1. A distinct legal or organizational unit that operates independently from another entity, commonly used in business, law, and accounting contexts
The subsidiary operates as a separate entity with its own management and finances.
A filial funciona como uma entidade separada com sua própria gestão e finanças.
2. In accounting and finance, a business unit or organization treated distinctly for financial reporting purposes
Each division must be reported as a separate entity for tax purposes.
Cada divisão deve ser relatada como uma entidade separada para fins fiscais.
3. In legal contexts, an organization with independent legal status and liability
The corporation established a separate entity to limit liability.
A corporação estabeleceu uma entidade separada para limitar a responsabilidade.