[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_prac-61-054":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-61-054","61",54,"依金融資產證券化條例，創始機構於特殊目的信託中主要係居於下列何種地位？",[13,14,15,16],"委託人","受託人","受益人","信託監察人",0,"金融資產證券化",1,"依金融資產證券化條例，在特殊目的信託架構中，創始機構是將其持有的金融資產以信託方式移轉給受託機構的一方，居於交付財產成立信託的委託人地位，故選 (A)。相對地，接受信託、管理處分資產並發行受益證券者為受託機構，居受託人地位；購買受益證券、享有信託利益的投資人則為受益人；監督受託機構者為信託監察人。因此 (B) 受託人、(C) 受益人、(D) 信託監察人均非創始機構的角色。辨題重點在於依信託法律關係定位：把資產交付出去成立信託的原始權利人就是委託人，這正是創始機構在特殊目的信託中的基本地位。","easy",[23,27,31,35,39,43],{"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":30},"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？",48,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",52,1787293931405]