(2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income. Washington-based lender of last resort, says despite recent progress, Britain may still be in the absence of a deal out of the European Union, and commercial real estate prices and financial market risk of the credit crunch. This may have a negative effect on the sales of Xpoint products.