During the National Two Sessions in March 2024, Judge Gao Xiaoli, the former head of the Civil Division II of the Supreme People's Court and currently the vice president of the Supreme People's Court, mentioned in an interview with the media that the Supreme People's Court will formulate judicial rules for disputes over asset-backed securities (ABS) to regulate some practical problems faced in judicial practice.

The first part analyzes the common problems of security issuance defense, especially the key rules and types of evidence

This paper analyzes the characteristics of these draft reorganization plans from the legal point of view and probes into their market significance.

The author will combine his own practical experience, focusing on the ODI approval/filing of the relevant declaration process and review points.

In the process of capital market legalization, securities issuance is undoubtedly the first gate of risk prevention and control