[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_prac-62-046":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-62-046","62",46,"受託機構依規定對不動產投資信託基金之淨資產價值計算，下列敘述何者錯誤？",[13,14,15,16],"應依主管機關核定標準計算淨資產價值","應每日公告每受益權單位之淨資產價值","無論不動產價值變動與否均須每日重估","得依約定以附註揭露方式替代重新估價",2,"不動產信託",1,"受託機構計算不動產投資信託基金淨資產價值時，(A)應依主管機關核定標準計算、(B)應每日公告每受益權單位淨值均屬正確。(C)所稱「無論不動產價值變動與否均須每日重估」則為錯誤，因不動產不像有價證券有活絡市場逐日報價，價格變動緩慢，若強制每日逐一重估既無實益又耗費成本，故實務上(D)得依約定以附註揭露方式替代重新估價，僅於必要時才調整估值。本題選出敘述錯誤者，故答案為(C)。關鍵在不動產估價無須比照證券逐日重估。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"trust_prac-60-038","有關不動產投資信託契約就信託財產借入款項之規定，下列敘述何者錯誤？",38,{"id":28,"question":29,"qno":30},"trust_prac-60-039","目前不動產證券化商品，主要是針對下列何種不動產市場？",39,{"id":32,"question":33,"qno":34},"trust_prac-60-040","依信託業設立標準規定，僅辦理不動產資產信託之信託公司，其最低實收資本額為新臺幣多少元？",40,{"id":36,"question":37,"qno":38},"trust_prac-60-041","有關不動產證券化之特性，下列何者錯誤？",41,{"id":40,"question":41,"qno":42},"trust_prac-60-042","不動產資產信託受益權之行使及轉讓，應以下列何者為之？",42,{"id":44,"question":45,"qno":46},"trust_prac-60-043","有關不動產資產信託之敘述，下列何者錯誤？",43,1787293932372]