The Decision incorporates principal changes in five aspects. First, the criteria of identifying reorganization-based listings are simplified, with the "net profit" indicator removed. Second, the period covered in the calculation under the "initial aggregate principle" is further shortened to 36 months. Third, assets in relation to high tech industries and strategic emerging industries in compliance with national strategies will be allowed to be used for reorganization-based listings on the ChiNext Board, while the reorganization of other assets for listings on the ChiNext Board will be prohibited. To perform a material assets reorganization, a listed company on the ChiNext Board shall satisfy the requirements set out in the Administrative Measures for the Material Assets Reorganization of Listed Companies, and the entities operating assets to be bought should be joint stock companies or limited liability companies and comply with other statutory conditions for issuance. Fourth, the supporting financing associated with reorganization-based listings is resumed. And fifth, the regulatory measures for agreements for and commitments on performance compensation in the course of the material assets reorganization are diversified, and accountability will be intensified.