[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-23-036":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_adv_law","進階授信人員專業能力測驗——授信法規","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_adv_law-23-036","23",36,"依「銀行資產評估損失準備提列及逾期放款催收款呆帳處理辦法」規定，有關「呆帳」相關事項之處理，下列敘述何者錯誤？",[13,14,15,16],"逾期放款逾清償期二年，經催收仍未收回者，應扣除估計可收回部分後，轉銷為呆帳","逾期放款經主管機關要求轉銷者，應即轉銷為呆帳","催收款項經金融檢查機構要求轉銷者，應即轉銷為呆帳","呆帳之轉銷，原則上應經常務董（理）事會之決議通過，並通知監察人",3,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"呆帳轉銷會直接沖掉帳上資產，屬重大財務決定，辦法規定應經董(理)事會之決議通過，並通知監察人(監事)，不能降格由常務董(理)事會代行，故(D)為錯誤敘述。(A)逾期放款及催收款逾清償期二年、經催收仍未收回者，是應轉銷呆帳的法定情形之一，且須先扣除估計可收回部分，以免高估損失。(B)與(C)則是外部監理的介入設計：主管機關或金融檢查機構在檢查中認定債權已無收回可能而要求轉銷時，銀行應即照辦，目的在防止銀行為美化帳面而長期掛帳不打銷，使資產品質失真。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_adv_law-23-022","中華民國銀行公會所定義之「集團企業」，係指獨立存在而相互之間具有下列何種關係之企業？",22,{"id":28,"question":29,"qno":30},"credit_adv_law-23-023","下列何者非屬銀行辦理短期授信案件應索取之資料？",23,{"id":32,"question":33,"qno":34},"credit_adv_law-23-024","依「中華民國銀行公會會員徵信準則」規定，企業總授信金額達新臺幣三千萬元以上者，應徵提會計師財務報表查核報告，有關總授信金額之認定，下列何者錯誤？",24,{"id":36,"question":37,"qno":38},"credit_adv_law-23-025","有關徵信報告，下列敘述何者錯誤？",25,{"id":40,"question":41,"qno":42},"credit_adv_law-23-027","依「中華民國銀行公會會員授信準則」規定，下列敘述何者錯誤？",27,{"id":44,"question":45,"qno":46},"credit_adv_law-23-028","依「定期存款質借及中途解約辦法」規定，有關定期存款存單之質借，下列敘述何者正確？",28,1785170288956]