AMSTERDAM, Sept 9 (Reuters) - Private equity group Lion Capital LLP said on Thursday it it had appointed Citigroup and RBS to explore a potential sale of retailer Hema, the second Dutch retailer placed up for sale this year.

Sept 9 (Reuters) - Canada's Miranda Technologies Inc said it acquired UK-based OmniBus Systems for C$48.7 million ($47 million) from private equity firm Palamon Capital Partners, to expand into the television and Internet broadcasting software segment.

* First Eastern to fund one-third of new ANA budget airline

(Updates shares, adds analyst comment, Varde advisor bank)

COPENHAGEN, Sept 9 (Reuters) - Danish corporate and investment bank FIH, a subsidiary of nationalised Icelandic bank Kaupthing, is in the process of being sold, the company said in a statement.

* Foster's shares up 1 cent, underperform broader market (Adds Foster's declines comment, share price)

KRYNICA, Poland, Sept 9 (Reuters) - Private equity groups including Apax and Blackstone Group are interested in bidding for a controlling stake in Poland's cellphone operator Polkomtel, its chief executive told Reuters.

BANGALORE, Sept 9 (Reuters) - The following corporate finance-related stories were reported by media on Thursday:

TOKYO, Sept 9 (Reuters) - All Nippon Airways , Japan's No.2 carrier, said on Thursday it will start a low-cost carrier (LCC) to fly between Japan and China in partnership with Hong Kong-based private equity firm First Eastern Investment Group.

* Regulator: market test indicated NAB plan not effective