Complex sentence: Macclesfield Bank is claimed, in whole or in part, by the People's Republic of China, Republic of China (Taiwan), and the Philippines, and a 2005 U.S. State Department report asserted that Vietnam was a claimant.
Split into simpler sentences: Macclesfield Bank is claimed, in whole or in part, by the People's Republic of China, Republic of China (Taiwan), and the Philippines. A 2005 U.S. State Department report asserted that Vietnam was a claimant.