NCA sale between group companies

Hi

Is the double entry here (net PUP after adjusting for depreciation)
Dr Group retained earnings
Cr Affected asset

Or:
Dr Group retained earnings (the difference in CA of the asset at date of transfer)
Cr Affected asset (the difference in CA of the asset at reporting date)
Cr Sub net asset (excess depreciation)

Seen differing opinions.

Thanks in advance!