Core Viewpoint - Chengdu Xuguang Electronics Co., Ltd. plans to transfer relevant assets, liabilities, business, and personnel from its electrical equipment factory to its wholly-owned subsidiary Xuguang Power Equipment, with a net asset value of 54.9896 million yuan as of August 31 [1] Group 1 - The board of directors approved the asset transfer, which will increase the registered capital from 10 million yuan to 56 million yuan [1] - The asset transfer is an internal transfer that will not affect the consolidated financial statements and does not constitute a related party transaction or a major asset restructuring [1] - The transfer aims to optimize resource and asset structure and enhance management efficiency, although tax treatment requires recognition by tax authorities, and debt transfer and contract subject changes need consent from relevant parties [1]