[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_law-48-031":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-48-031","48",31,"依中華民國銀行公會會員徵信準則規定，於計算企業總授信金額時，下列何種授信金額可自總授信金額中扣除？",[13,14,15,16],"開發進口遠期信用狀","進口押匯","以存單擔保辦理之履約保證","中小企業信用保證基金保證之放款",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","徵信準則所稱總授信金額，是決定徵信範圍與財報徵提要求的基準，依銀行公會函釋，有真實交易基礎且風險較低的部分得予扣除，進口押匯即屬之：銀行掌握貨運單據，款項來源是進口商的貿易週轉，具自償性，故(B)正確。(A)開發進口遠期信用狀，銀行對受益人負有到期付款義務，仍須計入；(C)以存單擔保辦理之履約保證，本質仍為保證業務，不在函釋列舉的扣除項目內；(D)中小企業信用保證基金只保證部分成數，銀行仍承擔其餘風險，不得扣除。","hard",[22,26,30,34,38,41],{"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":10},"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？",{"id":42,"question":43,"qno":44},"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？",32,1793070616465]