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L share
L-Shares
refers to
Chinese companies
listed
on the
London Stock Exchange
. The
listed companies
are incorporated in the
Cayman Islands
,
Bermuda
,
British Virgin Islands
and Jersey, but they have their main
business operations
in
mainland China
.
They are listed on the
London Stock
Exchange
according to a
memorandum of understanding
signed
between
the UK
and
China's
relevant
authorities on
October 7
,
1996
.