[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-risk_mgmt-21-040":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"risk_mgmt-21-040","21",40,"IFRS 9 的損失估計方式，以下列何者為基礎？",[13,14,15,16],"歷史損失經驗模式","有限損失認列模式","預期信用損失模式","實際損失認列模式",2,"商業銀行的信用風險管理",1,"IFRS 9 最關鍵的改變，是把減損從事後認列改成事前預估。舊制 IAS 39 採已發生損失模式，要等到出現客觀減損證據才提列，被批評認列太慢、在金融危機時遞延損失。IFRS 9 改採預期信用損失模式，資產入帳當下就要依信用風險是否顯著增加分成三階段，估算未來十二個月或存續期間的預期信用損失並提列備抵，故選 (C)。(A) 歷史損失經驗只是估計預期損失時的參數之一。(B) 有限損失認列與 (D) 實際損失認列都不是 IFRS 9 的用語，觀念也仍停留在事後認列。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"risk_mgmt-20-028","銀行的交易對手發現，衍生性交易明顯不利於自己時，可能選擇「不履約」，稱為下列何種風險？",28,{"id":28,"question":29,"qno":30},"risk_mgmt-20-048","仁愛銀行辦理信用卡業務時，每名好客戶平均每年創造 1,050 元利潤，又知該銀行的再投資報酬率為 5%，過去與這類好客戶平均維持 3 年的往來，請問該銀行延攬一名好客戶可為其創造多少利潤？",48,{"id":32,"question":33,"qno":34},"risk_mgmt-20-049","假設 ARMs 定儲利率指數為 2.5%，銀行承作房貸之成本加碼為 2.55%，企業金融業務有關違約風險之信用等級加碼為 1%，請根據 ARMs 房貸之利率訂價方式，計算房貸利率為何？",49,{"id":36,"question":37,"qno":38},"risk_mgmt-20-055","有關授信案之回收風險，下列敘述何者錯誤？",55,{"id":40,"question":41,"qno":42},"risk_mgmt-20-056","客戶的「直接放款風險」，通常使用下列何者衡量暴露風險？",56,{"id":44,"question":45,"qno":46},"risk_mgmt-21-016","銀行承作中小企業授信時，尋求「中小企業信保基金」給予保證，對於債權銀行的信用風險有何影響？",16,1785146816208]