The Securities Regulatory Commission is publicly soliciting opinions on the "Guidelines for the Regulation of Listed Companies No. 11 - Matters Related to Bankruptcy Reorganization of Listed Companies (Draft for Solicitation of Comments)." On one hand, it requires listed companies to thoroughly verify whether there are significant uncertainties in the execution process and results of the debt restructuring agreement, stating clearly that income from debt restructuring should not be recognized before the significant uncertainties in the bankruptcy reorganization or debt restructuring plan are eliminated, and further specify the necessary conditions that must be met for income recognition. On the other hand, it emphasizes the responsibility of auditing institutions, requiring them to act diligently, adhere to norms, pay close attention to the reasonableness of the timing of income recognition from debt restructuring, and cautiously express professional opinions.