[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-62-048":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"trust_prac-62-048","62",48,"下列何者非金融資產證券化之特性？",[13,14,15,16],"創始機構應移轉資產予特殊目的機構","由創始機構發行有價證券","現金流量可委由服務機構代為管理","金融資產證券化得採用信用增強機制",1,"金融資產證券化","本題問「非」金融資產證券化特性者。金融資產證券化的基本架構是：(A)創始機構將其擁有的金融資產（如放款債權、應收帳款等）移轉予特殊目的機構；再由該特殊目的機構（特殊目的信託或特殊目的公司）以受讓的資產為基礎「發行有價證券」向投資人募資；(C)資產產生的現金流量可委由服務機構代為收取與管理；(D)並得採用信用增強機制以提升受益證券的信用評等。因此發行有價證券的主體是特殊目的機構而非創始機構，(B)「由創始機構發行有價證券」的敘述錯誤，為所選。創始機構的角色是移轉資產，發行證券則由獨立的特殊目的機構為之，以達到資產與創始機構風險隔離的目的。","medium",[22,26,29,33,37,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":10},"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？",{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",52,1787293932409]