[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_prac-47-041":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_prac-47-041","47",41,"商業銀行投資國內及國外各種有價證券，除某些除外項目外，不得超過該銀行所收存款總餘額及金融債券發售額之和的多少比率？",[13,14,15,16],"10%","20%","25%","30%",2,"投資業務查核",1,"依銀行法對商業銀行投資有價證券的限制,銀行投資國內及國外各種有價證券的總額,除公債、國庫券等法定除外項目外,不得超過該銀行所收存款總餘額加計金融債券發售額之和的百分之二十五,故答案為(C)。設此上限的用意,在於控管銀行以存款等資金來源投入市場性有價證券的比重,避免投資部位過度膨脹而承擔過高的市場與流動性風險,確保資金運用與存款這類主要負債間維持合理平衡。至於(A)百分之十、(B)百分之二十、(D)百分之三十,都不是法定比率。稽核投資業務時,應以存款總餘額與金融債券發售額之和為分母,扣除除外項目後計算投資占比,核對是否逾越百分之二十五的法定天花板,並注意個別券種可能另有更嚴格的個別限額。","medium",[23,27,31,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-042","有關債券市場之敘述，下列何者正確？",42,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-044","依主管機關規定，有關商業銀行對自用不動產之投資，下列敘述何者錯誤？",44,{"id":32,"question":33,"qno":30},"bank_audit_prac-48-044","下列何者非屬有價證券投資市場之種類？",{"id":35,"question":36,"qno":10},"bank_audit_prac-49-041","商業銀行投資於每一公司股票，新股權利證書及債券換股權利證書之股份總額，不得超過該公司已發行股份總數之多少比率？",{"id":38,"question":39,"qno":26},"bank_audit_prac-49-042","依主管機關規定，對於商業銀行投資於下列何種有價證券，訂有總額限制？",{"id":41,"question":42,"qno":43},"bank_audit_prac-49-043","下列何者非屬貨幣市場交易工具？",43,1787293935578]