The Securities Regulatory Commission publicly solicits opinions on the "Regulatory Guideline No. 11 for Listed Companies - Matters Related to Bankruptcy Restructuring (Draft for Comments)". It stresses that performance compensation commitments involved in major Asset restructurings of listed companies cannot be changed through a reorganization plan. The failure of the committing party to fulfill performance compensation commitments seriously harms the legitimate rights and interests of the listed company and greatly affects the debt repayment resources in the reorganization process of the listed company. The listed company or the administrator should assert its rights in a timely manner against the performance compensation committing party through litigation, application for preservation, and other means, urging them to strictly fulfill the commitments made.