[{"data":1,"prerenderedAt":249},["ShallowReactive",2],{"past-deriv_prac-20":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",[6,11,15,19,23,27,31,35,39,43,47,51,55,59,63,67,72,76,80,85,89,93,97,101,105,109,113,117,121,125,129,133,137,141,145,149,153,157,161,165,169,173,177,181,185,189,193,197,201,205,209,213,217,221,225,229,233,237,241,245],{"id":7,"qno":8,"question":9,"chapter":10},"deriv_prac-20-001",1,"銀行辦理衍生性金融商品業務，應檢具金管會規定之申請書件，向金管會申請核准，並符合哪些規定？","衍生性商品相關法規",{"id":12,"qno":13,"question":14,"chapter":10},"deriv_prac-20-002",2,"向專業機構投資人及高淨值投資法人以外客戶宣讀或以電子設備說明客戶須知之重要內容，其內容應載事項有結構商品之名稱及警語及連結標的類別或資產外，包括下列何者？ A.未來的績效 B.市場的走勢及經濟的看法 C.投資風險之說明",{"id":16,"qno":17,"question":18,"chapter":10},"deriv_prac-20-003",3,"銀行辦理衍生性金融商品業務之交易、交割、推介、風險管理之經辦及相關管理人員，每年應參加國內金融訓練機構所舉辦或銀行自行舉辦之衍生性金融商品教育訓練課程時數至少達多少小時以上？",{"id":20,"qno":21,"question":22,"chapter":10},"deriv_prac-20-004",4,"依「銀行辦理衍生性金融商品自律規範」規定，銀行應於結構型商品交易文件中提醒客戶承作本商品之重要注意事項，下列敘述何者錯誤？",{"id":24,"qno":25,"question":26,"chapter":10},"deriv_prac-20-005",5,"依銀行辦理衍生性金融商品業務內部作業控制及程序管理辦法規定，下列敘述何者錯誤？ A.應至少區分二個等級，評估非專業客戶商品風險承受程度 B.對於交易條件標準化且存續期限超過 6 個月之商品，若為專業客戶，除客戶明確表示已充分審閱並簽名者外，審閱期間不得低於七日 C.結構型商品限於專業客戶交易者，不得為一般性廣告",{"id":28,"qno":29,"question":30,"chapter":10},"deriv_prac-20-006",6,"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，銀行向客戶提供結構型商品交易服務時，不得以下列何者名義為之？",{"id":32,"qno":33,"question":34,"chapter":10},"deriv_prac-20-007",7,"銀行向專業機構投資人及高淨值投資法人以外之客戶，辦理商品期限超過一年且隱含賣出選擇權之匯率類衍生性金融商品，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":36,"qno":37,"question":38,"chapter":10},"deriv_prac-20-008",8,"銀行應定期評估檢討有價證券抵繳期初保證金之標的範圍、評價價值計算方式與折扣比率之妥適性與合理性，至少多久評估檢討一次？",{"id":40,"qno":41,"question":42,"chapter":10},"deriv_prac-20-009",9,"指定銀行受理個人或團體辦理金額價值多少以上之結購、結售外匯，應於確認交易相關證明文件無誤後，於訂約日立即將相關資料傳送中央銀行外匯局？",{"id":44,"qno":45,"question":46,"chapter":10},"deriv_prac-20-010",10,"銀行業辦理外匯業務管理辦法所稱外匯衍生性商品，係指涉及外匯，且其價值由利率、匯率、股權、指數、商品、信用事件或其他利益等所衍生之交易契約。下列何者屬上述所稱「涉及外匯」？ A.以外幣計價者 B.以外幣交割者 C.連結國外風險標的者",{"id":48,"qno":49,"question":50,"chapter":10},"deriv_prac-20-011",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，銀行與特定類別客戶之交易糾紛，無法依照銀行內部申訴處理程序完成和解者，該客戶得向財團法人金融消費評議中心申請評議。下列敘述何者正確？",{"id":52,"qno":53,"question":54,"chapter":10},"deriv_prac-20-012",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，提供結構型商品予何種類別客戶，銀行應提供客戶市價評估資訊？",{"id":56,"qno":57,"question":58,"chapter":10},"deriv_prac-20-013",13,"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不保本型結構型商品業務，本金連結黃金選擇權之結構型商品，產品期限不得超過多久？",{"id":60,"qno":61,"question":62,"chapter":10},"deriv_prac-20-014",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，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，下列敘述何者錯誤？",{"id":64,"qno":65,"question":66,"chapter":10},"deriv_prac-20-015",15,"外匯指定銀行擬辦理「對專業機構投資人辦理尚未開放或開放未滿半年，且未涉及新臺幣匯率之外匯衍生性商品業務，並符合其主管機關相關規定」之申辦程序為何？",{"id":68,"qno":69,"question":70,"chapter":71},"deriv_prac-20-016",16,"下列何者不屬於利率風險？","衍生性商品概論",{"id":73,"qno":74,"question":75,"chapter":71},"deriv_prac-20-017",17,"衡量流動性風險的最佳指標為：",{"id":77,"qno":78,"question":79,"chapter":71},"deriv_prac-20-018",18,"銀行與客戶簽訂美元兌新臺幣遠期外匯合約，約定 6 個月後客戶可以匯率$33 買進 100 萬美元，客戶繳了新臺幣 75萬元保證金，如果美元兌臺幣匯率升到$34.5，則銀行面對之當期暴險額(current exposure)為何？",{"id":81,"qno":82,"question":83,"chapter":84},"deriv_prac-20-019",19,"下列何者非為金融資產及金融負債互抵之條件？","衍生性商品之會計處理",{"id":86,"qno":87,"question":88,"chapter":84},"deriv_prac-20-020",20,"衍生工具於財務報表附註揭露時應包括質性及量化揭露，下列何者非屬質性揭露？",{"id":90,"qno":91,"question":92,"chapter":84},"deriv_prac-20-021",21,"有關公允價值衡量之揭露，下列敘述何者正確？",{"id":94,"qno":95,"question":96,"chapter":84},"deriv_prac-20-022",22,"某公司為避免價格變動而對公司績效有不利影響，擬對下列項目進行避險。請問下列項目何者不適用公允價值避險之會計處理？",{"id":98,"qno":99,"question":100,"chapter":71},"deriv_prac-20-023",23,"貨幣相同，浮動利率對浮動利率的交換稱為下列何者？",{"id":102,"qno":103,"question":104,"chapter":71},"deriv_prac-20-024",24,"有關遠期利率協定(FRA)的敘述，下列何者錯誤？",{"id":106,"qno":107,"question":108,"chapter":71},"deriv_prac-20-025",25,"買進利率上下限(interest rate collar)，下列敘述何者正確？",{"id":110,"qno":111,"question":112,"chapter":71},"deriv_prac-20-026",26,"「鎖住利差交換」(Spread-lock Swap)之「利差」係指下列何項？",{"id":114,"qno":115,"question":116,"chapter":71},"deriv_prac-20-027",27,"下列何者是各類型之選擇權其權利金由低至高的排列順序？",{"id":118,"qno":119,"question":120,"chapter":71},"deriv_prac-20-028",28,"有關遠期外匯交易之報價方式的敘述，下列何者正確？",{"id":122,"qno":123,"question":124,"chapter":71},"deriv_prac-20-029",29,"根據交換(Swap)市場的慣例，「支付固定利率，收取浮動利率」的投資人係指利率交換的：",{"id":126,"qno":127,"question":128,"chapter":71},"deriv_prac-20-030",30,"某一檔債券的利息為每年支付一次，利息支付的金額為根據下列公式：3 個月 TAIBOR + 2.15%，則此債券為：",{"id":130,"qno":131,"question":132,"chapter":71},"deriv_prac-20-031",31,"王小明期初花了 5 元的權利金買入一檔台積電的歐式買權，其履約價格為 120 元，買權到期時，台積電股價為 130元，在不考慮時間價值下，請問王小明在此檔買權的投資損益為何？",{"id":134,"qno":135,"question":136,"chapter":71},"deriv_prac-20-032",32,"關於期貨與選擇權契約，下列敘述何者錯誤？",{"id":138,"qno":139,"question":140,"chapter":71},"deriv_prac-20-033",33,"有關遠期契約之信用風險，下列敘述何者正確？",{"id":142,"qno":143,"question":144,"chapter":71},"deriv_prac-20-034",34,"優利型外匯結構型產品是透過外幣定期存款與何種匯率選擇權之組合，又，若到期為價內，投資人最可能會遇到下列何種情境？",{"id":146,"qno":147,"question":148,"chapter":71},"deriv_prac-20-035",35,"期貨交易中，市價申報與限價申報二者以何種優先撮合？",{"id":150,"qno":151,"question":152,"chapter":71},"deriv_prac-20-036",36,"若買進一口台指選擇權賣權，並同時賣出一口相同到期日、相同履約價的台指選擇權買權，該組合部位的到期損益型態近似於下列何種交易部位？",{"id":154,"qno":155,"question":156,"chapter":71},"deriv_prac-20-037",37,"下列何種市場行情的變動會使投資人產生或有損失？",{"id":158,"qno":159,"question":160,"chapter":71},"deriv_prac-20-038",38,"當投資人買入股價選擇權之賣權時，股價變動的方向何者對其有利？",{"id":162,"qno":163,"question":164,"chapter":71},"deriv_prac-20-039",39,"關於選擇權，下列敘述何者正確？",{"id":166,"qno":167,"question":168,"chapter":71},"deriv_prac-20-040",40,"某券商發行了一個 1 年期結構型債券，發行價為 94%，該債券到期償還金額 = 面額 × [1+95% × Max(0,台灣加權指數年成長率-20%)]，若投資人購買上述債券，1 年後的年報酬率至少會是多少？",{"id":170,"qno":171,"question":172,"chapter":10},"deriv_prac-20-041",41,"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，下列何者屬於所稱複雜性高風險商品？",{"id":174,"qno":175,"question":176,"chapter":10},"deriv_prac-20-042",42,"央行訂定之「銀行業辦理外匯業務管理辦法」規定，有關應接受衍商在職訓練之法遵人員及稽核人員的規範，下列敘述何者錯誤？",{"id":178,"qno":179,"question":180,"chapter":10},"deriv_prac-20-043",43,"銀行辦理涉及新臺幣匯率之有本金交割遠匯(DF)與無本金交割遠匯(NDF)之規範，下列敘述何者錯誤？",{"id":182,"qno":183,"question":184,"chapter":10},"deriv_prac-20-044",44,"銀行向專業機構投資人(PII)、高淨值投資法人(HWII) 以外其他客戶辦理複雜性高風險商品業務，客戶應承作衍生性金融商品交易經驗應達幾年以上？",{"id":186,"qno":187,"question":188,"chapter":10},"deriv_prac-20-045",45,"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者，並同時符合其他法定條件後，得以書面向銀行申請為高淨值投資法人？",{"id":190,"qno":191,"question":192,"chapter":10},"deriv_prac-20-046",46,"銀行已取得辦理衍生性金融商品業務之核准者，擬開辦下列何種衍生性金融商品及其商品之組合，於申請書件送達金管會之次日起十日內，金管會未表示反對意見者，即可逕行辦理？",{"id":194,"qno":195,"question":196,"chapter":10},"deriv_prac-20-047",47,"銀行辦理衍生性金融商品業務，應建立風險管理制度，下列敘述何者錯誤？",{"id":198,"qno":199,"question":200,"chapter":10},"deriv_prac-20-048",48,"指定銀行辦理未涉及新臺幣匯率之外匯衍生性商品業務，下列敘述何者錯誤？",{"id":202,"qno":203,"question":204,"chapter":71},"deriv_prac-20-049",49,"選擇權的 Delta 風險係指下列何者？",{"id":206,"qno":207,"question":208,"chapter":71},"deriv_prac-20-050",50,"下列何者不屬於選擇權風險的衡量方法？",{"id":210,"qno":211,"question":212,"chapter":71},"deriv_prac-20-051",51,"一般金融機構對於市場風險所採行限額控制方式，下列何者不在其中？",{"id":214,"qno":215,"question":216,"chapter":71},"deriv_prac-20-052",52,"信用風險的控制可採質與量的控制，其中量的控制著重於事後風險暴露程度的管理，而監控的單位是負責適時將正確的信用風險資訊提供給高級主管及相關單位，下列何者不是監控單位應提供的資訊內容？",{"id":218,"qno":219,"question":220,"chapter":71},"deriv_prac-20-053",53,"結算前風險係屬於何種風險？",{"id":222,"qno":223,"question":224,"chapter":84},"deriv_prac-20-054",54,"有關避險關係之避險有效性規定，下列敘述何者正確？",{"id":226,"qno":227,"question":228,"chapter":84},"deriv_prac-20-055",55,"針對僅為收取合約現金流量之經營模式，下列敘述何者錯誤？",{"id":230,"qno":231,"question":232,"chapter":84},"deriv_prac-20-056",56,"甲公司有一透過損益按公允價值衡量之股票投資，其原始成本為$65,000，持有第一年年底之市價為$63,000，第二年年底之市價為$70,000，則第二年年底應作之調整分錄為何？",{"id":234,"qno":235,"question":236,"chapter":84},"deriv_prac-20-057",57,"甲公司於 X1 年 2 月 1 日賣出本身普通股 1,000 股之歐式買權給乙公司，每股履約價格為$100，到期日為 X2 年 2月 1 日採現金淨額交割，收取權利金$6,000。甲公司普通股每股市價，於 X1 年 2 月 1 日為$100，X1 年 12 月 31 日為$102，X2 年 2 月 1 日為$104，假設 X1 年 12 月 31 日該買權之時間價值為$1,000，則甲公司 X1 年度應認列有關上述交易之損益為：",{"id":238,"qno":239,"question":240,"chapter":71},"deriv_prac-20-058",58,"某一檔債券允許發行銀行於債券發行滿一年之後，可以隨時將債券買回，向投資人買回的金額訂為：債券面額×〔1+4.5%〕。此債券相當於提供給發行銀行一個：",{"id":242,"qno":243,"question":244,"chapter":71},"deriv_prac-20-059",59,"已知目前美元的即期匯率為 33.00 新臺幣，3 個月期的美元利率為 1.2%，3 個月期的新臺幣利率為 1.0%，則 3 個月期的美元遠期匯率為多少？",{"id":246,"qno":247,"question":248,"chapter":71},"deriv_prac-20-060",60,"一檔兩年期之保本零息債券以 100 元名目本金發行，到期時的本金償還計算公式如下︰本金償還金額 ＝ 面額 ×〔1＋75% ×Max（0,股價指數成長率）〕。若這兩年期間，標的股價指數由發行當時的 450 點上升至 600 點，則投資人損益為何？",1785157761703]