For offline investors with multiple securities accounts, the securities account used when declaring the placing object is their "main securities account" (hereinafter referred to as "main account"), and other securities accounts with the same name and valid ID number as the holder of the main account, including the credit securities account of the margin customers, are all "associated accounts".

According to the Measures and Rules for the Issuance of New Shares, offline investors are not allowed to use the main account or associated account for online subscription when participating in offline quotation. After offline investors declare relevant accounts, the China settlement system will automatically intercept online and offline simultaneous subscription to prevent investors from violating the rules. For investors who violate the subscription principle due to undeclared securities accounts, Shenzhen Stock Exchange and China Settlement will report to the Securities Industry Association for handling.