An 22 Meán Fómhair 2022, d’eisigh an Bord um Chaighdeáin Idirnáisiúnta Chuntasaíochta leasuithe ar Chaighdeán Idirnáisiúnta um Thuairisciú Airgeadais 16 Léasanna (‘IFRS 16’), lena leagtar síos an dóigh ar cheart do chuideachta léasanna a aithint, a thomhas, a chur i láthair agus a nochtadh.
On 22 September 2022, the International Accounting Standards Board issued amendments to International Financial Reporting Standard 16 Leases (‘IFRS 16’), which lays down how a company should recognise, measure, present and disclose leases.
#1732539
Ba cheart cearta agus oibleagáidí cómhalartacha, agus iad ag gabháil leis an dá pháirtí, a bheith sa chomhaontú idirnáisiúnta maidir le léasú fliuch, agus é a bheith bunaithe ar Chomhaontú Aeriompair arb ann dó cheana.
The international agreement on wet-leasing should include reciprocal rights and obligations for both parties and should be based on an existing Air Transport Agreement.
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San Iarscríbhinn a ghabhann le Rialachán (CE) Uimh. 1126/2008, leasaítear Léasanna Chaighdeán Idirnáisiúnta um Thuairisciú Airgeadais (IFRS) 16 mar a leagtar amach san Iarscríbhinn a ghabhann leis an Rialachán seo.
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Standard (IFRS) 16 Leases is amended as set out in the Annex to this Regulation.
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paisinéirí nó lasta a iompar ar long i dtrácht idirnáisiúnta, cibé acu atá an long faoi úinéireacht an chomheintitis, ar léas aige nó ar fáil dó ar bhealach éigin eile;
transportation of passengers or cargo by ship in international traffic, whether the ship is owned, leased or otherwise at the disposal of the constituent entity;
#2442860
léasú loinge atá le húsáid chun paisinéirí nó lasta a iompar i dtrácht idirnáisiúnta ar cairtfhostú lánfheistithe, lánchrúáilte agus lánsoláthartha;
leasing of a ship to be used for the transportation of passengers or cargo in international traffic on charter fully equipped, crewed and supplied;
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léasú loinge a úsáidtear chun paisinéirí nó lasta a iompar i dtrácht idirnáisiúnta, ar bhonn cairtfhostú lom, chuig comheintiteas eile;
leasing of a ship used for the transportation of passengers or cargo in international traffic, on a bareboat charter basis, to another constituent entity;
#3036770
San Iarscríbhinn a ghabhann le Rialachán (CE) Uimh. 2023/1803, leasaítear Caighdeán Idirnáisiúnta um Thuairisciú Airgeadais 16 Léasanna mar a leagtar amach san Iarscríbhinn a ghabhann leis an Rialachán seo.
In the Annex to Regulation (EU) 2023/1803, International Financial Reporting Standard 16 Leases is amended as set out in the Annex to this Regulation.
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Trí IFRS 17 a ghlacadh, tugtar le tuiscint, mar thoradh air sin, leasuithe ar na caighdeáin seo a leanas nó léirmhínithe ar na caighdeáin: IFRS 1 Glacadh Céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais, IFRS 3 Comhcheangail Ghnó, IFRS 5 Sócmhainní Neamh-reatha Arna Sealbhú le Díol agus Oibríochtaí Scortha, Ionstraimí Airgeadais IFRS 7: Nochtuithe, IFRS 9 Ionstraimí Airgeadais, IFRS 15 Ioncam ó Chonarthaí le Custaiméirí, Caighdeán Idirnáisiúnta Cuntasaíochta (IAS) 1 Cur i láthair Ráiteas Airgeadais, (IAS) 7 Ráiteas an tSreafa Airgid, IAS 16 Maoin, Gléasra agus Trealamh, IAS 19 Sochair Fostaithe, IAS 28 Infheistíochtaí i gComhlaigh agus i gComhfhiontair, IAS 32 Ionstraimí Airgeadais: Cur i láthair, IAS 36 Lagú Sócmhainní, IAS 37 Forálacha, Dliteanais Theagmhasacha agus Sócmhainní Teagmhasacha, IAS 38 Sócmhainní Doláimhsithe, IAS 40 Maoin Infheistíochta, agus Léirmhíniú Choiste na Léirmhínithe Caighdeánach SIC-27 Meastóireacht a dhéanamh ar Shubstaint Idirbheart a bhfuil Léas i bhFoirm Dlí i dTrácht iontu.
The adoption of IFRS 17 implies by way of consequence, amendments to the following standards or interpretations of standards: IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customer, International Accounting Standard (IAS) 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows, IAS 16 Property, Plant and Equipment, IAS 19 Employee Benefits, IAS 28 Investments in Associates and Joint Ventures, IAS 32 Financial Instruments: Presentation, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 40 Investment Property, and Interpretation of the Standard Interpretations Committee SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.
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IFRS 1 Glacadh céaduaire na gCaighdeán Idirnáisiúnta um Thuairisciú Airgeadais, IFRS 3 Comhcheangail Ghnó, IFRS 5 Sócmhainní neamhreatha arna sealbhú le díol agus oibríochtaí scortha, Ionstraimí Airgeadais IFRS 7: Nochtuithe, IFRS 9 Ionstraimí Airgeadais, IFRS 15 Ioncam ó Chonarthaí le Custaiméirí, Caighdeán Idirnáisiúnta Cuntasaíochta (IAS) 1 Cur i láthair Ráiteas Airgeadais, IAS 7 Ráiteas an tSreafa Airgid, IAS 16 Maoin, Gléasra agus Trealamh, IAS 19 Sochair Fostaithe, IAS 28 Infheistíochtaí i gComhlaigh agus i gComhfhiontair, IAS 32 Ionstraimí Airgeadais: Cur i láthair, IAS 36 Lagú Sócmhainní, IAS 37 Forálacha, Dliteanais Theagmhasacha agus Sócmhainní Teagmhasacha, IAS 38 Sócmhainní Doláimhsithe, IAS 40 Maoin Infheistíochta, agus Léirmhíniú Choiste na Léirmhínithe Caighdeánach SIC-27 Meastóireacht a dhéanamh ar Shubstaint Idirbheart a bhfuil Léas i bhFoirm Dlí i dTrácht iontu, déantar iad a leasú i gcomhréir le IFRS 17 faoi mar a leagtar amach san Iarscríbhinn a ghabhann leis an Rialachán seo.
IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customer, International Accounting Standard (IAS) 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows, IAS 16 Property, Plant and Equipment, IAS 19 Employee Benefits, IAS 28 Investments in Associates and Joint Ventures, IAS 32 Financial Instruments: Presentation, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 40 Investment Property, and Interpretation of the Standard Interpretations Committee SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease are amended in accordance with IFRS 17 as set out in the Annex to this Regulation.
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2. Déanfaidh údaráis inniúla an Bhallstáit bhunaíochta bunchóip an cheadúnais Comhphobail a eisiúint don iarratasóir, ar bunchóip í a choinneoidh an t-iompróir, agus an líon cóipeanna dílse deimhnithe de a fhreagróidh líon na bhfeithiclí a mbainfear úsáid astu le haghaidh iompair idirnáisiúnta phaisinéirí agus a bheidh ar láimh do shealbhóir an cheadúnais Comhphobail, bíodh siad faoi úinéireacht iomlán, nó i bhfoirm eile, go háirithe de bhua conartha glasíocaí, conartha fruilithe nó conartha léasaithe.
2. The competent authorities of the Member State of establishment shall issue the holder with the original of the Community licence, which shall be kept by the carrier, and the number of certified true copies thereof corresponding to the number of vehicles used for the international carriage of passengers at the disposal of the holder of the Community licence, whether those vehicles are wholly owned, or held in another form, particularly under an instalment-purchase, hire or leasing contract.
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Sa chleachtas, áfach, is deacair diall ón taifeadadh sna cuntais ghnó, atá i gcomhréir le caighdeáin idirnáisiúnta cuntasaíochta gnó, nuair nach mbaineann léasanna airgeadais ach le léasanna a chuimsíonn an chuid is mó de shaolré eacnamaíoch na sócmhainne.
However, in practice, it is difficult to deviate from the recording in the business accounts, which follows international business accounting standards, where financial leases are limited to leases covering the major part of the economic life time of the asset.
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Leis na forálacha ábhartha a áirítear faoi Airteagal 10 de ATA, ceadaítear comhaontuithe léasa fhliuch don aeriompar idirnáisiúnta, ar choinníoll go bhfuil an t-údarás iomchuí ag na páirtithe ar fad sna comhaontuithe sin agus go gcomhlíonann siad na coinníollacha a fhorordaítear faoi na dlíthe agus na rialacháin a bhíonn á gcur i bhfeidhm ag na páirtithe in ATA de ghnáth.
The relevant provisions that are included under Article 10 of the ATA permit wet lease agreements for international air transport, provided that all parties to such agreements have the appropriate authority and meet the conditions prescribed under the laws and regulations normally applied by the parties to the ATA.
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Ní mór Rialachán (CE) Uimh. 1008/2008 a leasú, dá bhrí sin, ionas go mbeifí in ann na srianta ama atá ar léasú fliuch a mhaolú, rud a bheidh le socrú i gcomhaontuithe idirnáisiúnta arna dtabhairt i gcrích ag an Aontas le tríú tíortha.
Regulation (EC) No 1008/2008 therefore needs to be amended to allow for the relaxation of time limits on wet-leasing to be agreed in international agreements concluded by the Union with third countries.
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Ag cur san áireamh go bhfuil an Coimisiún i mbun athbhreithniú a dhéanamh ar Rialachán (CE) Uimh. 1008/2008 i láthair na huaire, lena n-áirítear a chuid forálacha maidir le léasú fliuch agus an iarmhairt a d'fhéadfaidís a fhágáil ar fhostaithe agus ar thomhaltóirí, agus go bhféadfadh athbhreithniú ginearálta ar Rialachán (CE) Uimh. 1008/2008 a bheith mar thoradh ar athbhreithniú an Choimisiúin, tá an Rialachán seo teoranta do Rialachán (CE) Uimh. 1008/2008 a ailíniú leis na hoibleagáidí idirnáisiúnta ábhartha.
Taking into account the fact that the Commission is currently reviewing Regulation (EC) No 1008/2008, including its provisions on wet-leasing and their possible impact on employees and consumers, and that the Commission's review could lead to a general revision of Regulation (EC) No 1008/2008, this Regulation is limited to aligning Regulation (EC) No 1008/2008 with the relevant international obligations.
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“mura bhforáiltear a mhalairt i gcomhaontú idirnáisiúnta maidir le léasú fliuch arna shíniú ag an Aontas, ar comhaontú é atá bunaithe ar Chomhaontú Aeriompair dar páirtí an tAontas agus a síníodh roimh 1 Eanáir 2008, i gcás ina gcomhlíonfar ceann amháin de na coinníollacha seo a leanas:”.
‘unless otherwise provided for in an international agreement on wet-leasing signed by the Union which is based on an Air Transport Agreement to which the Union is a party and which was signed before 1 January 2008, one of the following conditions is fulfilled:’.
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Iompar/taisteal (cé is moite de chostais “per diem”) na gCeanncheathrúna laistigh de láthair na n-oibríochtaí: caiteachas a bhaineann le hiompar feithiclí agus le taisteal eile ar mhodhanna eile agus costais lastais, lena n-áirítear taisteal arna dhéanamh ag pearsanra breise náisiúnta agus cuairteoirí; costais incriminteacha ar bhreosla os cionn an chostais a bhainfeadh le gnáthoibríochtaí; feithiclí breise a léasú; costais árachais tríú páirtí arna bhforchur ag roinnt tíortha ar eagraíochtaí idirnáisiúnta a stiúrann oibríochtaí ina gcríoch.
Transport/travel (excluding ‘per diem’ costs) of HQs within the theatre of operations: expenditure related to vehicle transport and other travel by other means and freight costs, including travel by national augmentees and visitors; incremental costs of fuel over and above what normal operations would have cost; lease of additional vehicles; third-party insurance costs imposed by some countries upon international organisations conducting operations in their territory.
#1957326
a cheadú do sholáthraithe seirbhísí muiriompair idirnáisiúnta, faoi réir údarú ón údarás inniúil i gcás inarb infheidhme, coimeádáin fholmha dá gcuid féin nó atá ar léas acu, nach bhfuil á n-iompar mar lastas le haghaidh íocaíochta idir calafoirt de chuid na Ríochta Aontaithe nó idir calafoirt Bhallstáit an Aontais;
permitting international maritime transport service suppliers of the other Party, subject to the authorisation by the competent authority where applicable, to re-position owned or leased empty containers, which are not being carried as cargo against payment, between ports of the United Kingdom or between ports of a Member State;
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Chun an úsáid is fearr a bhaint as an taithí a fuarthas go dtí seo le líonraí iontaofa lóistíochta arna mbainistiú ag eagraíochtaí idirnáisiúnta ábhartha laistigh den Aontas, amhail Iostaí Freagartha Daonnúla na Náisiún Aontaithe, ba cheart don Choimisiún breithniú a dhéanamh ar na líonraí sin agus acmhainneachtaí rescEU á bhfáil, á bhfáil ar cíos, á bhfáil ar léas nó á bhfáil ar conradh ar bhealach eile acu.
In order to make the best use of the experience gained so far with trusted logistical networks managed by relevant international organisations inside the Union, such as the UN Humanitarian Response Depots, the Commission should consider such networks when acquiring, renting, leasing or otherwise contracting rescEU capacities.
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Leis an leasú ar Léasanna Chaighdeán Idirnáisiúnta um Thuairisciú Airgeadais (IFRS) 16, leathnaítear an faoiseamh oibríochtúil roghnach sealadach a bhaineann le COVID-19 le haghaidh léasaithe maidir le conarthaí léasa dar dlite faoiseamh íocaíochtaí i dtosach an 30 Meitheamh 2021, nó roimhe sin, chuig conarthaí léasa dar dlite faoiseamh agus íocaíochtaí i dtosach an 30 Meitheamh 2022, nó roimhe sin.
The amendment to International Financial Reporting Standard (IFRS) 16 Leases extends the optional, temporary COVID-19-related operational relief for lessees for lease contracts with payment relief and payments originally due before, or on 30 June 2021 to lease contracts with payment relief and payments originally due before, or on 30 June 2022.
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5 Tugtar aghaidh cheana féin ar ghnéithe agus nochtaí áirithe a bhaineann le roinnt socruithe maidir le lamháltas seirbhíse leis na Caighdeáin Idirnáisiúnta um Thuairisciú Airgeadais atá ann cheana (e.g. tá feidhm ag IAS 16 maidir le héadálacha earraí réadmhaoine, gléasra agus trealaimh, tá feidhm ag IFRS 16 maidir le léasanna sócmhainní, agus tá feidhm ag IAS 38 maidir le héadálacha sócmhainní doláimhsithe).
5 Certain aspects and disclosures relating to some service concession arrangements are already addressed by existing International Financial Reporting Standards (eg IAS 16 applies to acquisitions of items of property, plant and equipment, IFRS 16 applies to leases of assets, and IAS 38 applies to acquisitions of intangible assets).
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ceadú do sholáthróirí seirbhísí muiriompair idirnáisiúnta an Pháirtí eile, faoi réir údarú ón údarás inniúil i gcás inarb infheidhme, suíomh coimeádán folamh dá gcuid féin nó coimeádán folamh atá ar léas acu nach bhfuil á n-iompar mar lasta le haghaidh íocaíochta a athrú idir calafoirt na Nua-Shéalainne nó idir calafoirt Ballstáit; agus
permitting international maritime transport service suppliers of the other Party, subject to authorisation by the competent authority where applicable, to reposition owned or leased empty containers which are not being carried as cargo against payment between ports of New Zealand or between ports of a Member State; and
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Baineann Roinn VI.2 de Phlean Cúig Bliana 14 Shandong le bearta beartais agus leagtar síos ann: ‘Tacaíocht fhioscach agus chánachais a mhéadú, cur chun feidhme na mbeartas náisiúnta fioscach agus cánachais a chur chun cinn amhail for-asbhaint costas T&F d’fhiontair, cáin bhreisluacha ar tháirgí ábhar tógála chun úsáid chuimsitheach a bhaint as acmhainní, agus cáin ioncaim a asbhaint. Beartais tacaíochta airgeadais a fheabhsú, institiúidí airgeadais éagsúla a spreagadh chun tacaíocht chreidmheasa a sholáthar do thionscadail ábhar tógála cáilithe, tacaíocht airgeadais a mhéadú le haghaidh cumaisc agus éadálacha, saothrú brandaí, tógáil lárionaid T&F, agus tógáil líonra margaíochta idirnáisiúnta, agus léasú airgeadais agus seirbhísí maoinithe an tslabhra soláthair a fhorbairt ar bhonn gníomhach agus an scála maoinithe le haghaidh fiontair ábhar tógála beaga agus meánmhéide ardfháis a leathnú’.
Section VI.2 of Shandong’s 14 FYP is about policy measures and establishes: ‘Increase fiscal and taxation support, promote the implementation of national fiscal and taxation policies such as super deduction of R & D expenses for enterprises, value-added tax on building materials products for comprehensive utilization of resources, and deduction of income tax. Improve financial support policies, encourage various financial institutions to provide credit support for qualified building materials projects, increase financing support for mergers and acquisitions, brand cultivation, R & D center construction, and international marketing network construction, and actively develop financial leasing and supply chain finance services and expand the financing scale for high-growth small and medium-sized building materials enterprises’.
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In imscrúduithe a rinneadh roimhe seo, shuigh an Coimisiún go raibh na bainc seo a leanas, a thug iasachtaí do na grúpaí sampláilte de tháirgeoirí onnmhairiúcháin san imscrúdú i dtrácht, faoi úinéireacht go páirteach nó go hiomlán ag an Stát féin nó ag daoine dlítheanacha atá i seilbh an Stáit: Agricultural Bank of China, Bank of Beijing, Bank of China, Bank of Communications, Bank of Jiangsu, Bank of Kunlun, Bank of Nanjing, Bank of Ningbo, Bank of Qingdao, Bank of Shanghai, Bank of Tianjin, Bank of Yantai, CCB, China Bohai Bank, China CITIC Bank, China Construction Bank, China Development Bank, China Everbright Bank, China Guangfa Bank, China Industrial Bank, China Industrial International Trust Limited, China Merchants Bank, China Merchants Bank Financial Leasing Co., Ltd., China Minsheng Bank, Chongqing Rural Commercial Bank, Daye Trust Co., Ltd., Dongying Bank, EverGrowing Bank, Fudian Bank, Guangdong Development Bank, Guosen Securities Co., Hang Fung Bank, Ltd., Hangzhou Bank, Hankou Bank, Hengfeng Bank Co., Ltd., Huaxia Bank, Hubei Bank, Industrial agus Commercial Bank of China (ICBC), Minsheng Securities Co.,Ltd., Postal Savings Bank, Qilu Bank, Shanghai Pudong Development Bank, Shanghai Rural Commercial Bank, Shenyang Rural Commercial Bank, Sinotruk Finance Co. Ltd. agus Zheshang Bank.
In previous investigations, the Commission established that the following banks, which had provided loans to the sampled groups of exporting producers in the investigation at hand, were partially or fully owned by the State itself or by State-held legal persons: Agricultural Bank of China, Bank of Beijing, Bank of China, Bank of Communications, Bank of Jiangsu, Bank of Kunlun, Bank of Nanjing, Bank of Ningbo, Bank of Qingdao, Bank of Shanghai, Bank of Tianjin, Bank of Yantai, CCB, China Bohai Bank, China CITIC Bank, China Construction Bank, China Development Bank, China Everbright Bank, China Guangfa Bank, China Industrial Bank, China Industrial International Trust Limited, China Merchants Bank, China Merchants Bank Financial Leasing Co., Ltd., China Minsheng Bank, Chongqing Rural Commercial Bank, Daye Trust Co., Ltd., Dongying Bank, EverGrowing Bank, Fudian Bank, Guangdong Development Bank, Guosen Securities Co., Hang Fung Bank, Ltd., Hangzhou Bank, Hankou Bank, Hengfeng Bank Co., Ltd., Huaxia Bank, Hubei Bank, Industrial and Commercial Bank of China (ICBC), Minsheng Securities Co.,Ltd., Postal Savings Bank, Qilu Bank, Shanghai Pudong Development Bank, Shanghai Rural Commercial Bank, Shenyang Rural Commercial Bank, Sinotruk Finance Co. Ltd. and Zheshang Bank.
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De bhun an Chomhaontaithe a tugadh i gcrích in 1999 idir Beirmiúda agus an Rúis maidir le cur chun feidhme Airteagal 83a den Choinbhinsiún um Eitlíocht Shibhialta Idirnáisiúnta a síníodh in Chicago an 7 Nollaig 1944 (‘Coinbhinsiún Chicago’) a mhéid a bhaineann le haerárthaí ar Chlár Bheirmiúda a oibríonn aeriompróirí atá deimhnithe ag FATA, comhaontú a bhaineann le haistriú feidhmeanna agus dualgas formhaoirseachta rialála atá in Iarscríbhinní 1, 2 agus 6 a ghabhann le Coinbhinsiún Chicago, i bhFógra Ginearálta GEN-01-2022 an 14 Márta 2022 chuir Údarás Bheirmiúda um Eitlíocht Shibhialta (‘BCAA’) in iúl do FATA go gcuirfí ar fionraí le héifeacht ó 23.59 UTC an 12 Márta 2022 Deimhnithe Aeracmhainneachta (‘CoA’) gach aerárthaigh ar léas atá cláraithe i mBeirmiúda agus a oibríonn aeriompróirí atá deimhnithe ag FATA, bunaithe ar an gcinneadh nach féidir aeracmhainneacht leanúnach na n-aerárthaí sin a áirithiú a thuilleadh.
Pursuant to the Agreement concluded in 1999 between Bermuda and Russia on the implementation of Article 83bis of the Convention on International Civil Aviation signed in Chicago on 7 December 1944 (‘Chicago Convention’) as regards aircraft on the Bermuda Registry operated by air carriers certified by FATA, which concerns the transfer of regulatory oversight functions and duties contained in Annexes 1, 2 and 6 to the Chicago Convention, the Bermuda Civil Aviation Authority (‘BCAA’) advised on 14 March 2022, by way of General Notice GEN-01-2022, to FATA that the Certificates of Airworthiness (‘CoA’) of all leased aircraft registered in Bermuda and operated by air carriers certified by FATA would be suspended with effect from 12 March 2022, at 23.59 UTC, based on the determination that the continued airworthiness of these aircraft can no longer be assured.
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Mar sin féin, sna himscrúduithe céanna, shuigh an Coimisiún go raibh na bainc seo a leanas faoi úinéireacht an Stáit féin, go páirteach nó go hiomlán, nó faoi úinéireacht daoine dlítheanacha atá i seilbh an Stáit: Agricultural Bank of China, Bank of Beijing, Bank of China, Bank of Communications, Bank of Jiangsu, Bank of Kunlun, Bank of Nanjing, Bank of Ningbo, Bank of Qingdao, Bank of Shanghai, Bank of Tianjin, Bank of Yantai, CCB, China Bohai Bank, China CITIC Bank, China Construction Bank, China Development Bank, China Everbright Bank, China Guangfa Bank, China Industrial Bank, China Industrial International Trust Limited, China Merchants Bank, China Merchants Bank Financial Leasing Co., Ltd., China Minsheng Bank, Chongqing Rural Commercial Bank, Daye Trust Co., Ltd., Dongying Bank, EverGrowing Bank, Fudian Bank, Guangdong Development Bank, Guosen Securities Co., Hang Fung Bank, Ltd., Hangzhou Bank, Hankou Bank, Hengfeng Bank Co., Ltd., Huaxia Bank, Hubei Bank, Industrial agus Commercial Bank of China (ICBC), Minsheng Securities Co.,Ltd., Postal Savings Bank, Qilu Bank, Shanghai Pudong Development Bank, Shanghai Rural Commercial Bank, Shenyang Rural Commercial Bank, Sinotruk Finance Co. Ltd. agus Zheshang Bank.
However, in the same investigations, the Commission established that the following banks were partially or fully owned by the State itself or by State-held legal persons: Agricultural Bank of China, Bank of Beijing, Bank of China, Bank of Communications, Bank of Jiangsu, Bank of Kunlun, Bank of Nanjing, Bank of Ningbo, Bank of Qingdao, Bank of Shanghai, Bank of Tianjin, Bank of Yantai, CCB, China Bohai Bank, China CITIC Bank, China Construction Bank, China Development Bank, China Everbright Bank, China Guangfa Bank, China Industrial Bank, China Industrial International Trust Limited, China Merchants Bank, China Merchants Bank Financial Leasing Co., Ltd., China Minsheng Bank, Chongqing Rural Commercial Bank, Daye Trust Co., Ltd., Dongying Bank, EverGrowing Bank, Fudian Bank, Guangdong Development Bank, Guosen Securities Co., Hang Fung Bank, Ltd., Hangzhou Bank, Hankou Bank, Hengfeng Bank Co., Ltd., Huaxia Bank, Hubei Bank, Industrial and Commercial Bank of China (ICBC), Minsheng Securities Co.,Ltd., Postal Savings Bank, Qilu Bank, Shanghai Pudong Development Bank, Shanghai Rural Commercial Bank, Shenyang Rural Commercial Bank, Sinotruk Finance Co. Ltd. and Zheshang Bank.