[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_law-46-042":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-46-042","46",42,"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，銀行逾期放款及催收款逾清償期多久，經催收仍未收回者，應扣除可收回部分後，轉銷為呆帳，但經主管機構或金融檢查機構要求轉銷者，應即轉銷為呆帳？",[13,14,15,16],"三個月以上一年以下","二年以上","一年以上三年以下","三年以上",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","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列了幾種應轉銷呆帳的情形，除債務人解散、逃匿、和解、破產宣告，或擔保品已無受償實益等情形外，還有一條純以時間認定：逾清償期二年，經催收仍未收回者，應扣除估計可收回部分後轉銷為呆帳，故(B)正確。原則上應於符合情事後三個月內轉銷，但經主管機關或金融檢查機構要求轉銷者，就得立即辦理，不能再拖。(A)三個月以上一年以下、(C)一年以上三年以下、(D)三年以上都不是辦法所定年限；還要注意二年是自「逾清償期」起算，不是從貸放日或列報逾期放款日起算。","medium",[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？",32,1785146812302]