[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_law-25-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"credit_adv_law-25-022","25",22,"客戶新年度會計師財務報表查核報告未能於會計年度結束五個月內提出，遇有授信展期、續約或申請新案時，下列何種做法不符規定？",[13,14,15,16],"得先依其提供之暫結決算資料表予以分析","客戶應提出其具名於規定期限完成財務報表查核報告之承諾書","金融機構宜訂定此類授信案件之相關規定","金融機構應責成授信戶限期補送會計師財務報表查核報告",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","徵信規範對財務報表逾期的處理，採的是先分析、後補件的彈性做法：客戶未能在會計年度結束五個月內提出會計師財務報表查核報告時，銀行得先依其提供的暫結決算資料表進行財務分析，據以受理展期、續約或新申請案件，同時責成授信戶限期補送正式查核報告，各金融機構並宜自行訂定此類案件的處理規定，故 (A)(C)(D) 都合乎規範。(B) 要求客戶另行出具具名承諾書並非規範所定的程序，銀行真正該做的是設定補送期限並納入貸後追蹤；承諾書既不能取代查核報告，也無助於縮小資訊落差，故選 (B) 為不符規定者。","hard",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"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？",{"id":26,"question":27,"qno":28},"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":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"credit_adv_law-23-025","有關徵信報告，下列敘述何者錯誤？",25,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",28,1785170289795]