[Shenzhen Stock Exchange revises guidelines on Infrastructure REITs Audit concerns and strives to build a system of auditing and Information Disclosure rules in accordance with REITs characteristics] the Shenzhen Stock Exchange revised and issued the Business guidelines No. 1 for Public offering of Infrastructure Securities Investment funds-Review of concerns (trial) (revised in 2023). The guidelines for REITs Audit concerns focus on "asset management" and strive to build a system of audit and information disclosure rules in line with the characteristics of infrastructure REITs. First, in-depth summary of pilot experience, clear product design standards, refine business participation institutions, evaluation and cash flow requirements, improve transaction arrangements, fund operation management and other information disclosure requirements, and consolidate the responsibilities of market participants. further improve the level of standardized operation of the market. Second, the pilot projects of industrial parks and toll roads are relatively concentrated, and the product characteristics are basically mature. this revision refines the key points of examination and attention of the two types of assets from the dimensions of project compliance, asset scope and evaluation parameter settings. it strengthens the information disclosure requirements such as historical operation, rent or toll reduction, important cash flow providers and so on. It also makes clear the accounting treatment of the industrial park project, the expansion and transformation arrangement of the toll road project and so on.