[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-45-039":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-45-039","45",39,"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，若甲在Ａ銀行之無擔保授信，其積欠本息超過清償期九個月，則該不良授信資產經評估應列於下列何者？",[13,14,15,16],"應予注意者","可望收回者","收回困難者","收回無望者",2,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"不良授信資產依有無足額擔保與逾期長短分為五類。無足額擔保部分,積欠本金或利息超過清償期六個月至十二個月者,列為第四類「收回困難者」;甲在 A 銀行是無擔保授信、逾期九個月,正落在這個區間,故 (C) 正確。(A) 應予注意者是第二類,無擔保時只涵蓋逾期一個月至三個月;(B) 可望收回者是第三類,無擔保時涵蓋逾期三個月至六個月;(D) 收回無望者是第五類,須無擔保且逾期超過十二個月,或已評估無法收回。有足額擔保會使分類往前挪,同樣逾期九個月只列第二類。","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-45-030","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？",30,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",32,1785146811802]