[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-48-079":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——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_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,"信用風險衡量的是交易對手違約時可能的損失,應以重置成本或市價來計算,而不是用名目本金；名目本金通常遠大於實際曝險,會嚴重高估風險,故敘述錯誤、答案為(1)。其餘收受抵押品或投保以降低信用風險、財報揭露交易狀況、商品複雜潛在風險大於傳統業務,都是正確觀念。","medium",[23,27,31,35,38,41],{"id":24,"question":25,"qno":26},"bank_audit_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_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":34},"bank_audit_prac-48-058","依主管機關規定，有關得以書面向銀行申請成為辦理衍生性金融商品業務之專業自然人客戶之必要條件，下列何者非屬之？",58,{"id":36,"question":37,"qno":26},"bank_audit_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":39,"question":40,"qno":30},"bank_audit_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":42,"question":43,"qno":44},"bank_audit_prac-49-059","銀行向一般客戶提供衍生性金融商品交易服務，下列敘述何者錯誤？",59,1783417886614]