[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-45-030":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_law","初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_law-45-030","45",30,"依「關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則」規定，關係企業合併財務報表附註應就控制公司與從屬公司分別揭露重大或有事項等相關資訊，但從屬公司之總資產及營業收入均未達控制公司各該項金額多少比率者，得免予揭露？",[13,14,15,16],"10%","15%","20%","25%",0,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"關係企業合併財務報表編製準則要求附註就控制公司與從屬公司分別揭露重大或有事項等資訊，但設有重要性門檻：從屬公司之總資產及營業收入均未達控制公司各該項金額百分之十者，得免予揭露，故(A)正確。門檻採「均未達」的雙條件，只要資產或營收其中一項達到比率就仍須揭露，避免規模不小的從屬公司藉單一指標偏低而遁形。(B)15%、(C)20%、(D)25%都不是準則所定比率。這項設計是在完整揭露與編製成本之間求取平衡，聚焦真正具影響力的從屬公司。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_law-45-027","依台灣票據交換所規定，同一負責人不同公司戶與負責人個人名義之退票紀錄如何計算？",27,{"id":28,"question":29,"qno":30},"credit_law-45-028","有關徵信報告之敘述，下列何者錯誤？",28,{"id":32,"question":33,"qno":34},"credit_law-45-029","下列何者非屬銀行得酌情免辦徵信之授信？",29,{"id":36,"question":37,"qno":38},"credit_law-45-031","有關「集團企業」之具體定義及界定範圍，下列何者錯誤？",31,{"id":40,"question":41,"qno":42},"credit_law-45-032","依「中華民國銀行公會會員授信準則」規定，下列何者為直接授信？",32,{"id":44,"question":45,"qno":46},"credit_law-45-033","依主管機關函釋，下列何者不是消費性貸款？",33,1785146811733]