[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-47-039":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-47-039","47",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，銀行對資產負債表表內及表外之授信資產，共分為五類資產，提列備抵呆帳及保證責任準備時，第二類至第五類授信資產至少應提列各債權餘額之多少？",[13,14,15,16],"2%、10%、20%、100%","2%、10%、30%、100%","5%、20%、40%、100%","2%、10%、50%、100%",3,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"資產評估把授信資產分為五類:第一類正常、第二類應予注意、第三類可望收回、第四類收回困難、第五類收回無望。除第一類另有規定外,第二類至第五類的最低提列比率依序為百分之二、百分之十、百分之五十、百分之百,呈現風險愈高、覆蓋愈厚的階梯,收回無望者必須全額提足。(A)與(B)把第四類寫成百分之二十或百分之三十,顯著低估收回困難資產的損失;(C)則連前兩類都拉高到百分之五與百分之二十,與規定不符。背誦訣竅就是記住「二、十、五十、一百」這組數字。","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？",32,1785146812701]