[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_law-46-030":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-46-030","46",30,"依主管機關規定，關係企業報告書編製內容應包括從屬公司與控制公司之關係及相關事項，惟下列何者非屬之？",[13,14,15,16],"交易往來情形","背書保證情形","銀行往來情形","對財務、業務有重大影響之事項",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,"關係企業報告書要揭露的是從屬公司與控制公司之間的關聯，焦點放在集團內部可能被藏起來的資源移轉：彼此的股權與控制關係、交易往來情形、背書保證情形、資金融通情形，以及對財務、業務有重大影響之事項。銀行看這份報告書，就是要抓出母子公司間的相互墊款與交叉保證，避免同一集團拆成好幾家重複取得授信。(C) 銀行往來情形談的是公司與外部金融機構的借款關係，屬於一般徵信資料或財務報表附註的範圍，不是關係企業「之間」的關係事項，故選 (C)。(A)(B)(D) 都直接反映集團內部的利益輸送風險，均屬應載明事項。","medium",[23,27,31,35,38,42],{"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":10},"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？",{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",32,1785146812220]