Sucursal. Feminine noun. Establishment located in a different place than the central one on which it depends that performs the same functions as this one. E.g.: Tarjeta Lider Bci lanza nuevo formato de sucursal: Tendrá kiosco de autoatención: Lider Bci card launches new branch format: It will have a self-service kiosk.
Flilial. Adjective, also used as a feminine noun. Company owned or controlled by another company called empresa matriz. E.g.: Así pues, la presión fiscal efectiva de una filial de una empresa matriz en un país depende esencialmente de dónde esté situada dicha filial: Thus, the effective tax burden of a subsidiary of a parent company in one country depends crucially on where that subsidiary is located.
Please note that the term rama (branch), usually followed by the adjective local, can also be used but not in a business context: Una rama local del llamado Estado Islámico se declaró culpable de los ataques: A local branch of the so-called Islamic State pleaded guilty to the attacks. dc

Las palabras del día: Sucursal & Filial

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