliure"> <meta property="og:type" content="website"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//ca.m.wikipedia.org/wiki/Filial"> <link rel="alternate" type="application/x-wiki" title="Modifica" href="/w/index.php?title=Filial&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/Filial"> <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="auth.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-Filial rootpage-Filial 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" title="Menú principal" > <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><li id="n-specialpages" class="mw-list-item"><a href="/wiki/Especial:P%C3%A0gines_especials"><span>Pàgines especials</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="Modificar la dimension, la largor e la color del tèxte." > <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="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=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=Filial" 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=Filial" 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="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=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=Filial" 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=Filial" 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-Raons_per_les_quals_una_companyia_té_filials" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Raons_per_les_quals_una_companyia_té_filials"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Raons per les quals una companyia té filials</span> </div> </a> <ul id="toc-Raons_per_les_quals_una_companyia_té_filials-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Control" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Control"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Control</span> </div> </a> <ul id="toc-Control-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fiscalitat_d'una_filial" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Fiscalitat_d'una_filial"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Fiscalitat d'una filial</span> </div> </a> <ul id="toc-Fiscalitat_d'una_filial-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> <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">5</span> <span>Vegeu també</span> </div> </a> <ul id="toc-Vegeu_també-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" title="Taula de continguts" > <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">Filial</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 58 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-58" 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">58 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/%D8%B4%D8%B1%D9%83%D8%A9_%D8%AA%D8%A7%D8%A8%D8%B9%D8%A9" title="شركة تابعة - àrab" lang="ar" hreflang="ar" data-title="شركة تابعة" data-language-autonym="العربية" data-language-local-name="àrab" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B4%D8%B1%D9%83%D9%87_%D8%AA%D8%A7%D8%A8%D8%B9%D9%87" title="شركه تابعه - àrab egipci" lang="arz" hreflang="arz" data-title="شركه تابعه" data-language-autonym="مصرى" data-language-local-name="àrab egipci" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Filial" title="Filial - asturià" lang="ast" hreflang="ast" data-title="Filial" data-language-autonym="Asturianu" data-language-local-name="asturià" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/T%C3%B6r%C9%99m%C9%99_m%C3%BC%C9%99ssis%C9%99" title="Törəmə müəssisə - azerbaidjanès" lang="az" hreflang="az" data-title="Törəmə müəssisə" data-language-autonym="Azərbaycanca" data-language-local-name="azerbaidjanès" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D1%8A%D1%89%D0%B5%D1%80%D0%BD%D0%B0_%D0%BA%D0%BE%D0%BC%D0%BF%D0%B0%D0%BD%D0%B8%D1%8F" title="Дъщерна компания - búlgar" lang="bg" hreflang="bg" data-title="Дъщерна компания" data-language-autonym="Български" data-language-local-name="búlgar" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bh mw-list-item"><a href="https://bh.wikipedia.org/wiki/%E0%A4%B8%E0%A4%AC%E0%A5%8D%E0%A4%B8%E0%A4%BF%E0%A4%A1%E0%A4%B0%E0%A5%80" title="सब्सिडरी - Bhojpuri" lang="bh" hreflang="bh" data-title="सब्सिडरी" data-language-autonym="भोजपुरी" data-language-local-name="Bhojpuri" class="interlanguage-link-target"><span>भोजपुरी</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Podru%C5%BEnica" title="Podružnica - bosnià" lang="bs" hreflang="bs" data-title="Podružnica" data-language-autonym="Bosanski" data-language-local-name="bosnià" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%DA%A9%DB%86%D9%85%D9%BE%D8%A7%D9%86%DB%8C%D8%A7%DB%8C_%D9%84%DA%A9%DB%8E%D9%86%D8%B1%D8%A7%D9%88" title="کۆمپانیای لکێنراو - kurd central" lang="ckb" hreflang="ckb" data-title="کۆمپانیای لکێنراو" data-language-autonym="کوردی" data-language-local-name="kurd central" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Dce%C5%99in%C3%A1_spole%C4%8Dnost" title="Dceřiná společnost - txec" lang="cs" hreflang="cs" data-title="Dceřiná společnost" data-language-autonym="Čeština" data-language-local-name="txec" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Datterselskab" title="Datterselskab - danès" lang="da" hreflang="da" data-title="Datterselskab" data-language-autonym="Dansk" data-language-local-name="danès" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Tochtergesellschaft" title="Tochtergesellschaft - alemany" lang="de" hreflang="de" data-title="Tochtergesellschaft" data-language-autonym="Deutsch" data-language-local-name="alemany" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%98%CF%85%CE%B3%CE%B1%CF%84%CF%81%CE%B9%CE%BA%CE%AE_%CE%B5%CF%84%CE%B1%CE%B9%CF%81%CE%B5%CE%AF%CE%B1" title="Θυγατρική εταιρεία - grec" lang="el" hreflang="el" data-title="Θυγατρική εταιρεία" data-language-autonym="Ελληνικά" data-language-local-name="grec" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Subsidiary" title="Subsidiary - anglès" lang="en" hreflang="en" data-title="Subsidiary" data-language-autonym="English" data-language-local-name="anglès" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Filio" title="Filio - esperanto" lang="eo" hreflang="eo" data-title="Filio" data-language-autonym="Esperanto" data-language-local-name="esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Filial" title="Filial - espanyol" lang="es" hreflang="es" data-title="Filial" 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/T%C3%BCtarettev%C3%B5te" title="Tütarettevõte - estonià" lang="et" hreflang="et" data-title="Tütarettevõte" 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/Eskumendeko_enpresa" title="Eskumendeko enpresa - basc" lang="eu" hreflang="eu" data-title="Eskumendeko enpresa" 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%B4%D8%B1%DA%A9%D8%AA_%D8%AA%D8%A7%D8%A8%D8%B9%D9%87" title="شرکت تابعه - persa" lang="fa" hreflang="fa" data-title="شرکت تابعه" data-language-autonym="فارسی" data-language-local-name="persa" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fo mw-list-item"><a href="https://fo.wikipedia.org/wiki/D%C3%B3tturfelag" title="Dótturfelag - feroès" lang="fo" hreflang="fo" data-title="Dótturfelag" data-language-autonym="Føroyskt" data-language-local-name="feroès" class="interlanguage-link-target"><span>Føroyskt</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Filiale" title="Filiale - francès" lang="fr" hreflang="fr" data-title="Filiale" data-language-autonym="Français" data-language-local-name="francès" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Dochter%C3%BBndernimming" title="Dochterûndernimming - frisó occidental" lang="fy" hreflang="fy" data-title="Dochterûndernimming" data-language-autonym="Frysk" data-language-local-name="frisó occidental" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%97%D7%91%D7%A8%D7%94_%D7%91%D7%AA" title="חברה בת - hebreu" lang="he" hreflang="he" data-title="חברה בת" 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%B8%E0%A4%B9%E0%A4%BE%E0%A4%AF%E0%A4%95_%E0%A4%95%E0%A4%82%E0%A4%AA%E0%A4%A8%E0%A5%80" title="सहायक कंपनी - hindi" lang="hi" hreflang="hi" data-title="सहायक कंपनी" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Le%C3%A1nyv%C3%A1llalat" title="Leányvállalat - hongarès" lang="hu" hreflang="hu" data-title="Leányvállalat" data-language-autonym="Magyar" data-language-local-name="hongarès" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B4%D5%B8%D6%82%D5%BD%D5%BF%D6%80_%D5%A8%D5%B6%D5%AF%D5%A5%D6%80%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Դուստր ընկերություն - armeni" lang="hy" hreflang="hy" data-title="Դուստր ընկերություն" 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/Anak_perusahaan" title="Anak perusahaan - indonesi" lang="id" hreflang="id" data-title="Anak perusahaan" 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-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Filialo" title="Filialo - ido" lang="io" hreflang="io" data-title="Filialo" data-language-autonym="Ido" data-language-local-name="ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Societ%C3%A0_controllata" title="Società controllata - italià" lang="it" hreflang="it" data-title="Società controllata" 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/%E5%AD%90%E4%BC%9A%E7%A4%BE" title="子会社 - japonès" lang="ja" hreflang="ja" data-title="子会社" 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-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%A8%E1%83%95%E1%83%98%E1%83%9A%E1%83%9D%E1%83%91%E1%83%98%E1%83%9A%E1%83%98_%E1%83%99%E1%83%9D%E1%83%9B%E1%83%9E%E1%83%90%E1%83%9C%E1%83%98%E1%83%90" title="შვილობილი კომპანია - georgià" lang="ka" hreflang="ka" data-title="შვილობილი კომპანია" data-language-autonym="ქართული" data-language-local-name="georgià" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/S%C4%B1%C5%84ar_kompaniya" title="Sıńar kompaniya - karakalpak" lang="kaa" hreflang="kaa" data-title="Sıńar kompaniya" data-language-autonym="Qaraqalpaqsha" data-language-local-name="karakalpak" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%95%D0%BD%D1%88%D1%96%D0%BB%D0%B5%D1%81_%D2%9B%D0%BE%D2%93%D0%B0%D0%BC" title="Еншілес қоғам - kazakh" lang="kk" hreflang="kk" data-title="Еншілес қоғам" 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%85%E0%B2%82%E0%B2%97%E0%B2%B8%E0%B2%82%E0%B2%B8%E0%B3%8D%E0%B2%A5%E0%B3%86" title="ಅಂಗಸಂಸ್ಥೆ - kannada" lang="kn" hreflang="kn" data-title="ಅಂಗಸಂಸ್ಥೆ" 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%9E%90%ED%9A%8C%EC%82%AC" title="자회사 - coreà" lang="ko" hreflang="ko" data-title="자회사" data-language-autonym="한국어" data-language-local-name="coreà" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Dukterin%C4%97_%C4%AFmon%C4%97" title="Dukterinė įmonė - lituà" lang="lt" hreflang="lt" data-title="Dukterinė įmonė" data-language-autonym="Lietuvių" data-language-local-name="lituà" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Meitasuz%C5%86%C4%93mums" title="Meitasuzņēmums - letó" lang="lv" hreflang="lv" data-title="Meitasuzņēmums" data-language-autonym="Latviešu" data-language-local-name="letó" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Anak_syarikat" title="Anak syarikat - malai" lang="ms" hreflang="ms" data-title="Anak syarikat" 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%A4%B9%E0%A4%BE%E0%A4%AF%E0%A4%95_%E0%A4%95%E0%A4%AE%E0%A5%8D%E0%A4%AA%E0%A4%A8%E0%A5%80" title="सहायक कम्पनी - nepalès" lang="ne" hreflang="ne" data-title="सहायक कम्पनी" data-language-autonym="नेपाली" data-language-local-name="nepalès" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Dochteronderneming" title="Dochteronderneming - neerlandès" lang="nl" hreflang="nl" data-title="Dochteronderneming" data-language-autonym="Nederlands" data-language-local-name="neerlandès" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Datterselskap" title="Datterselskap - noruec bokmål" lang="nb" hreflang="nb" data-title="Datterselskap" 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-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%B8%E0%A8%B9%E0%A8%BE%E0%A8%87%E0%A8%95_%E0%A8%95%E0%A9%B0%E0%A8%AA%E0%A8%A8%E0%A9%80" title="ਸਹਾਇਕ ਕੰਪਨੀ - panjabi" lang="pa" hreflang="pa" data-title="ਸਹਾਇਕ ਕੰਪਨੀ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="panjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Subsidi%C3%A1ria" title="Subsidiária - portuguès" lang="pt" hreflang="pt" data-title="Subsidiária" 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/Companie_subsidiar%C4%83" title="Companie subsidiară - romanès" lang="ro" hreflang="ro" data-title="Companie subsidiară" 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%94%D0%BE%D1%87%D0%B5%D1%80%D0%BD%D0%B5%D0%B5_%D0%BE%D0%B1%D1%89%D0%B5%D1%81%D1%82%D0%B2%D0%BE" title="Дочернее общество - rus" lang="ru" hreflang="ru" data-title="Дочернее общество" 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/Subsidiary" title="Subsidiary - Simple English" lang="en-simple" hreflang="en-simple" data-title="Subsidiary" 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/Dc%C3%A9rska_spolo%C4%8Dnos%C5%A5" title="Dcérska spoločnosť - eslovac" lang="sk" hreflang="sk" data-title="Dcérska spoločnosť" 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/%D0%9F%D0%BE%D0%B4%D1%80%D1%83%D0%B6%D0%BD%D0%B8%D1%86%D0%B0" title="Подружница - serbi" lang="sr" hreflang="sr" data-title="Подружница" 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-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Anak_pausahaan" title="Anak pausahaan - sondanès" lang="su" hreflang="su" data-title="Anak pausahaan" data-language-autonym="Sunda" data-language-local-name="sondanès" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Dotterbolag" title="Dotterbolag - suec" lang="sv" hreflang="sv" data-title="Dotterbolag" data-language-autonym="Svenska" data-language-local-name="suec" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%95%E0%AE%BF%E0%AE%B3%E0%AF%88_%E0%AE%A8%E0%AE%BF%E0%AE%B1%E0%AF%81%E0%AE%B5%E0%AE%A9%E0%AE%AE%E0%AF%8D" title="கிளை நிறுவனம் - tàmil" lang="ta" hreflang="ta" data-title="கிளை நிறுவனம்" 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%9A%E0%B8%A3%E0%B8%B4%E0%B8%A9%E0%B8%B1%E0%B8%97%E0%B8%AA%E0%B8%B2%E0%B8%82%E0%B8%B2" title="บริษัทสาขา - tai" lang="th" hreflang="th" data-title="บริษัทสาขา" 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/Alt_%C5%9Firket" title="Alt şirket - turc" lang="tr" hreflang="tr" data-title="Alt şirket" 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%94%D0%BE%D1%87%D1%96%D1%80%D0%BD%D1%94_%D0%BF%D1%96%D0%B4%D0%BF%D1%80%D0%B8%D1%94%D0%BC%D1%81%D1%82%D0%B2%D0%BE" title="Дочірнє підприємство - ucraïnès" lang="uk" hreflang="uk" data-title="Дочірнє підприємство" data-language-autonym="Українська" data-language-local-name="ucraïnès" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%B0%DB%8C%D9%84%DB%8C_%DA%A9%D9%85%D9%BE%D9%86%DB%8C" title="ذیلی کمپنی - urdú" lang="ur" hreflang="ur" data-title="ذیلی کمپنی" data-language-autonym="اردو" data-language-local-name="urdú" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Sho%CA%BBba_(korxona)" title="Shoʻba (korxona) - uzbek" lang="uz" hreflang="uz" data-title="Shoʻba (korxona)" 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%C3%B4ng_ty_con" title="Công ty con - vietnamita" lang="vi" hreflang="vi" data-title="Công ty con" 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-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%AD%90%E5%85%AC%E5%8F%B8" title="子公司 - xinès" lang="zh" hreflang="zh" data-title="子公司" 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-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E5%AD%90%E5%85%AC%E5%8F%B8" title="子公司 - cantonès" lang="yue" hreflang="yue" data-title="子公司" 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/Q658255#sitelinks-wikipedia" title="Modificau 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/Filial" 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:Filial&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/Filial"><span>Mostra</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Filial&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=Filial&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/Filial"><span>Mostra</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Filial&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=Filial&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/Filial" 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/Filial" rel="nofollow" title="Canvis recents a pàgines enllaçades des d'aquesta pàgina [k]" accesskey="k"><span>Canvis relacionats</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Filial&oldid=33646900" 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=Filial&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=Filial&id=33646900&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%2FFilial"><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%2FFilial"><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=Filial"><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=Filial&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=Filial&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 class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Corporate_subsidiaries_by_company" hreflang="en"><span>Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q658255" 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>Una <b>filial</b> d'una companyia, <a href="/wiki/Empresa" title="Empresa">empresa</a>, <a href="/wiki/Corporaci%C3%B3" title="Corporació">corporació</a> o <a href="/wiki/Societat_de_responsabilitat_limitada" title="Societat de responsabilitat limitada">societat de responsabilitat</a> és una entitat controlada per una altra entitat anomenada <a href="/wiki/Empresa_matriu" title="Empresa matriu">matriu</a>, <a href="/wiki/Societat_de_cartera" title="Societat de cartera">holding</a> o <i>parent company</i> (literalment <i>companyia mare</i> o pare). </p><p>La raó d'aquesta distinció és que una companyia per si sola no pot ser filial d'una <a href="/wiki/Entitat" title="Entitat">organització</a>. Només una entitat representant una ficció legal com una entitat separada pot ser una filial. Si ben els individus tenen la capacitat per actuar per la seva pròpia iniciativa, una entitat de negocis només pot actuar a través dels seus directors, oficials i empleats. </p><p>És molt utilitzada per implantar-se en nous mercats, on l'empresa mare encara no desenvolupa la seva activitat.<sup id="cite_ref-Ref_1-0" class="reference"><a href="#cite_note-Ref-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Una filial és una companyia de mercat creada segons les normes de l'estat on s'estableix amb aportació de capital(diners) per part d'una altra empresa, que és qui posseeix un percentatge d'accions majoritari i, per tant exerceix el control. Les filials tenen personalitat jurídica pròpia, que es independiza de la matriu.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Una filial també pot tenir filials, i poden tenir filials pròpis(com si fora una cadena). Una companyia mare i totes les seves filials són denominades un grup, encara que aquest terme també pot aplicar-se a empreses que cooperen i a les seves filials amb variats graus de propietat compartida. Quan la filial no està compartida per dues o més empreses, es denomina «wholly owned» (<i>totalment controlada</i>). </p><p>L'empresa filial només pot actuar seguint les directrius marcades pels responsables del seu holding, si bé a l'efecte de regulació i pagament d'impostos són considerades entitats independents de l'empresa matriu.<sup id="cite_ref-Ref_1-1" class="reference"><a href="#cite_note-Ref-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Les filials són entitats separades, diferents legalment per a propòsits d'impostos i regulació. Per aquesta raó difereixen de les divisions, les quals són negocis totalment integrats dins de la companyia principal, i no legalment o d'una altra manera diferents d'ella. </p><p>En contrast, una empresa filial inoperativa existiria en el paper solament (és a dir acció, els enllaços, els articles de la incorporació) i utilitzaria l'acció de la identitat de l'Holding. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Raons_per_les_quals_una_companyia_té_filials"><span id="Raons_per_les_quals_una_companyia_t.C3.A9_filials"></span>Raons per les quals una companyia té filials</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Filial&action=edit&section=1" title="Modifica la secció: Raons per les quals una companyia té filials"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Entitat" title="Entitat">Organització</a>: un conglomerat massa gran pot ser difícil de gestionar mitjançant una empresa única. Comptar amb filials permet encapsular els diferents negocis amb major facilitat.</li></ul> <ul><li>Risc: molts negocis utilitzen filials per prevenir el <a href="/wiki/Risc" title="Risc">risc</a>. És utilitzada en el cas que la companyia mare estigui en risc i la companyia filial prengui la responsabilitat de la companyia mare.</li></ul> <ul><li><a href="/wiki/Fusions_i_adquisicions" title="Fusions i adquisicions">Adquisició</a>: quan una companyia adquireix a una altra, la companyia adquirida es flama filial de la companyia que la va adquirir. Per punt, és més fàcil vendre part d'una empresa a una altra quan l'empresa a vendre és legalment una empresa filial.</li></ul> <ul><li>Regulació: la llei pot requerir a una companyia amb certes activitats a través d'una entitat diferent. Els exemples inclouen activitats bancàries o l'operació de serveis tals com a electricitat o telecomunicacions. Com les filials són entitats legals diferents, aquestes asseguren l'accés complet dels resultats financers d'aquests negocis i les aïllen de les altres activitats del seu grup.</li></ul> <ul><li>Territoris: un grup, particularment un multinacional, crea filials en moltes jurisdiccions per prevenir la confusió dels seus clients.</li></ul> <ul><li>Impostos: els <a href="/wiki/Impost" title="Impost">impostos</a> encara es condueixen en gran part en línies nacionals. Els negocis multinacionals poden per tant establir filials en cada jurisdicció per reunir totes les seves activitats en aquesta jurisdicció.</li></ul> <ul><li><a href="/wiki/Finances" title="Finances">Financer</a>: Diversificar la inversió de tal manera que si presenten problemes en una d'elles les altres podrien quedar en lloc segur, així també es distribueix als empleats amb la finalitat de controlar i evitar que es formin sindicats molt grans.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Control">Control</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Filial&action=edit&section=2" title="Modifica la secció: Control"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>La paraula «control» usat en la definició de «filial» es pren generalment per incloure control pràctic i teòric. Així, la referència a un cos que «controli la composició» de l'òrgan d'administració d'un altre cos sigui una referència al control en principi, mentre que la referència a ser pot tirar més que la meitat dels vots en una reunió general, si legalment és executori o no, refereix a energia teòrica. El fet que una companyia té un holding menor del 51 % és perquè els holdings d'unes altres es dispersen extensament, dona control eficaç no és bastant per donar aquesta companyia el «control» amb la finalitat de determinar si és una filial. </p> <div class="mw-heading mw-heading2"><h2 id="Fiscalitat_d'una_filial"><span id="Fiscalitat_d.27una_filial"></span>Fiscalitat d'una filial</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Filial&action=edit&section=3" title="Modifica la secció: Fiscalitat d'una filial"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>En matèria de fiscalitat, una filial es regeix per les lleis del país on resideix; en aquest àmbit, les filials que operen a Espanya estan sotmeses a l'impost de societats, amb els beneficis propis per a empreses petites. Ara bé, quan la filial reparteixi dividends als socis, que seran societats estrangeres, es tractarà de dividends obtinguts per societats no residents, que hauran de pagar impostos amb caràcter general via retenció.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <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=Filial&action=edit&section=4" title="Modifica la secció: Referències"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="reflist" style="list-style-type: decimal;"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-Ref-1"><span class="mw-cite-backlink">↑ <sup><a href="#cite_ref-Ref_1-0">1,0</a></sup> <sup><a href="#cite_ref-Ref_1-1">1,1</a></sup></span> <span class="reference-text"><span class="citation" style="font-style:normal">«<a rel="nofollow" class="external text" href="https://www.mytriplea.com/diccionario-financiero/empresa-filial/">Empresa filial:¿Qué es Empresa filial?</a>» (en castellà). <i>www.mytriplea.com</i>. [Consulta: 16 febrer 2018].</span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text"><span class="citation" style="font-style:normal">«<a rel="nofollow" class="external text" href="https://web.archive.org/web/20180217084119/http://www.bbvacontuempresa.es/a/filial-o-sucursal-el-extranjero-ventajas-inconvenientes-cada-una">Filial o sucursal en el extranjero, ventajas e inconvenientes de cada una | BBVA con tu empresa</a>» (en castellà). <i>www.bbvacontuempresa.es</i>. Arxivat de l'<a rel="nofollow" class="external text" href="http://www.bbvacontuempresa.es/a/filial-o-sucursal-el-extranjero-ventajas-inconvenientes-cada-una">original</a> el 17 de febrero de 2018. [Consulta: 16 febrer 2018].</span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><a href="#cite_ref-3">↑</a></span> <span class="reference-text"><span class="citation" style="font-style:normal"> «<a rel="nofollow" class="external text" href="https://economipedia.com/definiciones/filial.html">Filial</a>» (en castellà). <i></i>, 22-04-2015 [Consulta: 16 febrer 2018].</span></span> </li> </ol></div></div> <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=Filial&action=edit&section=5" title="Modifica la secció: Vegeu també"><span>modifica</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Fusions_i_adquisicions" title="Fusions i adquisicions">Fusions i adquisicions</a></li></ul>    </div><noscript><img src="https://auth.wikimedia.org/loginwiki/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=1" 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=Filial&oldid=33646900">https://ca.wikipedia.org/w/index.php?title=Filial&oldid=33646900</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:Empresa" title="Categoria:Empresa">Empresa</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 27 juny 2024 a les 16:48.</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=Filial&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://www.wikimedia.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><picture><source media="(min-width: 500px)" srcset="/static/images/footer/wikimedia-button.svg" width="84" height="29"><img src="/static/images/footer/wikimedia.svg" width="25" height="25" alt="Wikimedia Foundation" lang="en" loading="lazy"></picture></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"><picture><source media="(min-width: 500px)" srcset="/w/resources/assets/poweredby_mediawiki.svg" width="88" height="31"><img src="/w/resources/assets/mediawiki_compact.svg" alt="Powered by MediaWiki" lang="en" width="25" height="25" loading="lazy"></picture></a></li> </ul> </footer> </div> </div> </div> <div class="vector-header-container vector-sticky-header-container"> <div id="vector-sticky-header" class="vector-sticky-header"> <div class="vector-sticky-header-start"> <div class="vector-sticky-header-icon-start vector-button-flush-left vector-button-flush-right" aria-hidden="true"> <button class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-sticky-header-search-toggle" tabindex="-1" data-event-name="ui.vector-sticky-search-form.icon"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Cerca</span> </button> </div> <div role="search" class="vector-search-box-vue vector-search-box-show-thumbnail vector-search-box"> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail"> <form action="/w/index.php" id="vector-sticky-search-form" class="cdx-search-input cdx-search-input--has-end-button"> <div 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"> <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> <div class="vector-sticky-header-context-bar"> <nav aria-label="Contingut" class="vector-toc-landmark"> <div id="vector-sticky-header-toc" class="vector-dropdown mw-portlet mw-portlet-sticky-header-toc vector-sticky-header-toc vector-button-flush-left" > <input type="checkbox" id="vector-sticky-header-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-sticky-header-toc" class="vector-dropdown-checkbox " aria-label="Commuta la taula de continguts." > <label id="vector-sticky-header-toc-label" for="vector-sticky-header-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-sticky-header-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div class="vector-sticky-header-context-bar-primary" aria-hidden="true" ><span class="mw-page-title-main">Filial</span></div> </div> </div> <div class="vector-sticky-header-end" aria-hidden="true"> <div class="vector-sticky-header-icons"> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-talk-sticky-header" tabindex="-1" data-event-name="talk-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbles mw-ui-icon-wikimedia-speechBubbles"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-subject-sticky-header" tabindex="-1" data-event-name="subject-sticky-header"><span class="vector-icon mw-ui-icon-article mw-ui-icon-wikimedia-article"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-history-sticky-header" tabindex="-1" data-event-name="history-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-history mw-ui-icon-wikimedia-wikimedia-history"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only mw-watchlink" id="ca-watchstar-sticky-header" tabindex="-1" data-event-name="watch-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-star mw-ui-icon-wikimedia-wikimedia-star"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-edit-sticky-header" tabindex="-1" data-event-name="wikitext-edit-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-wikiText mw-ui-icon-wikimedia-wikimedia-wikiText"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-ve-edit-sticky-header" tabindex="-1" data-event-name="ve-edit-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-edit mw-ui-icon-wikimedia-wikimedia-edit"></span> <span></span> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-viewsource-sticky-header" tabindex="-1" data-event-name="ve-edit-protected-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-editLock mw-ui-icon-wikimedia-wikimedia-editLock"></span> <span></span> </a> </div> <div class="vector-sticky-header-buttons"> <button class="cdx-button cdx-button--weight-quiet mw-interlanguage-selector" id="p-lang-btn-sticky-header" tabindex="-1" data-event-name="ui.dropdown-p-lang-btn-sticky-header"><span class="vector-icon mw-ui-icon-wikimedia-language mw-ui-icon-wikimedia-wikimedia-language"></span> <span>58 llengües</span> </button> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive" id="ca-addsection-sticky-header" tabindex="-1" data-event-name="addsection-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbleAdd-progressive mw-ui-icon-wikimedia-speechBubbleAdd-progressive"></span> <span>Afegeix un tema</span> </a> </div> <div class="vector-sticky-header-icon-end"> <div class="vector-user-links"> </div> </div> </div> </div> </div> <div class="mw-portlet mw-portlet-dock-bottom emptyPortlet" id="p-dock-bottom"> <ul> </ul> </div> <script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-77d76c48d9-gvvbn","wgBackendResponseTime":111,"wgPageParseReport":{"limitreport":{"cputime":"0.054","walltime":"0.073","ppvisitednodes":{"value":742,"limit":1000000},"postexpandincludesize":{"value":3132,"limit":2097152},"templateargumentsize":{"value":1871,"limit":2097152},"expansiondepth":{"value":11,"limit":100},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":2341,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00% 55.334 1 Plantilla:Referències","100.00% 55.334 1 -total"," 71.55% 39.589 2 Plantilla:Ref-web"," 18.70% 10.350 1 Plantilla:Ref-notícia"," 17.46% 9.660 2 Plantilla:Data_consulta"," 13.45% 7.442 1 Plantilla:Ref-publicació"," 3.69% 2.039 3 Plantilla:If_both"]},"scribunto":{"limitreport-timeusage":{"value":"0.013","limit":"10.000"},"limitreport-memusage":{"value":1068572,"limit":52428800}},"cachereport":{"origin":"mw-web.eqiad.main-667f57665-rml45","timestamp":"20250320145419","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Filial","url":"https:\/\/ca.wikipedia.org\/wiki\/Filial","sameAs":"http:\/\/www.wikidata.org\/entity\/Q658255","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q658255","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":"2021-11-04T08:49:37Z","dateModified":"2024-06-27T14:48:25Z","headline":"empresa que \u00e9s propietat completa o parcial d'una altra, o totalment o parcialment controlada per una altra"}</script> </body> </html>