[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-risk_mgmt-21-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":10,"explanation":19,"difficulty":20},"risk_mgmt-21-001","21",1,"下列何者屬於銀行的表外非衍生性業務？",[13,14,15,16],"金融交換","遠期契約","擔保信用狀","不動產證券化契約",2,"風險管理原理","銀行的表外業務分成衍生性與非衍生性兩類。衍生性表外業務的價值依附於利率、匯率、股價等標的;非衍生性表外業務則是銀行提供信用支持或承諾,平時不列入資產,一旦客戶違約就得代為付款。(C) 擔保信用狀正是典型代表——銀行替客戶的債務或履約背書,屬於或有負債性質的授信,算風險性資產時要用信用轉換係數折回表內。(A) 金融交換與 (B) 遠期契約都是標準的衍生性契約,價值隨市場價格連動。(D) 不動產證券化契約是把不動產或其債權包裝發行受益證券的證券化安排,重點在資產真實出售與架構設計,不是信用擔保。","medium",[22,25,28,32,36,40],{"id":23,"question":24,"qno":10},"risk_mgmt-20-001","面對風險問題的態度，下列何者錯誤？",{"id":26,"question":27,"qno":17},"risk_mgmt-20-002","有關間接成本的會計科目與分攤，下列敘述何者錯誤？",{"id":29,"question":30,"qno":31},"risk_mgmt-20-003","銀行分行（營業單位）主要的收入來源，不包括下列何者？",3,{"id":33,"question":34,"qno":35},"risk_mgmt-20-004","下列何者不屬於「責任中心體系」的分類要素？",4,{"id":37,"question":38,"qno":39},"risk_mgmt-20-005","財富管理處的處長，每個月領取的薪資費用應如何歸屬？",5,{"id":41,"question":42,"qno":43},"risk_mgmt-20-041","有關風險管理體質的檢視步驟，下列何者正確？",41,1785154668625]