[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_law-25-007":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","c1",{"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-25-007","25",7,"金融機構經主管機關許可合併者，因合併出售不良債權所受之損失，於申報所得稅時，得於幾年內認列損失？",[13,14,15,16],"二年","五年","十年","十五年",3,"授信基本法律",1,"金融機構合併法為了鼓勵合併、加速打消呆帳，給了一項稅上的特別優惠：經主管機關許可合併的金融機構，因合併出售不良債權所受的損失，於申報所得稅時得在十五年內認列，答案為 (D)。設計原理在於不良債權一次打包出售常造成鉅額帳面虧損，若限定當年度全數認列，合併後機構的損益與資本適足率會瞬間惡化，反而讓體質好的銀行不敢接手問題機構；把認列期間拉長到十五年，可以把衝擊逐年分攤，提高整併意願。(A) 二年、(B) 五年、(C) 十年都是稅務上常見的年限，但與本條的優惠設計不符。","hard",[23,26,30,33,37,41],{"id":24,"question":25,"qno":19},"credit_adv_law-23-001","有關銀行法第三十條反面承諾，下列敘述何者錯誤？",{"id":27,"question":28,"qno":29},"credit_adv_law-23-002","銀行辦理消費性放款，下列敘述何者正確？",2,{"id":31,"question":32,"qno":17},"credit_adv_law-23-003","依銀行法規定，下列敘述何者錯誤？",{"id":34,"question":35,"qno":36},"credit_adv_law-23-004","下列何者非屬甲金融控股公司之子公司？",4,{"id":38,"question":39,"qno":40},"credit_adv_law-23-005","乙銀行為甲金融控股公司之銀行子公司，丙公司為甲金融控股公司之關係企業。依金融控股公司法規定，乙銀行購買丙公司所發行之有價證券，其交易金額不得超過多少？",5,{"id":42,"question":43,"qno":44},"credit_adv_law-23-006","同一業別金融機構合併時，因合併而有逾越法令規定範圍者，主管機關應命其限期調整；若逾越一般法令之調整期限及逾越銀行法令有關關係人授信或同一人、同一關係人或同一關係企業授信規定者之調整期限，分別為多久？",6,1785170289635]