[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_law-47-049":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_law","銀行內部控制與內部稽核測驗(一般金融)——銀行內部控制與內部稽核法規","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_law-47-049","47",49,"有關銀行法第 12 條之 1 第 2 項規定之「足額擔保」，下列敘述何者錯誤？",[13,14,15,16],"銀行對於授信戶之授信餘額，應不高於覈實鑑估後所估價值","對擔保品之鑑估應依銀行法第 37 條規定覈實辦理","足額擔保與否，悉依委外鑑估之評價結果為準","擔保品價值貶落時，銀行得要求客戶補提擔保品",2,"基本法令及行政規章",1,"銀行法第12條之1第2項所稱足額擔保，係要求(A)授信戶之授信餘額不高於擔保品覈實鑑估後之價值，(B)擔保品之鑑估應依銀行法第37條規定覈實辦理，(D)擔保品價值貶落時銀行得要求客戶補提擔保品。(C)敘述錯誤，因是否足額擔保應由銀行本於授信職責覈實認定，委外鑑估報告僅屬參考依據，若一概以其評價結果為準，形同將授信風險之判斷責任外包，答案為(C)。","hard",[23,26,29,33,37,41],{"id":24,"question":25,"qno":19},"bank_audit_law-47-001","銀行對遠期匯票或本票，以折扣方式預收利息而購入者，稱為下列何種業務？",{"id":27,"question":28,"qno":17},"bank_audit_law-47-002","某商業銀行之主要股東甲，其家族成員包括甲之父親、甲妻及未成年子女乙、丙均持有該銀行之股份，則在計算主要股東持股時，下列何者之持股不必與甲之持股合併計算？",{"id":30,"question":31,"qno":32},"bank_audit_law-47-003","針對借款人所提質物或抵押物之放款值，下列何者不是銀行覈實決定之依據？",3,{"id":34,"question":35,"qno":36},"bank_audit_law-47-004","依「金融控股公司法」規定，金融控股公司所有子公司對同一法人為授信交易合計達主管機關規定金額或比率者，應於多久期間內，向主管機關申報？",4,{"id":38,"question":39,"qno":40},"bank_audit_law-47-005","依銀行法規定，商業銀行投資非金融相關事業之總額不得超過投資時淨值之百分之多少？",5,{"id":42,"question":43,"qno":44},"bank_audit_law-47-006","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，會計師辦理銀行年度財務報表查核簽證時，受查銀行有下列何項情況可不立即通報主管機關？",6,1787293933363]