Foreign Exchange Administration (FEA), rules and administered by
Which of the following arises out of the operating cycle to determine the net working capital?
Bankruptcy action can be pursued when the judgement sum is
Two major components of Financial System in Malaysia are
I. Banking System
II. Financial Market System
III. Capital Market System
IV. Financial Institutions System
Under BNM's "Classification and Impairment Guideline", a loan is considered impaired if
What are the two main areas of materiality that accounting Doctrine of Materiality is concerned with?
I. Materiality of information
II. Materiality of time
III. Materiality of amounts
IV. Materiality of importance
Which of the following is the most difficult factor to be assessed by lenders in the 5 Cs?
Collateral is the least important factor in 5Cs. Under what circumstances collateral becomes more important?
I. Credit risk increases
II. Size of loan increases
III. Market risk increases
IV. Credit line increases
Which of the following is true about "Collateral"?
I. The least important factor among 5 Cs
II. To compensate for any weakness of other Cs
III. Is intended to provide lenders with more comfort
IV. Is a (second) way out, not the first way out
The main objective of BNM's "Best Practice for the Management of Credit Risks" is to
The accounting principle of going concern is based on which of the following assumption
When financing a property without sub-divided title but is situated on a Master Title which is currently charged to another bank, the following undertakings should be obtained from the Master Chargee
I. forward title with discharge of charge
II. exclude financed lot from foreclosure proceedings
III. disclaim interest in the financed lot
IV. refund all monies if discharge of charge cannot be registered
Which of the following is the most COMMON "trigger" covenant for mitigate possible future unknown risk to a credit?
What is the main purpose of the a Code of Conduct in an organisation?
Information required by the Companies Act 1965 in published in the financial statement includes the following except
In accounting policies and statement review, the following are NOT common Red Flags EXCEPT
Which of the following is not a source of funds?
The "Principle of Proportionate Stake" implies that
I. Lenders must ensure that business owners must be sufficiently committed
II. The margin of financing will be less than 100%
III. lenders must ensure that its collateral arrangement position for the same borrower relative to other lenders is not worth offÂ
IV. That credit must always be secured
Which type of security do you need to be registered with the Companies Commission of Malaysia?
A source of funds is represented by a decrease in
The formula for Average Collection Period
Under Company Act, which of the following is required to verify a company's authority to borrow?
Which of the following is the characteristic of good financial analysis?
Which of the following is an example of management lifestyle?
Which of the following is not the principle of credit risk management?
Trade-related gearing has lower risk than capital expenditure-related gearing due to
Which of the following are not categorised as a form of security?
I. Lien
II. Power of attorney
III. Assignment
IV. Loan agreement
Which of the following is common measure of creative accounting?
Which of the following is the formula for the calculation of average payment period?
How do you define ‘indemnity’?
BNM issues prudential standard under Section 47 - 48 primarily to
Under the National Land Code1965, which one of the following is considered as alienation of the land?
In Peninsular Malaysia, the tenancy is for a period less than
Which of the following statement is true?
AMLATFA mandates that financial institutions must
Under AMLATFA, which of the following actions is required from credit officers?
Fund diversion to other companies within the same Group or out of the country can be done through the following methods
I. Transfer pricing
II. Dividend policy
III. Retained earning
IV. Dividend payable
Which of the following is not the macro view of credit analysis?
Process involves risk taking. What is the most necessary step for risk management?
Different firms in the same industry may se different methods of income recognition. What accounting principle does this relate to?
Bursa Malaysia Security Exchange is divided into the following markets
I. Money Market
II. Financial Exchange Market
III. Main Market
IV. ACE Market
In lending, lenders have to take both macro and micro perspective of lending proposition. Which of the following are considered micro view of lending?
I. First way out
II. Industry and economic environment
III. Creditworthiness
IV. Growth Rate
An increase in which of the following items is considered as a source of funds
The following are examples of external macro influences that affect borrower's ability to honor their obligations to lender EXCEPT
The Capital Market System consists the followings interlinked market namely
I. Money Market
II. Equity Market
III. Debt Market
IV. Derivative Market
Which of the following is resident?
Which of the following is the largest and most substantial provider of fund in Malaysian banking system?
The purpose of a land search is
I. Ascertain the ownership of the land
II. Confirm particulars of the title
III. Check restrictions of conditions on the land
IV. Ascertain existence of any encumbrances
Lenders need to assess the sufficiency of shareholders or owners' financial commitment in their business. Financial commitment of the shareholder/owner is often measured by the following
I. Shareholder's funds in the business
II. Subordinated loans to the business
III. Third party collateral provided by the owner themselves
IV. Personal net worth of the shareholder
The following collateral are generally regarded as loss-free EXCEPT
One of the adjustments which may be required to reconcile for the different between profit and actual cash flow for the business in a year is
The same securities can be taken in different forms. For examples, shares can be taken as a security by way of
I. Assignment
II. Pledge
III. Charge
IV. Hypothecation
BEA 1949 defines a bill of exchange as
Which of the following ratio is used to measured profitability in relation to operations?
In order to reward ordinary shareholders without draining cash flow, company declares
Which shareholders entitled to right issues?
In a business, position risk refers to
Sec 2, CBMA, the term "Financial System" refer collectively as
I. Financial Institutions
II. Capital Market Intermediary or Participants
III. Financial Market
IV. Payment System
Under Section ST FSA 2013, a person must obtain approval from BNM before acquiring on interest in the shares of licensed person if the acquisition results in
What does a leverage or gearing ratio measures?
The following areas should be evaluated by the lender when specific assets are offered as collateral
I. Relationship of the borrower and the owner of the asset
II. The extent of the modification of the collateral
III. The ownership of the asset
IV. The behavior pattern of the asset's value
Which of the following is the best approach to determine the finding requirements of business?
Mr. A wish to obtain some credit facilities from B Bank. While conducting the credit assessment, the lender noted on low gearing of 0.5 times. What is lender's next course of action?
Sections 133 and 133A of the Companies Act 1965 are not applicable to
BNM guideline on the SCEL of a banking institution shall be
What is the formula for Dividend Cover Ratio?
The followings are the advantages of partnership EXCEPT
The following statements relating to financial accounting are true except
The process of mobilizing funds from savers and depositors and allocating them to users and borrower is known as
The practice of accounting doctrine of Conversation or Prudence is best demonstrated by which of the following statement?
Arrange the following items according to the order of how they appear on the profit and loss account of a manufacturing concern
I. Cost of Good Sold
II. DepreciationÂ
III. Dividend
IV. Taxation
Which attribute of a good security cannot be applied to make Malay Reservation Land Sdn Bhd shares?
When assessing of borrower's capacity, what should the lenders identify?
Which of the following is not the purpose of Credit Analysis
The following shareholdings are regarded as substantial shareholders:
Under 5Cs of credit, Capacity is one of the factors to be assessed on a potential borrower. The following assessment of the capacity include
I. Financial capacity
II. Legal capacity
III. Management capacity
IV. Industry capacity
An operating activity cash flow relates to
When comparing a trading company to a manufacturing company, the typical characteristic of the trading company is
Which of the following is best defines corporate governance?
May 16, 2026
