[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_law-46-039":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"credit_law-46-039","46",39,"依主管機關規定，各銀行對同一客戶累計轉銷呆帳金額超過新臺幣五千萬元客戶呆帳資料，下列敘述何者錯誤？",[13,14,15,16],"轉銷呆帳資料依銀行法規定不負保密義務","每年 12 月 31 日前，於各銀行網站專區揭露上年度每一客戶之呆帳資料","呆帳資料之揭露，包括借戶戶名、隱藏後四碼之身分證字號及呆帳轉銷金額","應揭露之資料，應經會計師查核簽證",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","(D) 說得沒錯，應揭露的呆帳資料須經會計師查核簽證，以確保金額真實可信；而會計師查核上年度財務報表要到次年才會完成，揭露自然安排在簽證完成後的期限內辦理，制度上是希望市場儘早看到大額呆帳戶，不可能拖到當年年底才公布。(B) 把時點寫成每年 12 月 31 日前，與規定及即時警示的目的不符，故為錯誤選項。(A) 轉銷呆帳資料的揭露有法令依據，屬於銀行對客戶資料保密義務的除外情形。(C) 揭露內容包括借戶戶名、隱藏後四碼之身分證字號及呆帳轉銷金額，既能辨識大額呆帳戶，又對個資做了必要遮蔽。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"credit_law-45-028","有關徵信報告之敘述，下列何者錯誤？",28,{"id":31,"question":32,"qno":33},"credit_law-45-029","下列何者非屬銀行得酌情免辦徵信之授信？",29,{"id":35,"question":36,"qno":37},"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":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？",32,1785146812274]