an organization (such as a business or a governmental unit) that has a legal identity apart from its members, mingi terviku iseseisev osa

a domestic or overseas office of a financial institution assigned to provide financial services on behalf of said institution, a place of business which forms a legally dependent part of a credit institution and which carries out directly all or some of the transactions inherent in the business of credit institutions, panga filiaal - panga peakontorist eraldiseisev allüksus, mis ei ole iseseisev juriidiline isik. Filiaal tegutseb panga nimel panga nimel panga divisjoni õigustes ja panga tegevusloa alusel, võib teostada kõiki või mõningaid pangale lubatud tehinguid ja teenindada kliente vastavalt panga põhikirjale.