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  • KPMG Monthly

    2017 1 | 120

  • KPMG

    KPMG

    KPMG 189,000 152

    KPMG

    KPMG

    KPMG 113

    2,100

    ©2016 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after thorough examination of the particular situation.

    The KPMG name, logo are registered trademarks or trademarks of KPMG International.

    Contact us

    Taipei68F, TAIPEI 101 TOWER, No.7,

    Sec. 5, Xinyi Road,

    Taipei City 11049, Taiwan, R.O.C.

    T : +886 (2) 8101 6666F : +886 (2) 8101 6667

    HsinchuNo.11, Prosperity Road I,

    Hsinchu Science Park,

    Hsinchu 300, Taiwan, R.O.C.

    T : +886 (3) 579 9955F : +886 (3) 563 2277

    Taichung7F, No.201, Sec. 2,

    Wenxin Road,

    Taichung 40758, Taiwan, R.O.C.

    T : +886 (4) 2415 9168F : +886 (4) 2259 0196

    Tainan16F, No.279, Sec. 2,

    Min Sheng Road,

    Tainan 70054, Taiwan, R.O.C.

    T : +886 (6) 211 9988F : +886 (6) 229 3326

    Tainan Science ParkF304, No.12, NanKe 2nd Road,

    Tainan Science Park,

    Tainan City 74147, Taiwan, R.O.C.

    T : +886 (6) 505 1166F : +886 (6) 505 1177

    Kaohsiung12F-6, No.211,

    Chung Cheng 4th Road,

    Kaohsiung 80147, Taiwan, R.O.C.

    T : +886 (7) 213 0888F : +886 (7) 271 3721

    Ping-Tung Agricultural Biotechnology Park3F-8, No.23,

    Nongke Rd, Changzhi Township,

    Pingtung County 90846, Taiwan, R.O.C.

    T : +886 (8) 762 3331

    kpmg.com/tw

    KPMG Taiwan App KPMG

    !

  • CONTENTS

    05 -

    07 09

    11

    12 !? ATM ?14 15 2017 -

    18 KPMG

    19 – 20 2017 22 KPMG i 23 KPMG

    24 KPMG

    25 KPMG Publication

    26

    27 29

    30

    31 2017 132 KPMG 2017 133 KPMG36 KPMG

    2017 1 | 120

    KPMG Monthly

  • 5 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    07 09

  • KPMG Monthly / January 2017 6©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

  • 7 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG 2016 12 19

    (regulate) (facilitate)

  • KPMG Monthly / January 2017 8©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    ( )

    1/3

    K

  • 9 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    2015

    2016

    2015

  • KPMG Monthly / January 2017 10©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    Soc ia l Invest ing

    21

    ( 2016 12 30 )

    K

  • 11 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    12 !? ATM ?14 15 2017 -

  • KPMG Monthly / January 2017 12©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    !?

    ATM ?

    DDOS( )

    2016 7 ATM

    ?

    KPMG

    DDOS

    IP

    ATM

    DDOS

    DDOS

    ?

    DDOS

    DDOS KPMG

    DDOS

    DDOS

    ( )

    ( )

    ( )

    DDOS

    DDOS

    DDOS

    (KPMG )

    DDOS

    2 . 5DDoS

    !

    DDoS 14

    1Tbps

    ?

    DDoS? DDOS

    2016/06/28 2016/09/26 2016/11/02 2016/11/11

    Sucuri

    K

  • 13 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    OVH Dyn

    Sberbank

    10

    50,0 0 0 / http 1Tbps 1.2Tbps

    660,000/

    IP 25513 IP 152,000 IP

    24,000/ 3 0

    (ASN)

    Hinet

    24%

    iThomehttp://www.ithome.com.tw/

    iThomehttp://www.ithome.com.tw/

    iThomehttp://www.ithome.com.tw/

    BBChttp://www.bbc.com/news/

    KPMG DDOS

    DDOS

    ·

    · ( )

    ·

    ·

    ·

    ·

    ·IOT

    ·

    · ( )

  • KPMG Monthly / January 2017 14©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    Fintech

    2016

    12 20

    2016 FinTech

    KPMG FinTech

    FinTech

    KPMG

    FinTech

    /

    / /

    FinTech FinTech

    FinTech

    FinTech

    FinTech

    FinTech

    FinTech

    FinTech FinTech

    FinTech

    FinTech K

  • 15 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    2017 -

    2016

    (NYDFS)

    (2017)3

    (Enhanced Cyber Risk Management

    Standards)

    2016 10 19

    (FRB) (FDIC) (OCC)

    2017 1 17

    2

    1. Cyber Risk Governance

    2. Cyber Risk Management

    (1)

    (2)

    (3)

    3. Internal Dependency Management

    (

    )

    4. External Dependency Management

    (

    )

    5. Incident

    Response, Cyber Resilience and Situational Awareness

    [email protected]

    1

    [email protected]

  • KPMG Monthly / January 2017 16©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    (New Cybersecurity Regulation)

    2016 9 13

    (NYDFS)

    45

    2016 12 28

    2017 3 1 180

    1.

    72

    2.

    personal information

    Nonpublic Information

    3.

    4.

    Chief Information Security

    Officer

    5.

    72

    6. /

    2018 2 15

    180

  • 17 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    /

    (Enhanced Cyber Risk Management Standards)

    (FRB)(FDIC) (OCC)

    · · · · ·

    (New Cybersecurity Regulation)

    (NYDFS)

    2017.01.01

    · · · · · · /

    註1

    2 500

    500

    (FRB)

    K

  • KPMG Monthly / January 2017 18©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    KPMG

    KPMG

    19 – 20 2017 22 KPMG i 23 KPMG

  • 19 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    103

    2016

    12 由 KPMG

    160

    CSR

    1 2,000

    8,400 1,500

    ( )

    CSR

    city' super

    104

    14 3,000

    22.8%

    K

    KPMG

  • KPMG Monthly / January 2017 20©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    2017

    2017

    2025

    ICT

    2017

    RCEP

    KPMG 2016

    12 6 2017

    ETF

    KPMG ( )

    KPMG /

  • 21 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    KPMG

    KPMG

    KPMG

    KPMG

    K

  • KPMG Monthly / January 2017 22©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    56

    4,784

    KPMG

    Nanoplus

    KPMG i

    K

    KPMG 2016 12 16 i 11 21033

    9

    532

    KPMG

    KPMG 11

    11 42 1,991

    197

    - Sunnyhaha KPMG

    KPMG

    KPMG

    Nanoplus Ltd.KPMG

  • 23 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    KPMG

    KPMG

    KPMG

    KPMG Markets & Brand

    T : (02) 8101 6666 ext. 15984

    T : (02) 8101 6666 ext. 15741

    K

  • KPMG Monthly / January 2017 24©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    KPMG

    KPMG

    25 KPMG Publication

  • 25 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG Publications

    Forging ahead: UK-ASEAN business after Brexit

    2016 6 2310 600

    (hard Brexit) (soft Brexit)/

    Addressing human rights in business: Executive perspectives

    2011

    Addressing human rights in business 11

    KPMG

    What Works - The trillion dollar quest

    9 KPMG 11

    15%

    KPMG Publications

    Markets & Brand -

    T : (02) 8101 6666 ext.15005

    E : [email protected]

    KPMG Taiwan APP

    KPMG

    ©2016 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG

    The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without

    KPMG Taiwan APP

    Forging aheadUK-ASEAN businessafter Brexit

    September 2016

    KPMG

  • KPMG Monthly / January 2017 26©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    27 29

  • 27 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    8 9 16 106 4 1

    106 1 1

    105 12 2 10510005200

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    105 12 7 10500150281

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    105 12 15 10560005560

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    19 1 1 1 23 6

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    105 12 19 1050050021

    105 12 22 10510005390

  • KPMG Monthly / January 2017 28©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    5 18 106 2 1

    105 12 6 1050003292

    4 6

    105 12 12 10503771310

    105 12 12 10500825600

    105 12 12 1050030548

    6

    105 12 14 10500154251

    106 2 1

    105 12 23 10504604570

    23 24 30 1 34 36 39 74 79

    105 12 21 10500157731

  • 29 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    4 4

    105 12 9 10504598640

    4 4 1 1 104 12 31

    105 1 1 4 5

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    105 12 9 10504598640

    4 4 1 1 104 12 31

    105 1 1 4 5

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    105 12 19 10504606250

  • KPMG Monthly / January 2017 30©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    31 2017 132 KPMG 2017 133 KPMG36 KPMG

  • 31 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    1/1 1/510~12

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    1/1 1/15

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    1/1 1/15

    1/1 1/15

    1/1 1/15

    1/1 1/15

    2017 1

  • KPMG Monthly / January 2017 32©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    www.tax.com.tw KPMG K-plus App

    (02) 8101 6666 14543 14706

    11/6( )

    13:30-16:30

    21/11( )

    13:30-16:30-FATCA CRS

    31/18( )

    13:30-16:30

    4

    IFRS

    1/17( )13:30-16:30

    IFRS 9

    51/19( )

    13:30-16:30IFRS

    KPMG 2017 1

  • 33 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG 2017 1

    2017/1/6

    FATF( )

    2018 4 (APG)

    /

    KPMG

    13:30-16:30

    (US/HK/SG/CN)

    2017/1/11-FATCA/CRS

    (AEOI) 2014

    7 1 (FATCA)

    OECD (CRS) FATCA

    2016 2017

    CRS

    KPMG

    13:30-16:30

    FATCA/CRS

    FATCA CRS

    AEOI

  • KPMG Monthly / January 2017 34©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG 2017 1

    2017/1/17 IFRS 9

    IASB 2009

    2014 IFRS 9

    IFRS 9

    IAS 39

    IFRS 9

    IFRS 9

    KPMG

    13:30-16:30

    IFRS 9

    IFRS 9

    IFRS 9

    2017/1/18

    /

    KPMG

    KPMG

    13:30-16:30

  • 35 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG 2017 1

    2017/1/19IFRS

    IFRSs 102

    104

    105 1 1 106

    105

    IFRSs

    IFRSs

    IFRSs

    IFRS

    KPMG

    13:30-16:30

    IFRSs

    IFRSs

    IFRSs

  • KPMG Monthly / January 2017 36©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    KPMG

    (Big

    Data)

    1995

    KPMG

    ( 2017 2 28 )

    2017 2 250 / ( 359 )

    * 1,000 60

    (02) 8786 0309 (02) 8786 0302 (02) 8101 2378

    *

  • 37 KPMG Monthly / January 2017 ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    IFRS-KPMG ( )

    KPMG KPMG International Standards Group Insights into IFRS (2013/9

    ) 52 IFRS KPMG

    IFRS

    2,500 ( )

    2015/1

    (International Financial Reporting Standards, Full IFRS)

    ( )

    IFRS for SMEs

    250

    2014/4

    IFRS

    KPMG

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    KPMG InternationalStandards Group 2009 9

    IFRS Handbook: First-timeadoption of IFRS

    (IFRSs)

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    - (55 ~) ,

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    2015/6

    300

    :

    :

    :

    :390

  • KPMG Monthly / January 2017 38©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    5002008/11

    - -

    KPMG

    700

    2011/2

    -

    -

    2013/12350

    KPMG

  • ©2017 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in Taiwan.

    The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after thorough examination of the particular situation.

    The KPMG name, logo are registered trademarks or trademarks of KPMG International.

    Contact us

    Taipei Office68F, TAIPEI 101 TOWER,

    No.7, Sec. 5, Xinyi Road,

    Taipei City 11049, Taiwan, R.O.C.

    T : +886 (2) 8101 6666F : +886 (2) 8101 6667

    Hsinchu OfficeNo.11, Prosperity Road I,

    Hsinchu Science Park,

    Hsinchu City 30078, Taiwan, R.O.C.

    T : +886 (3) 579 9955F : +886 (3) 563 2277

    Taichung Office7F, No.201, Sec. 2,

    Wenxin Road,

    Taichung 40758, Taiwan, R.O.C.

    T : +886 (4) 2415 9168F : +886 (4) 2259 0196

    Tainan Office16F, No.279, Sec. 2,

    Minsheng Road,Tainan 70054, Taiwan, R.O.C.

    T : +886 (6) 211 9988F : +886 (6) 229 3326

    Tainan Science Park OfficeF304, No.12, Nanke 2nd Road,

    Southern Taiwan Science Park,

    Tainan 74147, Taiwan, R.O.C.

    T : +886 (6) 505 1166F : +886 (6) 505 1177

    Kaohsiung Office12F-6, No.211,

    Zhongzheng 4th Road,

    Kaohsiung 80147, Taiwan, R.O.C.

    T : +886 (7) 213 0888F : +886 (7) 271 3721

    Pingtung Agricultural Biotechnology Park Office3F-8, Timing Fortune Mall,

    No.23, Nongke Rd., Changzhi Township,

    Pingtung County 90846, Taiwan, R.O.C.

    T : +886 (8) 762 3331

    kpmg.com/tw KPMG

    KPMG in Taiwan

    KPMG Taiwan App

    KPMG

    K-Plus

    K-Plus App