Shenzhen Stock Exchange revises and releases ABS audit key focus topics guidelines to continuously strengthen the institutional foundation of market development.

According to the Securities Times app, on July 24, the Shenzhen Stock Exchange issued the "Shenzhen Stock Exchange Asset-backed Securities Listing Conditions Review Guidelines No. 2 Key Focus Areas for Review (Revised in 2026)", focusing on the difficulties in revitalizing existing assets in the real estate field. The guidelines aim to improve the asset-backed securities (ABS) rule system, strengthen asset quality defense from the source, and promote the standardized and healthy development of the market. This is a specific measure taken by the Shenzhen Stock Exchange to implement the national "Five-Year Plan" for revitalizing existing assets, steadily developing asset securitization, and increasing the proportion of direct financing, in order to improve the quality and effectiveness of capital market services for the real economy.