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Although the subsidiary is a company whose form is not different from the one known by the law of commercial companies, it presents a particularity compared to the isolated companies. As a key element in the commercial policy, its membership in a group of companies is revealing, especially in case of difficulties. In the absence of a special treatment of the difficulties of subsidiaries, this work presents through a global and comparative study the techniques of voluntary support for a possible restructuring of a financial economic failure by the parent company, head of the group. A reconstruction that is at the same time conditioned and responsible both within the framework of collective proceedings and outside this framework.