Look at the nature and scale of reorganizing the party. If the reorganized party and the reorganized party belong to an enterprise under the same actual controller, the use time of the major asset reorganization report constitutes a merger under the same control. If the total assets, operating income and profits of the reorganized party reached more than 65,438+000% of the corresponding projects of the reorganized party at the end of last year, it is necessary to run a complete accounting year after reorganization. This can be seen from Opinions No.3 on the Application of Securities and Futures Law.