2020年1-3月毕马威境外监管简讯
2020年 1-3 月毕马威境外监管简讯 1© 2018 毕马威华振会计师事务所(特殊普通合伙) —中国合伙制会计师事务所，是与瑞士实体—毕马威国际合作组织(“毕马威国际”)相关联的独立成员所网络中的成员。版权所有，不得转载。中国印刷。 ————————1 Amy Matsuo监管洞察中心主管合伙人电话：919-664-7302电邮：amatsuo@kpmg.com作者：监管洞察中心主管合伙人Amy Matsuo监管洞察中心总监Karen Staines毕马威的名称和标识均属于毕马威国际的商标或注册商标。——————————2 ——————————3 ——————4 Amy Matsuo监管洞察中心主管合伙人电话：919-664-7302电邮：amatsuo@kpmg.com作者：监管洞察中心主管合伙人Amy Matsuo监管洞察中心总监Karen Staines毕马威的名称和标识均属于毕马威国际的商标或注册商标。————5 ————6 1b*�EJ 8 ��Eff1x;f ESG��B'971xra, J!tft5:1v �gp��8'9hrt&��ft�8'9hrt5,fflffl§ ti5: - 71xra;mtt'x11tEi?!.:*4f□*!:t�F�B'9t&*.6i;- 71xra;�j,'•H��;- t1*��ESG�J:l�/1i->i8'9F�i�@;- tl.Ufcsi:iJt���a$�i.t>UJUII�� (SASB) f□�f1�Hl3*m��1�,�J��If'l=�H (TCFD) 8'9�5:K, 1.J□ssESGf�,�J��o-SASB�--MtiL..8'9�1=�flJ�H�R, tl�EJltlJ���Jtfm8'9t�i5">UJU, �f�IPJW��t���*ESG±■B'9��m��1�,�-o *13*t�i5">UJUHx;f J!tftfift, r2018$1LEHif�a�o- �2015$1f£, TCFD1:E���f,i,��m�B'9.±t����,H���®ffl*B'9U��--�•JL7 ��Jtfm8'9fl!�o- rn&fift��L �jffi�;1cESG1iiJ■o-SECB'9 ((2020$*!TI��,��r_ii1)) t�l±l, �1�*!Tl�l1:J,�� (OCIE) 7tlt*5151flfrW�filyUP] (RIA) f:EIPJgpmm��-��,w••� ����ri:iJMa f□ fn �iH�m .§.lt c:p �AESGti->i 8'9ffi�) B1 .Pfrt� �f�,�,8'9}ltfflJ'l1fD3t5-J'l1o ll:t$'�: -SEC8�£3HElx1¥�W�mm1iiJfflrWi�-r:rnm:����r�fmdtt�tn�B'9W�B'9�$m1±1mg,IWftgffl��Jtfm�� IE B'9 ((fn �ifW�@:JiJU)) (Principles for Responsible Investment) Wtl *�MM�B'9�ffi, �&�tl��A,@m���xESG fiiJ■illfiW�o SECff� � Wli�¥�8'9W�hrt�Eff11PJW���af.18'9@:JiJIJ (11HI□, "ESG'@efrj"" ) 1�}�-�o-CFTC&JL7-1'�11�*13*$�00�!T21J,rn�m�' �)iR�Uf□����i1��it�*B'9���f□$�00�!Tlo ,J,rn�m�Mfn�$W&�±■fflffl*�■,§g: ffl ��®ffl*B'9M•5-Jffi,ff���-W�fflMR� ��AOO�W�ffiffii5";��00�W�fflMRhlm 8'9�•m•ffl•��tt;'@emftm5-tffi*W��� Bffi�ffifi (ffl��ft�F. �-. -�.§�ffl oW�F) 8'95Mff��orj�-m�B'9���mr 2019$11F.Jif$o -1 B � L.l.J �iBiii-i-f�fi .±1.J1 7 -;� pff '.9i �iSl, I§' ff fi���iiit: Ait*&!, :i£ftf□���it�lmll$8'9�fl�00�;�-�-��8'9���*ffl�•;••��1tx;f����Fifi't§B'9�J01o]; #7M�f1��1txtm: ffi, ��f□ W ��ffi8'95Mff �JOlolo-IE��-ffifia�7-ffi�#,Kc:pR�7c:p*fflfii:iJ���KWJ§�Bffi�B'9-@e$*M��-ffl*OO�B'9h5!, §ti!i: ff$ MH!i'l1'�•5-Jtfr; t1.!-im "�!fl, fb �$n, ��tt�ffl!E�tt�"ff•��wffi•B'9� ffifi�;ffli:iJMaa$�AU��Hffl�i.t;@�; � &1:E!E�;f-5lfilff aifr8'9m��tr1.muo@ �#�l=�n §"f:EM;1cESG1P]■, 1.§Jt!Em��g�f□ij**Bf� fi ��tJUt.J 8'9fiii;/J��� Wlri.lEill:iEft � �ESG f P] ■-•IEU�$ffl!E����a�7"ffi��,, (Opportunity Zone) f5V&ift��ffi8'98��;/j�1J'd1Uo11:tIJnift��-�EB (G�f52f□*i\'.ft5!)) ( Tax Cuts and Jobs Act) %1J�, l§'fftl�i��xttili�B'9W�t�i�� $�����m���R�*#B'9W�ffi:iJ�fflm att��JOio]��AESGW� 8'9m�, 11U�□m tiliF �-&1n�U1£fto -OCCf□FDIC�ffl, Eifl■ilit�iS O;f ((tl�¥ijW�5!))( Community Reinvestment Act) 8'91�n���1 �ffifiH$�1b8'9tl�¥ijW���,#tl�1b8'9 tt��mt�i��&�, §}i!i�i�a$, W�f□����*•*8'9��, "ffl��*ffl�ti���&m ��o " o;t�}fcs...t�t�W, OCCf□FDIC��*��j�fiii;/J: © 2020 ¥1sJ�±/elli\"'it1ifi�§J'jj(!fs¥llls�Jmt.i*), ¥1sJ�11':il'.'il'i�(cplllJ)ll"IIWEJ!Sl¥1sJ�"''t1ifi�§J'jj, ���ll/ii±'ll;j;j;-¥1:?, �lllJlff,tii'Je;!l;H( "¥1sJ�lllJlff," )t§*l!HkJJ'llllii!Zi,,l'jjiitJfficpakJJi!ZJ,,o ¥1sJ�i/elli\"'it1ifi�§J'jj(!fs¥llls�Jmtii*)7J-l'jjcplllJt;i*%U "'it1ifi�§J'jj; ¥1sJ�11':il'.'il'i�(cplllJ)lll&�EJ7J-l'jjcj,lllJ$'�iflil'll%'11':il'.; ¥1sJ�"'it1ifi�§l'jj7J-l'jjl!fii!tii*%U�§l'jjo 21<tl:l/\& 'lo/Jt£KPMG LLP (-lRiflr�llll'F¥!.!Ii/eJ-HakJ'lll≪fft.i*%U�§l'jj) !§W,ilJllli>, BR11l-�i'Je�!Slli!Z.o,l'jj!§ltl<o /\&tJZJ'Jjll", 'fi1l-ttlxo l':£cplllJEPli:Uo 7 - ��tll[f�r$1£tl&J\�Jl.�IR�Ji8'9��ffl�Jl.�-�mmB�d�ffi8'9tllR�Ji��- sJrnMll*�ir->fi, l-j�JiJhf�fiiffii1§.t!tl1�ijRIttm c��fflm�iRm�> G�B'9��*•�tl!R�B'9§•ttm•*o����M•§��Am c�•�-�-ffl��m> 8'9�tt�ftili1fufi'1PJrmH�B'9tl1Ra*rt!�m�, i���Amy Matsuo d$Qi�ESG��Am��B'9JJxm: Ruth Tang ('i$iit) ,Joanne Beatty (�i1i.J) d Orla O' Connor (f52�) 0 Amy Matsuo �OOMlgJi_l•q:i,t,.:tg-8-fkA iti.�: 919-664-7302 ltl.lh�: amatsuo@kpmg.com 1'1=:i!f: Fli�JJHili)(i!\-��*"1.f Ill, miett-5!113:fo.Ji' A�EtiftB<IHUr.i;mmmi!\o .§l?i.1:$:Fli8l&:/:Jmi!\;ileli/!;f!JE1.B18<1il, �. i!l.2is:Ffingililiim�il,�ttl�""Fll10WB1�E3F□i/J?!.l;ileli/!o t.Efo.JA±1'r,\i:tt;Jt'1'li$ffi1"1.f�fll"'B<lr.i;Jmit!W @s!aB<l�il'.sill""Ff&l�Fli�JJ,�fi�o !,/eQ,�8<J:8f,J;;f!Jt;i;iRJ$J,',l!r-"/e-'?i�lllll;i;B<li'.'lH;i;�;illllil'!H;i;o © 2020 !,/eQ,�£/elli\"'it1ifi�§Fli('F¥llls�Jmtii*), !,/eQ,�11':il'.'il'i�('Pllll)llllWEJlsl-"/eQ,�"'it1ifi�§Fli, J)J��ll/ii±'ll;ft--"/eQ, �lllll;i;tii'Je;!l;R( "!,/eQ,�lllJl;i;" )tll"'�B<ll'Ellli!Z.o,F/ilitJfficp8<JJi!ZJ,,o !,/eQ,�£/elli\"'it1ifi�§Fli('F¥llls�Jmt.i*)7J-F/r'Plllltii*%U "'it1ifi�§F/i; -"/eQ,�11':il'.'il'i�('Pllll)lll&�EJ7J-Fli'Pllli>'�i'.'lil<JliJ,11':il'.; ¥-'?i�"'it1ifi�§F!i7J-Flii!f;l!t;i*%U�§Flio :$:ti:\/\& 'lo/Jt£KPMG LLP (-lRifff�llll'F¥!.!Ii/etHB<l'l'll≪t.Et;i*%U�§Fli) !§W,ilJllli>, BR11l-�i'Je�lslii!Zi,,FJi!§ltl<o /\&tl<Fli'l'l, 1'i1l-ttlxo tt'PllllEPl!Uo 8 ———9 —10 ��*IBOOU 8'9*if.X§ � 7 t�ltlJfi� 8'9131111□ *1!:J:f□*§ *�>l, *gB ½ P9 g;Bn;:�.�U��ti*�o�m�-*-¥, ��*IB!iJU#*��5t�*IB�B'9t�ltlJl'l$%i, !W �-*�EJt��§5-*�EJ25% gx�f...t1f1iiJ�t.llJB'9JH.� ;�*>ZiiI3'f, IW1i1IB�t�ltlJ§5-*
