China Mobile Liaoning Company is an enterprise directly under the central government, because under the leadership of China Mobile Group, the provincial unit is directly under the provincial government. In other words, China Mobile Liaoning Company has nothing to do with Liaoning except the party organization, personnel, finance and development strategy, so it is not a unit directly under the province.

As for the unit directly under the provincial company you asked, there should be no, because the unit led by the provincial government can't be led by the provincial company. Would like to ask which units are directly led by provincial companies? That is, China Mobile Dingxun and other municipal companies and provincial companies directly lead and operate branches.