[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_prac-63-048":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-63-048","63",48,"有關金融資產證券化特性之敘述，下列何者錯誤？",[13,14,15,16],"得採信用增強機制","現金流量可委由服務機構代為管理","投資人之收益來自特定金融資產之現金流量","以創始機構名義發行受益證券或資產基礎證券",3,"金融資產證券化",1,"金融資產證券化是由導管體發行證券：特殊目的信託由受託機構發行受益證券，特殊目的公司則發行資產基礎證券（金融資產證券化條例第4條），並非由創始機構以自己名義發行，故(D)錯誤。正因資產已信託或讓與導管體，證券才能與創始機構本身的信用風險隔離。(A)可透過超額擔保、保證等信用增強機制提高評等；(B)資產池的現金流量可委由服務機構管理及收取；(C)投資人收益來自特定金融資產產生的本息現金流量，三者皆正確。","medium",[23,27,30,34,38,42],{"id":24,"question":25,"qno":26},"trust_prac-60-047","金融資產證券化符合資格之受益人，提出召集受益人會議之請求後，原則上有召集權之人至遲應於幾日內召集受益人會議？",47,{"id":28,"question":29,"qno":10},"trust_prac-60-048","受託機構因辦理金融資產證券化，而向符合主管機關所定條件之特定人私募，其應募人總數不得超過多少人？",{"id":31,"question":32,"qno":33},"trust_prac-60-049","特殊目的公司依資產證券化計畫向非特定人公開招募資產基礎證券時，應向下列何者申請核准或申報生效？",49,{"id":35,"question":36,"qno":37},"trust_prac-60-050","依金融資產證券化條例規定，主管機關於必要時，得委託專門職業及技術人員，就資產信託證券化計畫之執行狀況，檢查受託機構之業務及財務，其費用應由下列何者負擔？",50,{"id":39,"question":40,"qno":41},"trust_prac-60-051","依金融資產證券化條例規定，我國金融資產證券化採特殊目的信託架構者，下列敘述何者正確？",51,{"id":43,"question":44,"qno":45},"trust_prac-60-052","委託人依金融資產證券化條例規定，將金融資產移轉予受託機構時，該金融資產在委託人之會計處理上應屬下列何者？",52,1793070572946]