[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-3-077":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-115-3-077","115-3",77,"有關可持續發展連結債券(Sustainability linked bonds)之敘述，何者最為符合？",[13,14,15,16],"僅可持續發展績效優於同業者，得發行可持續發展連結債券","債券本息支付條件與發行人可持續發展績效目標相連結之債券","可持續發展連結債券所募集之資金全數用於綠色投資計畫或社會效益投資計畫","以上皆非",1,"永續金融",3,"可持續發展連結債券屬績效連結型債券,發行人先設定關鍵績效指標與可持續發展績效目標(SPTs),再把債券本息支付條件與目標達成與否綁定,未達標通常觸發票息加碼,故(B)最符合。(A)錯在其重視的是發行人相對自身基準的進步幅度與目標企圖心,並未限定績效須優於同業才能發行。(C)錯在此類債券募得資金原則上可用於一般營運,不像綠色債券或社會債券須全數投入特定專案,這正是它與資金用途型債券最大的差異。(D)因(B)已正確而不成立。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"esg-113-2-006","聯合國環境規劃署(UNEP)，將永續金融劃分為環境、社會、經濟與治理，其中環境面向不包含下列哪一項？",6,{"id":28,"question":29,"qno":30},"esg-113-2-013","以下何者是綠色金融行動方案 3.0 的核心策略？",13,{"id":32,"question":33,"qno":34},"esg-113-2-017","有關歐盟永續分類標準(EU Taxonomy)之敘述，下列何者正確？",17,{"id":36,"question":37,"qno":38},"esg-113-2-025","為增進 ESG 基金商品資訊揭露，集保公司擬於何處建置境外 ESG 基金專區並優化投信 ESG 基金專區？",25,{"id":40,"question":41,"qno":42},"esg-113-2-061","為解決氣候變遷的問題，國際上常由公私部門共同建立災害保險計畫，以保障極端氣候所造成的損失。請問該保險可能是哪一種綠色保險？",61,{"id":44,"question":45,"qno":46},"esg-113-2-066","公司 A 發行公司債籌資，且其籌得資金將全部用於廢棄物回收處理投資，試問該債券可以申請何種債券認可？",66,1787293923373]