Core Viewpoint - China Smart Technology (00464) has entered into a non-binding memorandum of understanding with De Kun Asset Management (Hong Kong) Limited regarding a potential subscription for up to 30% of the expanded share capital of the target company [1] Group 1: Company Overview - The target company is an investment holding company registered in Hong Kong, primarily providing virtual digital product trading services through its wholly-owned subsidiaries [1] - The indirect wholly-owned subsidiary of the target company sells online virtual recharge products via its e-commerce platform and offers sales and recharge services for such products [1] Group 2: Investment Details - The potential investment consideration and other terms are subject to further negotiations between the parties involved in the memorandum [1] - Prior to making the potential investment, the company will conduct further due diligence on the target company to ensure compliance with all relevant laws and regulations [1]

Group 1 - The core point of the article is that China Smart Technology (00464.HK) has signed a non-binding memorandum of understanding with De Kun Asset Management (Hong Kong) Limited regarding a potential investment to acquire up to 30% of the expanded share capital of the target company [1] - The target company is an investment holding company registered in Hong Kong, primarily providing virtual digital product trading services through its wholly-owned subsidiaries [1] - The indirect wholly-owned subsidiary of the target company sells online virtual recharge products via its e-commerce platform and provides sales and recharge services for such products [1] Group 2 - The company will conduct further due diligence on the target company before making the potential investment and ensure compliance with all relevant laws and regulations [1]