Do not absorb cases. The headquarters and branches file cases separately.

Legal subjectivity:

Branches have no independent legal person, so they are not counted separately. The Company Law stipulates that if a natural person commits the crime of illegally absorbing public deposits, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan. If a unit commits this crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.