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	<id>https://www.lenciclopedia.org/w/index.php?action=history&amp;feed=atom&amp;title=Grup_d%27empreses</id>
	<title>Grup d&#039;empreses - Historial de revisions</title>
	<link rel="self" type="application/atom+xml" href="https://www.lenciclopedia.org/w/index.php?action=history&amp;feed=atom&amp;title=Grup_d%27empreses"/>
	<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;action=history"/>
	<updated>2026-04-06T15:39:20Z</updated>
	<subtitle>Historial de revisions per a esta pàgina en la wiki</subtitle>
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	<entry>
		<id>https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=273631&amp;oldid=prev</id>
		<title>Lluísm en 12:48 3 ago 2023</title>
		<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=273631&amp;oldid=prev"/>
		<updated>2023-08-03T12:48:41Z</updated>

		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
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				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;tr class=&quot;diff-title&quot; lang=&quot;vlc&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Revisió anterior&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revisió de 12:48 3 ago 2023&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l27&quot;&gt;Llínea 27:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 27:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Alçament del vel]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Alçament del vel]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Anex: Llista de conglomerats]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Anex: Llista de conglomerats]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Bibliografia ==&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Bibliografia ==&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Concepción Muñoz Delgado &#039;&#039;Geografía&#039;&#039;, Anaya&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;.&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Concepción Muñoz Delgado &#039;&#039;Geografía&#039;&#039;, Anaya&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Enllaços externs ==&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Enllaços externs ==&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l36&quot;&gt;Llínea 36:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 37:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Categoria:Dret mercantil]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Categoria:Dret mercantil]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Categoria:Tipos d&amp;#039;empreses]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Categoria:Tipos d&amp;#039;empreses]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;{{Traduït de|es|Grupo de empresas}}&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;

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&lt;/table&gt;</summary>
		<author><name>Lluísm</name></author>
	</entry>
	<entry>
		<id>https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=273589&amp;oldid=prev</id>
		<title>Lluísm: Text reemplaça - &#039;== Bibliografía ==&#039; a &#039;== Bibliografia ==&#039;</title>
		<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=273589&amp;oldid=prev"/>
		<updated>2023-08-03T12:26:12Z</updated>

		<summary type="html">&lt;p&gt;Text reemplaça - &amp;#039;== Bibliografía ==&amp;#039; a &amp;#039;== Bibliografia ==&amp;#039;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Revisió anterior&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revisió de 12:26 3 ago 2023&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l27&quot;&gt;Llínea 27:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 27:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Alçament del vel]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Alçament del vel]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Anex: Llista de conglomerats]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Anex: Llista de conglomerats]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== &lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;Bibliografía &lt;/del&gt;==&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== &lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;Bibliografia &lt;/ins&gt;==&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Concepción Muñoz Delgado &amp;#039;&amp;#039;Geografía&amp;#039;&amp;#039;, Anaya.&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Concepción Muñoz Delgado &amp;#039;&amp;#039;Geografía&amp;#039;&amp;#039;, Anaya.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;

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&lt;/table&gt;</summary>
		<author><name>Lluísm</name></author>
	</entry>
	<entry>
		<id>https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=191798&amp;oldid=prev</id>
		<title>Valencian: Text reemplaça - &#039;per el&#039; a &#039;pel&#039;</title>
		<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=191798&amp;oldid=prev"/>
		<updated>2021-11-29T21:48:06Z</updated>

		<summary type="html">&lt;p&gt;Text reemplaça - &amp;#039;per el&amp;#039; a &amp;#039;pel&amp;#039;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
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				&lt;tr class=&quot;diff-title&quot; lang=&quot;vlc&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Revisió anterior&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revisió de 21:48 29 nov 2021&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l18&quot;&gt;Llínea 18:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 18:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;=== Espanya ===&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;=== Espanya ===&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;En [[Espanya]], es troba regulada, entre atres normes, l&#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&#039;agost de 1885 &lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;per el &lt;/del&gt;que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&#039;elaboració dels contes anuals]] nº @15.ª &quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;En [[Espanya]], es troba regulada, entre atres normes, l&#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&#039;agost de 1885 &lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;pel &lt;/ins&gt;que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&#039;elaboració dels contes anuals]] nº @15.ª &quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Vore també ==&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Vore també ==&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

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&lt;/table&gt;</summary>
		<author><name>Valencian</name></author>
	</entry>
	<entry>
		<id>https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=101703&amp;oldid=prev</id>
		<title>Jose2: /* Espanya */</title>
		<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=101703&amp;oldid=prev"/>
		<updated>2016-09-09T07:57:25Z</updated>

		<summary type="html">&lt;p&gt;&lt;span class=&quot;autocomment&quot;&gt;Espanya&lt;/span&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;tr class=&quot;diff-title&quot; lang=&quot;vlc&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Revisió anterior&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revisió de 07:57 9 set 2016&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l18&quot;&gt;Llínea 18:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 18:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;=== Espanya ===&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;=== Espanya ===&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;En Espanya, es troba regulada, entre atres normes, l&#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&#039;agost de 1885 per el que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&#039;elaboració dels contes anuals]] nº @15.ª &quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;En &lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;[[&lt;/ins&gt;Espanya&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;]]&lt;/ins&gt;, es troba regulada, entre atres normes, l&#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&#039;agost de 1885 per el que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&#039;elaboració dels contes anuals]] nº @15.ª &quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-added&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Vore també ==&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;== Vore també ==&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;!-- diff cache key lenciclopediaorg:diff:1.41:old-101655:rev-101703:php=table --&gt;
&lt;/table&gt;</summary>
		<author><name>Jose2</name></author>
	</entry>
	<entry>
		<id>https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=101655&amp;oldid=prev</id>
		<title>188.244.80.133 en 16:48 8 set 2016</title>
		<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=101655&amp;oldid=prev"/>
		<updated>2016-09-08T16:48:19Z</updated>

		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;tr class=&quot;diff-title&quot; lang=&quot;vlc&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Revisió anterior&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revisió de 16:48 8 set 2016&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l3&quot;&gt;Llínea 3:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 3:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Si be en dret cada empresa és una [[persona jurídica]] diferent, en ocasions es tenen en conte regulacions especials per als grups d&amp;#039;empreses per a evitar [[frau de llei|fraus de llei]] que provoquen perjuïns a tercers.&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Si be en dret cada empresa és una [[persona jurídica]] diferent, en ocasions es tenen en conte regulacions especials per als grups d&amp;#039;empreses per a evitar [[frau de llei|fraus de llei]] que provoquen perjuïns a tercers.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Específicament un &#039;&#039;&#039;[[Conglomerat d&#039;empreses|conglomerat]]&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&#039;&#039;&#039; &lt;/del&gt;o una &#039;&#039;&#039;empresa &lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;*&lt;/del&gt;multi-indústria&#039;&#039;&#039; sol referir-se a la combinació de dos o més empreses que realisen [[negoci]]s completament diferents. Els conglomerats solen ser grans i poden ser formats per la [[Fusions i adquisicions|fusió]] de més de tres empreses.&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Específicament un &#039;&#039;&#039;[[Conglomerat d&#039;empreses|conglomerat]] o una &#039;&#039;&#039;empresa multi-indústria&#039;&#039;&#039; sol referir-se a la combinació de dos o més empreses que realisen [[negoci]]s completament diferents. Els conglomerats solen ser grans i poden ser formats per la [[Fusions i adquisicions|fusió]] de més de tres empreses.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Concentració empresarial&amp;#039;&amp;#039;&amp;#039; o &amp;#039;&amp;#039;&amp;#039;concentració industrial&amp;#039;&amp;#039;&amp;#039; és l&amp;#039;agrupació de [[empresa]]s a través d&amp;#039;acorts, fusions o la dependència de participacions accionarials a una empresa matriu ([[holding]], [[trust]], [[càrtel (economia)|càrtel]], etc.). La concentració d&amp;#039;empreses del mateix sector (o de la mateixa etapa d&amp;#039;un [[procés de producció]]) es denomina &amp;#039;&amp;#039;&amp;#039;concentració horisontal&amp;#039;&amp;#039;&amp;#039;; mentres que la d&amp;#039;empreses de distints sectors (vinculades per ser clients unixques d&amp;#039;atres) es denomina &amp;#039;&amp;#039;&amp;#039;concentració vertical&amp;#039;&amp;#039;&amp;#039; (la que intenta concentrar totes o la major part de les fases d&amp;#039;un mateix procés productiu, lo que també s&amp;#039;aplica a empreses de la mateixa indústria pero que operen en diferents etapes del procés de producció). Les concentracions, en superar els efectes negatius del denominat &amp;#039;&amp;#039;[[*minifundismo]] empresarial&amp;#039;&amp;#039;, solen generar [[sinèrgia]]s i [[economies d&amp;#039;escala]]; encara que, en alguns casos, sobrepassar certs llímits de dimensions o complexitat organisativa produïx efectes disfuncionals ([[Deseconomía d&amp;#039;escala|deseconomías d&amp;#039;escala]]).&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Concentració empresarial&amp;#039;&amp;#039;&amp;#039; o &amp;#039;&amp;#039;&amp;#039;concentració industrial&amp;#039;&amp;#039;&amp;#039; és l&amp;#039;agrupació de [[empresa]]s a través d&amp;#039;acorts, fusions o la dependència de participacions accionarials a una empresa matriu ([[holding]], [[trust]], [[càrtel (economia)|càrtel]], etc.). La concentració d&amp;#039;empreses del mateix sector (o de la mateixa etapa d&amp;#039;un [[procés de producció]]) es denomina &amp;#039;&amp;#039;&amp;#039;concentració horisontal&amp;#039;&amp;#039;&amp;#039;; mentres que la d&amp;#039;empreses de distints sectors (vinculades per ser clients unixques d&amp;#039;atres) es denomina &amp;#039;&amp;#039;&amp;#039;concentració vertical&amp;#039;&amp;#039;&amp;#039; (la que intenta concentrar totes o la major part de les fases d&amp;#039;un mateix procés productiu, lo que també s&amp;#039;aplica a empreses de la mateixa indústria pero que operen en diferents etapes del procés de producció). Les concentracions, en superar els efectes negatius del denominat &amp;#039;&amp;#039;[[*minifundismo]] empresarial&amp;#039;&amp;#039;, solen generar [[sinèrgia]]s i [[economies d&amp;#039;escala]]; encara que, en alguns casos, sobrepassar certs llímits de dimensions o complexitat organisativa produïx efectes disfuncionals ([[Deseconomía d&amp;#039;escala|deseconomías d&amp;#039;escala]]).&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l18&quot;&gt;Llínea 18:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Llínea 18:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;=== Espanya ===&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;=== Espanya ===&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;En Espanya, es troba regulada, entre atres normes, l&#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;*&lt;/del&gt;ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&#039;agost de 1885 per el que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&#039;elaboració dels contes anuals]] nº @15.ª &quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;&lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;*&lt;/del&gt;ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;En Espanya, es troba regulada, entre atres normes, l&#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&#039;agost de 1885 per el que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&#039;elaboració dels contes anuals]] nº @15.ª &quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br&gt;&lt;/td&gt;&lt;/tr&gt;

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&lt;/table&gt;</summary>
		<author><name>188.244.80.133</name></author>
	</entry>
	<entry>
		<id>https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=101654&amp;oldid=prev</id>
		<title>188.244.80.133: Pàgina nova, en el contingut: «&#039;&#039;&#039;Grup d&#039;empreses&#039;&#039;&#039;, &#039;&#039;&#039;grup empresarial&#039;&#039;&#039; o &#039;&#039;&#039;grup industrial&#039;&#039;&#039; és, en dret i economia, el conglomerat de empresas que depenen totes d&#039;una ma...»</title>
		<link rel="alternate" type="text/html" href="https://www.lenciclopedia.org/w/index.php?title=Grup_d%27empreses&amp;diff=101654&amp;oldid=prev"/>
		<updated>2016-09-08T16:47:16Z</updated>

		<summary type="html">&lt;p&gt;Pàgina nova, en el contingut: «&amp;#039;&amp;#039;&amp;#039;Grup d&amp;#039;empreses&amp;#039;&amp;#039;&amp;#039;, &amp;#039;&amp;#039;&amp;#039;grup empresarial&amp;#039;&amp;#039;&amp;#039; o &amp;#039;&amp;#039;&amp;#039;grup industrial&amp;#039;&amp;#039;&amp;#039; és, en &lt;a href=&quot;/wiki/Dret&quot; title=&quot;Dret&quot;&gt;dret&lt;/a&gt; i &lt;a href=&quot;/wiki/Economia&quot; title=&quot;Economia&quot;&gt;economia&lt;/a&gt;, el conglomerat de &lt;a href=&quot;/wiki/Empresa&quot; title=&quot;Empresa&quot;&gt;empresas&lt;/a&gt; que depenen totes d&amp;#039;una ma...»&lt;/p&gt;
&lt;p&gt;&lt;b&gt;Pàgina nova&lt;/b&gt;&lt;/p&gt;&lt;div&gt;&amp;#039;&amp;#039;&amp;#039;Grup d&amp;#039;empreses&amp;#039;&amp;#039;&amp;#039;, &amp;#039;&amp;#039;&amp;#039;grup empresarial&amp;#039;&amp;#039;&amp;#039; o &amp;#039;&amp;#039;&amp;#039;grup industrial&amp;#039;&amp;#039;&amp;#039; és, en [[dret]] i [[economia]], el conglomerat de [[empresa]]s que depenen totes d&amp;#039;una mateixa [[empresa matriu]],&amp;lt;ref&amp;gt;&amp;#039;&amp;#039;[http://www.zonaeconomica.com/empresa-matriz Empresa Matriu]&amp;#039;&amp;#039;&amp;lt;/ref&amp;gt; perque esta té una [[Participació (inversió)|participació]] econòmica suficient en la seua [[capital (economia)|capital]] com per a prendre les decisions.&lt;br /&gt;
&lt;br /&gt;
Si be en dret cada empresa és una [[persona jurídica]] diferent, en ocasions es tenen en conte regulacions especials per als grups d&amp;#039;empreses per a evitar [[frau de llei|fraus de llei]] que provoquen perjuïns a tercers.&lt;br /&gt;
&lt;br /&gt;
Específicament un &amp;#039;&amp;#039;&amp;#039;[[Conglomerat d&amp;#039;empreses|conglomerat]]&amp;#039;&amp;#039;&amp;#039; o una &amp;#039;&amp;#039;&amp;#039;empresa *multi-indústria&amp;#039;&amp;#039;&amp;#039; sol referir-se a la combinació de dos o més empreses que realisen [[negoci]]s completament diferents. Els conglomerats solen ser grans i poden ser formats per la [[Fusions i adquisicions|fusió]] de més de tres empreses.&lt;br /&gt;
&lt;br /&gt;
&amp;#039;&amp;#039;&amp;#039;Concentració empresarial&amp;#039;&amp;#039;&amp;#039; o &amp;#039;&amp;#039;&amp;#039;concentració industrial&amp;#039;&amp;#039;&amp;#039; és l&amp;#039;agrupació de [[empresa]]s a través d&amp;#039;acorts, fusions o la dependència de participacions accionarials a una empresa matriu ([[holding]], [[trust]], [[càrtel (economia)|càrtel]], etc.). La concentració d&amp;#039;empreses del mateix sector (o de la mateixa etapa d&amp;#039;un [[procés de producció]]) es denomina &amp;#039;&amp;#039;&amp;#039;concentració horisontal&amp;#039;&amp;#039;&amp;#039;; mentres que la d&amp;#039;empreses de distints sectors (vinculades per ser clients unixques d&amp;#039;atres) es denomina &amp;#039;&amp;#039;&amp;#039;concentració vertical&amp;#039;&amp;#039;&amp;#039; (la que intenta concentrar totes o la major part de les fases d&amp;#039;un mateix procés productiu, lo que també s&amp;#039;aplica a empreses de la mateixa indústria pero que operen en diferents etapes del procés de producció). Les concentracions, en superar els efectes negatius del denominat &amp;#039;&amp;#039;[[*minifundismo]] empresarial&amp;#039;&amp;#039;, solen generar [[sinèrgia]]s i [[economies d&amp;#039;escala]]; encara que, en alguns casos, sobrepassar certs llímits de dimensions o complexitat organisativa produïx efectes disfuncionals ([[Deseconomía d&amp;#039;escala|deseconomías d&amp;#039;escala]]).&lt;br /&gt;
&lt;br /&gt;
Quan l&amp;#039;extensió del tamany d&amp;#039;una concentració o grup d&amp;#039;empreses supera les fronteres nacionals es denomina [[multinacional]] o transnacional. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== Motius per a la creació de grups d&amp;#039;empreses ==&lt;br /&gt;
En el tràfic econòmic és habitual acodir a la formació de grups d&amp;#039;empreses per distints motius:&lt;br /&gt;
* [[Fusions i adquisicions|Fusiones]]: En ocasions, per a evitar una fusió completa de dos societats, en tota la seua complexitat administrativa, es procedix a una simple adquisició de les accions. La societat *adquirente pansa a ser matriu de l&amp;#039;adquirida, prenent el control de les seues decisions.&lt;br /&gt;
* Motius organisatius: Una empresa decidix dividir el seu negoci en diferents particions, cadascuna controlada per una empresa en òrguens d&amp;#039;administració específics. En això conseguix un control més especialisat, i convertix a la matriu en una empresa [[holding]], o simple propietària de [[Acció (finances)|accions]].&lt;br /&gt;
* Llimitació de responsabilitat: Davant l&amp;#039;implantació de negocis nous en cert risc, en ocasions es decidix crear una societat nova que els porte a terme en un capital específic, llimitant els riscs de l&amp;#039;operació.&lt;br /&gt;
* Inversió en l&amp;#039;estranger: Per a simplificar les operacions, es creen empreses noves en el país en el que es va a invertir. En això s&amp;#039;eviten des de problemes administratius fins a aranzels.   &lt;br /&gt;
&lt;br /&gt;
=== Espanya ===&lt;br /&gt;
En Espanya, es troba regulada, entre atres normes, l&amp;#039;artícul 42 del [[Còdic de Comerç]]&amp;lt;*ref&amp;gt;[http://www.boe.es/buscar/act.php?id=boe-a-1885-6627 Real decret de 22 d&amp;#039;agost de 1885 per el que es publica el Còdic de Comerç]&amp;lt;/ref&amp;gt; i per la [[norma d&amp;#039;elaboració dels contes anuals]] nº @15.ª &amp;quot;Partixes vinculades del [[Pla General de Contabilitat]] (PGC)&amp;quot;, i nº 11 del [[Pla General de Contabilitat de Menudes i Mijanes Empreses]].&amp;lt;*ref&amp;gt;http://www.icac.meh.es/temp/20130410115537.pdf&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== Vore també ==&lt;br /&gt;
* [[Associació econòmica]] o grup econòmic&lt;br /&gt;
* [[Concentració de mercat]]&lt;br /&gt;
* [[Grup d&amp;#039;entitats]] (IVA)&lt;br /&gt;
* [[Índex C4 (economia)]]&lt;br /&gt;
* [[Alçament del vel]]&lt;br /&gt;
* [[Anex: Llista de conglomerats]]&lt;br /&gt;
== Bibliografía ==&lt;br /&gt;
* Concepción Muñoz Delgado &amp;#039;&amp;#039;Geografía&amp;#039;&amp;#039;, Anaya.&lt;br /&gt;
&lt;br /&gt;
== Enllaços externs ==&lt;br /&gt;
* &amp;#039;&amp;#039;[http://www.investopedia.com/terms/c/conglomeratediscount.asp Conglomerate Discount]&amp;#039;&amp;#039;&lt;br /&gt;
* &amp;#039;&amp;#039;[http://luminouslogic.com/conglomerate-earnings-growth.htm Conglomerate Monkeyshines]&amp;#039;&amp;#039;&lt;br /&gt;
&lt;br /&gt;
[[Categoria:Dret mercantil]]&lt;br /&gt;
[[Categoria:Tipos d&amp;#039;empreses]]&lt;br /&gt;
&lt;br /&gt;
{{Traduït de|es|Grupo de empresas}}&lt;/div&gt;</summary>
		<author><name>188.244.80.133</name></author>
	</entry>
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