[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-079":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_cf_prac","銀行內部控制與內部稽核測驗(消費金融)——銀行內部控制與內部稽核","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_cf_prac-48-079","48",79,"有關銀行從事衍生性金融商品之交易，下列敘述何者錯誤？",[13,14,15,16],"以名目本金衡量信用風險","通常以收受抵押品或投保來降低信用風險","應於財務報表揭露衍生性金融商品交易狀況","衍生性金融商品較為複雜且不易衡量，故其潛在風險遠大於傳統金融業務",0,"衍生性金融商品業務查核",1,"衍生性商品的信用風險是交易對手違約時的重置成本,通常遠低於名目本金;名目本金只是計算收付金額的基準,拿它衡量信用風險會嚴重高估,故(A)錯誤。(B)徵提擔保品或投保確可降低信用風險、(C)財報須揭露交易狀況、(D)商品複雜且風險不易衡量,皆為正確敘述。","medium",[23,27,31,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-078","下列何者非屬銀行為法人客戶辦理衍生性金融商品開戶時，所必須徵取之文件？",78,{"id":28,"question":29,"qno":30},"bank_audit_cf_prac-47-080","銀行已取得辦理衍生性金融商品業務之核准者，除負面表列之商品外，得開辦各種衍生性金融商品及其商品之組合，並需於開辦後幾日內，檢附商品特性說明書等資料報送金管會？",80,{"id":32,"question":33,"qno":26},"bank_audit_cf_prac-48-078","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，辦理衍生性金融商品業務之銀行，最近一季底逾期放款比率高於多少時，所辦理之衍生性金融商品，應以避險目的為限？",{"id":35,"question":36,"qno":30},"bank_audit_cf_prac-48-080","有關銀行辦理衍生性金融商品交易，下列敘述何者錯誤？",{"id":38,"question":39,"qno":26},"bank_audit_cf_prac-49-078","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，其最近一季底逾期放款比率高於多少時，所辦理之衍生性金融商品，應以避險目的為限？",{"id":41,"question":42,"qno":10},"bank_audit_cf_prac-49-079","銀行辦理衍生性金融商品業務，應視持有交易部位多寡與市場變動情形，採即時或依每日市價為原則，並應至少多久評估一次？",1784190253463]