“…Numbered brown arrows locate the axis of the interpreted interboudin necks in Figures 3–8. See enclosed legend for additional information: (1) wide‐angle seismic profiles: (a) Ding et al (2011); (b) Guo et al (2016); (c) Lü et al (2016); (d) Pichot et al (2014); (e) Qiu et al (2001); (f) Qiu et al (2020); (g and h) Wei et al (2012, 2016); (i) Zhang et al (2016); (2) 2D and 3D MCS data: Ding et al (2015); Lei and Ren (2016); Qiu et al (2013); Steuer et al (2013); (3) magnetic anomalies from Barckhausen and Roeser (2004) and Barckhausen et al (2014); (4) boreholes used for stratigraphic calibration: In the northern margin, boreholes CC4‐1‐1 and CC1162 (Lei & Ren, 2016) projected in Figures 3 and 5; in the southern margin, boreholes Sampaguita‐1 and Aboabo A‐1x (Steuer et al, 2013) projected in Figure 4; (5) location of boreholes in the Paracel Islands used to time constraints (Yubo et al, 2011), see the text; (6) high thin‐crust regions reported by Huang et al (2005), Pang et al (2018), Wang et al (2018), Zhao et al (2015), and Zhou et al (2018); (7) study area in the Zhu‐3 Depression where detailed stratigraphic works constrained by ~30 boreholes (black dots) interpreted the end of the main extensional phase at ~23 Ma (Fengjun et al, 2001); (8) direction of opening of the CSB (Briais et al, 1993; Udo Barckhausen et al, 2014).…”