[{"data":1,"prerenderedAt":245},["ShallowReactive",2],{"past-deriv_prac-19":3},{"examName":4,"questions":5},"衍生性金融商品銷售人員資格測驗——衍生性金融商品概論與實務",[6,11,15,19,23,27,31,35,39,43,47,51,55,59,63,67,72,76,80,85,89,93,97,101,105,109,113,117,121,125,129,133,137,141,145,149,153,157,161,165,169,173,177,181,185,189,193,197,201,205,209,213,217,221,225,229,233,237,241],{"id":7,"qno":8,"question":9,"chapter":10},"deriv_prac-19-001",1,"依銀行業辦理外匯業務管理辦法規定，有關外匯衍生性金融商品相關規範，下列何者非屬其適用對象？","衍生性商品相關法規",{"id":12,"qno":13,"question":14,"chapter":10},"deriv_prac-19-002",2,"銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法所稱複雜性高風險商品，係指具有結算或比價期數超過多少期且隱含賣出選擇權特性之衍生性金融商品？",{"id":16,"qno":17,"question":18,"chapter":10},"deriv_prac-19-003",3,"銀行辦理信用衍生性金融商品交易，如為信用風險承擔者，且合約信用實體為銀行之利害關係人，其交易條件不得優於其他同類對象，並應經本國銀行應經董事會多少以上的董事出席及出席董事四分之三以上決議規定辦理？",{"id":20,"qno":21,"question":22,"chapter":10},"deriv_prac-19-004",4,"銀行已取得辦理衍生性金融商品業務之核准者（其中屬辦理期貨商業務者，並應依期貨交易法之規定取得許可），除負面表列之商品外，原則得開辦各種衍生性金融商品及其商品之組合，並於開辦後幾日內檢附商品特性說明書、法規遵循聲明書及風險預告書報金管會備查？",{"id":24,"qno":25,"question":26,"chapter":10},"deriv_prac-19-005",5,"依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，受託或銷售機構應提供非專業投資人（非投資型保單之要保人）不低於幾日之審閱期間審閱相關契約？",{"id":28,"qno":29,"question":30,"chapter":10},"deriv_prac-19-006",6,"銀行之董（理）事會應適時檢討銀行辦理衍生性金融商品業務之經營策略及作業準則，並應評估績效及風險，且除外國銀行在臺分行依總行規定定期辦理檢討者外，應至少多久檢討一次？",{"id":32,"qno":33,"question":34,"chapter":10},"deriv_prac-19-007",7,"銀行擬開辦衍生性金融商品業務，應符合之資格條件，下列何者錯誤？",{"id":36,"qno":37,"question":38,"chapter":10},"deriv_prac-19-008",8,"銀行向專業機構投資人及高淨值投資法人以外之客戶，辦理複雜性高風險商品，徵提期初保證金之最低標準，不得低於契約總名目本金之多少百分比？",{"id":40,"qno":41,"question":42,"chapter":10},"deriv_prac-19-009",9,"銀行業申請辦理外匯業務，經發給指定證書或許可函後多久內仍未開辦，中央銀行得按情節輕重，命其於一定期間內停辦、廢止或撤銷許可內容之一部或全部？",{"id":44,"qno":45,"question":46,"chapter":10},"deriv_prac-19-010",10,"銀行向屬法人之專業客戶提供結構型商品交易服務前，應辦理風險揭露之程序為：",{"id":48,"qno":49,"question":50,"chapter":10},"deriv_prac-19-011",11,"依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，銀行辦理衍生性金融商品業務，對風險容忍度及業務承作限額，應由下列何單位審定？",{"id":52,"qno":53,"question":54,"chapter":10},"deriv_prac-19-012",12,"依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，銀行向下列何類客戶提供衍生性金融商品交易服務，在完成交易前，應派專人解說並請客戶確認？",{"id":56,"qno":57,"question":58,"chapter":10},"deriv_prac-19-013",13,"指定銀行前經許可或備查之外幣衍生性商品業務，擬擴增辦理涉及人民幣或大陸地區標的者，其向中央銀行申辦之程序為何？",{"id":60,"qno":61,"question":62,"chapter":10},"deriv_prac-19-014",14,"依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，所稱高淨值投資法人應符合之條件，包括最近一期經會計師查核或核閱之財務報告持有有價證券部位或衍生性金融商品投資組合達新臺幣多少元以上？",{"id":64,"qno":65,"question":66,"chapter":10},"deriv_prac-19-015",15,"依「銀行辦理衍生性金融商品自律規範」規定，有關銀行對屬自然人之一般客戶提供外匯保證金交易之槓桿倍數，下列何者正確？",{"id":68,"qno":69,"question":70,"chapter":71},"deriv_prac-19-016",16,"關於市場風險管理，下列敘述何者正確？","衍生性商品概論",{"id":73,"qno":74,"question":75,"chapter":71},"deriv_prac-19-017",17,"市場利率變動所引發選擇權價值變動的風險是指：",{"id":77,"qno":78,"question":79,"chapter":71},"deriv_prac-19-018",18,"在信用風險監控管理上，監控單位應適時將正確的信用風險資訊提供給相關單位，下列何者非屬重要的考量因素？",{"id":81,"qno":82,"question":83,"chapter":84},"deriv_prac-19-019",19,"有關非避險衍生工具之衡量與分類，下列何者正確？","衍生性商品之會計處理",{"id":86,"qno":87,"question":88,"chapter":84},"deriv_prac-19-020",20,"下列何者非屬衍生性商品適用之基本會計原則？",{"id":90,"qno":91,"question":92,"chapter":84},"deriv_prac-19-021",21,"依 IFRS 7 金融工具揭露之規定，應量化揭露金融工具產生之哪些風險？",{"id":94,"qno":95,"question":96,"chapter":84},"deriv_prac-19-022",22,"以類似資產活絡市場公開報價所決定之公允價值，依據公報規定，係屬於何層級？",{"id":98,"qno":99,"question":100,"chapter":71},"deriv_prac-19-023",23,"就期貨價格和現貨價格的變動而言，下列何者具有領先變動的特性？",{"id":102,"qno":103,"question":104,"chapter":71},"deriv_prac-19-024",24,"下列何種契約在交易上具有「風險與報酬不對稱」的特性？",{"id":106,"qno":107,"question":108,"chapter":71},"deriv_prac-19-025",25,"有關遠期利率協定(FRA)的敘述，下列何者錯誤？",{"id":110,"qno":111,"question":112,"chapter":71},"deriv_prac-19-026",26,"某一檔結構型債券的到期支付金額如下列公式：債券面額×〔0.9+0.5×選擇權價值〕。請問，此結構型債券為：",{"id":114,"qno":115,"question":116,"chapter":71},"deriv_prac-19-027",27,"甲銀行發行以 S&P 500 股價指數為連結標的之 4 年期結構商品，票面利率 2%，每半年付息一次，到期償還金額公式： 面額×〔1 + 92.2%×Max (0, 8.5% - S&P 500 股價指數成長率)〕。到期償還金額公式可以看出，此商品連結的選擇權為：",{"id":118,"qno":119,"question":120,"chapter":71},"deriv_prac-19-028",28,"衍生性商品之交易對手在履行交割義務前違約而造成的損失，可稱為：",{"id":122,"qno":123,"question":124,"chapter":71},"deriv_prac-19-029",29,"關於結構型商品風險，下列敘述何者錯誤？",{"id":126,"qno":127,"question":128,"chapter":71},"deriv_prac-19-030",30,"下列四種債券的票息的計息方式，何者為反浮動計息商品？",{"id":130,"qno":131,"question":132,"chapter":71},"deriv_prac-19-031",31,"有關金融期貨之信用風險，下列敘述何者正確？",{"id":134,"qno":135,"question":136,"chapter":71},"deriv_prac-19-032",32,"衍生性金融商品依契約區分的基本類型契約，不包括下列何者？",{"id":138,"qno":139,"question":140,"chapter":71},"deriv_prac-19-033",33,"下列何者非為利率型相關衍生性金融商品？",{"id":142,"qno":143,"question":144,"chapter":71},"deriv_prac-19-034",34,"如預期市場利率即將走升，應該如何操作？",{"id":146,"qno":147,"question":148,"chapter":71},"deriv_prac-19-035",35,"下列何者不是利率選擇權之形式？",{"id":150,"qno":151,"question":152,"chapter":71},"deriv_prac-19-036",36,"反向浮動債券在下列何種情況下能獲利？",{"id":154,"qno":155,"question":156,"chapter":71},"deriv_prac-19-037",37,"有關匯率區間變動外幣保本型組合式商品，下列敘述何者正確？",{"id":158,"qno":159,"question":160,"chapter":71},"deriv_prac-19-038",38,"假設某 100%保本型外幣組合式商品交易條件如下，90 天期美金存款利率=3.60%，本金=USD500,000，買入選擇權支出=USD2,500，銀行手續費=USD500，請問該商品最低收益率為何？",{"id":162,"qno":163,"question":164,"chapter":71},"deriv_prac-19-039",39,"CBOT 之美國長天期中央政府公債期貨每口契約 10 萬美元，最小價格跳動點為 1\u002F32(%)，請問某投資人於市價 105-24買入美國政府長期債券期貨，三個月後並於 105-28 賣出，其損益狀況為何？",{"id":166,"qno":167,"question":168,"chapter":71},"deriv_prac-19-040",40,"投資人承做雙元組合式商品（Dual Currency Investment），本金日圓 1,000 萬，連結貨幣為澳幣，轉換匯率為 80.00，到期匯率如低於 80.00，本金需轉換為澳幣。到期匯率為 77.00，請問到期時投資人取回本金之幣別及金額為何？",{"id":170,"qno":171,"question":172,"chapter":10},"deriv_prac-19-041",41,"指定銀行辦理外幣保證金交易代客操作業務管理辦法規定，下列敘述何者錯誤？",{"id":174,"qno":175,"question":176,"chapter":10},"deriv_prac-19-042",42,"依銀行辦理衍生性金融商品自律規範規定，有關「結構型商品有直接導致本金損失或超過當初本金損失之虞」的情況，下列敘述何者錯誤？",{"id":178,"qno":179,"question":180,"chapter":10},"deriv_prac-19-043",43,"指定銀行辦理外匯衍生性商品業務之交易部門經辦人員，其須具備之資格條件，不包括下列何者？",{"id":182,"qno":183,"question":184,"chapter":10},"deriv_prac-19-045",45,"依「銀行辦理衍生性金融商品自律規範」規定，有關銀行對屬自然人之一般客戶提供單項衍生性金融商品（非屬結構型商品之衍生性金融商品），其得交易服務之項目，下列何者非屬之？",{"id":186,"qno":187,"question":188,"chapter":10},"deriv_prac-19-046",46,"依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，經核准辦理衍生性金融商品業務之銀行，有下列哪一情形時，其辦理之衍生性金融商品以避險為限？",{"id":190,"qno":191,"question":192,"chapter":10},"deriv_prac-19-047",47,"依金管會訂定之銀行核給客戶非屬結構型商品之衍生性金融商品交易額度上限規定，所稱客戶可驗證往來資力，不包括下列何者？",{"id":194,"qno":195,"question":196,"chapter":10},"deriv_prac-19-048",48,"依「銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法」規定，銀行向專業機構投資人及高淨值投資法人以外客戶提供非以避險為目的之非屬匯率類複雜性高風險商品交易，其比價或結算期數 12 期以下（含）者，個別交易損失上限不得超過平均單期名目本金之幾倍？",{"id":198,"qno":199,"question":200,"chapter":71},"deriv_prac-19-049",49,"關於投資信用結構型商品(Collateralized Debt Obligation,CDO)，下列敘述何者錯誤？",{"id":202,"qno":203,"question":204,"chapter":71},"deriv_prac-19-050",50,"有關衍生性商品法律風險，下列敘述何者錯誤？",{"id":206,"qno":207,"question":208,"chapter":71},"deriv_prac-19-051",51,"關於風險值(Value at Risk)的敘述，下列何者正確？",{"id":210,"qno":211,"question":212,"chapter":71},"deriv_prac-19-052",52,"殖利率曲線形狀改變的風險歸屬於下列何種風險？",{"id":214,"qno":215,"question":216,"chapter":84},"deriv_prac-19-053",53,"甲公司於 X1 年 6 月 1 日以$20,000 購入乙公司上市股票之賣權，此賣權持有人可於 X2 年 6 月 1 日以每股$50 賣出乙公司股票 30,000 股，甲公司並未指定此衍生性商品作為避險工具，X1 年 6 月 1 日乙公司股票之市價為$50，X1年底乙公司股票之市價為$42。假設此賣權於 X1 年 12 月 31 日之價值為$60,000。甲公司 X1 年底應認列該金融資產之損益為何？",{"id":218,"qno":219,"question":220,"chapter":84},"deriv_prac-19-054",54,"有關避險會計，下列敘述何者正確？",{"id":222,"qno":223,"question":224,"chapter":84},"deriv_prac-19-055",55,"X1 年 1 月 1 日，乙公司以$2,000,000 發行轉換公司債，支付手續費 2,000。該轉換公司債之持有人可以$1,000 債券轉換為 50 股之乙公司普通股。經估計公司債與認股權個別公允價值分別為$1,920,000 與$100,000，乙公司應認列「手續費」之金額為何？",{"id":226,"qno":227,"question":228,"chapter":84},"deriv_prac-19-056",56,"嵌入式衍生工具於符合特定條件時，應與主契約拆解分別認列，下列何者不屬於前述條件？",{"id":230,"qno":231,"question":232,"chapter":84},"deriv_prac-19-057",57,"銀行出售結構型商品予客戶，該商品為本金連結個股選擇權，則當銀行收到本金時，會計上應列為下列何者？",{"id":234,"qno":235,"question":236,"chapter":71},"deriv_prac-19-058",58,"甲銀行以 5 元的權利金賣出一檔台積電的歐式買權給投資人，其履約價格為 120 元，買權到期時，台積電股價為 123元，在不考慮貨幣的時間價值下，請問甲銀行在此檔買權的損益為何？",{"id":238,"qno":239,"question":240,"chapter":71},"deriv_prac-19-059",59,"若 A 公司發行一種浮動利率債券，並向銀行買進「利率上限」(interest rate cap)合約以保護未來利率上漲的風險。已知名目本金是 2,000 萬元，1 年後到期，標的利率是 3M TAIBOR，每 3 個月結算一次，上限利率(cap rate)為 3%。假設 3 個月後，3M TAIBOR 為 3.2%，則銀行應支付多少金額給 A 公司？",{"id":242,"qno":243,"question":244,"chapter":71},"deriv_prac-19-060",60,"假設目前股價指數為 7200，一檔與股價指數連結的半年期優利型結構債券，其發行價格為$94.32。如果到期當天股價指數不超過 8000，此債券償還面額為$100，否則償還金額等於$100 × (8000\u002F到期股價指數)。若到期時指數為 8,200，則投資人的年報酬率大約為多少？",1785157761666]