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2012年随着前瞻性拨备计提要求的引入,拨备及贷款增速趋于同步变动
2012年随着前瞻性拨备计提要求的引入,拨备及贷款增速趋于同步变动
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银行行业深度报告:破解利润调节器从拨备论证大行盈利确定性价值-250419(42页).pdf
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行业数据
2026-07-20
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2023年开始前瞻性降低其他非息波动对业绩的影响
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行业数据
2026-07-10
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测算浮盈及超额拨备回拨后ROE情况(2025A)
| 银行     | AC+OCI   | 5%AC+OCI | 5%AC+OCI（考虑利息收入下降） | 超额拨备1   | 超额拨备2    | (5%AC+OCI浮盈+超额拨备1)/归母净利润 | 提升空间 | 2025-12 | 回拨后   |
|----------|----------|----------|----------------------------|------------|-------------|----------------------------------|----------|---------|----------|
| 国有行1   | 179.25%  | 29.49%   | 23.28%                     | 180.77%    | 111.13%     | 59.43%                           | 3.5PCT   | 10.38%  | 13.91%   |
| 国有行2   | 73.12%   | 22.52%   | 12.34%                     | 59.90%     | -15.53%     | 24.32%                           | 1.8PCT   | 8.77%   | 10.55%   |
| 国有行6   | 128.31%  | 11.55%   | 4.27%                      | 91.17%     | 34.95%      | 22.50%                           | 1.5PCT   | 9.50%   | 10.98%   |
| 国有行4   | 116.13%  | 14.91%   | 5.35%                      | 58.43%     | -63.61%     | 17.04%                           | 1.1PCT   | 8.15%   | 9.26%    |
| 国有行5   | 108.90%  | 9.27%    | 4.32%                      | 55.13%     | -8.68%      | 15.35%                           | 1.0PCT   | 9.45%   | 10.44%   |
| 国有行3   | 135.41%  | 12.00%   | 7.77%                      | 34.09%     | -11.46%     | 14.59%                           | 0.8PCT   | 8.45%   | 9.22%    |
| 招商银行  | 71.35%   | 16.96%   | 12.00%                     | 100.98%    | 72.47%      | 32.19%                           | 2.5PCT   | 13.16%  | 15.69%   |
| 股份行7   | 54.42%   | 6.44%    | 0.34%                      | 27.75%     | -45.74%     | 5.89%                            | 0.6PCT   | 9.40%   | 9.98%    |
| 股份行5   | 67.65%   | 3.63%    | 1.44%                      | 20.35%     | -122.69%    | 5.51%                            | 0.4PCT   | 9.43%   | 9.82%    |
| 股份行8   | 14.83%   | 4.14%    | 0.17%                      | -1.05%     | -81.74%     | -0.04%                           | 0.2PCT   | 9.58%   | 9.79%    |
| 股份行6   | 59.34%   | 13.72%   | 1.11%                      | -43.27%    | -159.74%    | -7.55%                           | 0.2PCT   | 6.48%   | 6.65%    |
| 股份行3   | 82.06%   | 13.63%   | 4.87%                      | -96.79%    | -188.93%    | -14.49%                          | -0.2PCT  | 7.99%   | 7.81%    |
| 股份行9   | 50.43%   | 0.60%    | -7.02%                     | -47.62%    | -110.44%    | -16.54%                          | -0.5PCT  | 8.45%   | 7.94%    |
| 股份行2   | 123.91%  | 21.64%   | 10.67%                     | -213.30%   | -356.66%    | -31.99%                          | -0.6PCT  | 5.30%   | 4.66%    |
| 股份行4   | 47.31%   | 17.84%   | 2.90%                      | -243.28%   | -244.95%    | -45.75%                          | -1.3PCT  | 7.75%   | 6.50%    |
| 杭州银行  | 151.86%  | 20.74%   | 7.44%                      | 242.34%    | 223.28%     | 55.91%                           | 5.2PCT   | 13.77%  | 18.93%   |
| 青岛银行  | 158.10%  | 37.24%   | 27.99%                     | 117.12%    | 111.64%     | 51.41%                           | 4.6PCT   | 11.57%  | 16.12%   |
| 齐鲁银行  | 106.45%  | 35.58%   | 27.84%                     | 198.41%    | 182.73%     | 67.52%                           | 4.4PCT   | 10.89%  | 15.27%   |
| 宁波银行  | 67.39%   | 31.06%   | 20.26%                     | 99.70%     | 69.89%      | 40.20%                           | 3.8PCT   | 12.42%  | 16.17%   |
| 江苏银行  | 79.52%   | 16.36%   | 6.00%                      | 75.49%     | 65.04%      | 21.10%                           | 2.2PCT   | 12.94%  | 15.18%   |
| 苏州银行  | 15.84%   | 6.66%    | 0.29%                      | 175.88%    | 122.47%     | 35.46%                           | 2.2PCT   | 10.49%  | 12.71%   |
| 成都银行  | 24.08%   | -0.38%   | -4.75%                     | 119.09%    | 98.39%      | 19.07%                           | 1.7PCT   | 14.47%  | 16.16%   |
| 城商行5   | 227.00%  | 22.33%   | 11.29%                     | 84.32%     | 2.16%       | 28.16%                           | 1.7PCT   | 9.27%   | 10.95%   |
| 城商行10  | 107.10%  | 9.92%    | 0.92%                      | 55.35%     | 3.05%       | 11.99%                           | 1.3PCT   | 11.61%  | 12.94%   |
| 城商行12  | 56.01%   | 9.97%    | -0.15%                     | 80.54%     | 5.80%       | 15.96%                           | 1.3PCT   | 9.37%   | 10.66%   |
| 城商行8   | 14.64%   | 12.38%   | 6.65%                      | 68.16%     | -127.79%    | 20.29%                           | 1.3PCT   | 9.64%   | 10.90%   |
| 城商行6   | 83.07%   | 16.13%   | 10.62%                     | 28.96%     | -2.90%      | 16.41%                           | 1.2PCT   | 9.62%   | 10.78%   |
| 城商行13  | 65.35%   | 3.45%    | -2.08%                     | 68.78%     | 0.27%       | 11.68%                           | 1.1PCT   | 11.11%  | 12.19%   |
| 城商行1   | 63.53%   | 63.53%   | 38.84%                     | -208.20%   | -309.10%    | -2.80%                           | 0.5PCT   | 6.20%   | 6.66%    |
| 城商行16  | 185.96%  | 1.73%    | -10.20%                    | 46.53%     | -333.14%    | -0.89%                           | 0.4PCT   | 7.42%   | 7.83%    |
| 城商行17  | 59.59%   | 2.16%    | -12.16%                    | 21.09%     | -121.99%    | -7.95%                           | 0.2PCT   | 7.87%   | 8.10%    |
| 城商行14  | 150.90%  | 11.86%   | -3.40%                     | -1127.72%  | -1127.72%   | -228.94%                         | -6.5PCT  | 4.14%   | -2.34%   |
| 沪农商行  | 66.80%   | 30.90%   | 20.78%                     | 89.40%     | -15.48%     | 38.66%                           | 2.5PCT   | 9.53%   | 12.04%   |
| 无锡银行  | 28.06%   | 6.56%    | 6.78%                      | 171.78%    | 130.90%     | 41.13%                           | 2.4PCT   | 10.02%  | 12.39%   |
| 苏农银行  | 33.84%   | 12.67%   | 9.70%                      | 111.13%    | 74.96%      | 31.93%                           | 2.3PCT   | 10.60%  | 12.94%   |
| 渝农商行  | 113.29%  | 14.33%   | 1.19%                      | 160.63%    | 116.39%     | 33.32%                           | 2.2PCT   | 8.84%   | 11.00%   |
| 常熟银行  | 37.59%   | 12.64%   | 7.68%                      | 55.75%     | 1.87%       | 18.83%                           | 2.1PCT   | 13.26%  | 15.34%   |
| 张家港行  | 51.79%   | 18.13%   | 24.11%                     | 37.83%     | 27.43%      | 31.67%                           | 1.6PCT   | 10.44%  | 12.05%   |
| 农商行10  | 36.71%   | -1.03%   | 0.88%                      | 63.10%     | 30.13%      | 13.50%                           | 0.7PCT   | 11.13%  | 11.84%   |
| 农商行8   | 41.50%   | 10.11%   | 2.78%                      | 9.86%      | -16.56%     | 4.76%                            | 0.7PCT   | 10.14%  | 10.82%   |
| 农商行3   | 114.83%  | 23.26%   | 12.94%                     | -42.55%    | -160.36%    | 4.43%                            | 0.6PCT   | 7.75%   | 8.38%    |
| 农商行4   | 47.01%   | 9.73%    | 12.06%                     | -37.75%    | -349.99%    | 4.51%                            | 0.1PCT   | 7.29%   | 7.36%    |
| 国有行    | 122.83%  | 16.78%   | 9.55%                      | 89.09%     | 21.15%      | 27.36%                           | 1.7PCT   | 9.34%   | 11.06%   |
| 股份行    | 61.21%   | 11.13%   | 4.46%                      | 1.63%      | -72.82%     | 4.78%                            | 0.6PCT   | 9.13%   | 9.74%    |
| 城商行    | 97.18%   | 17.23%   | 6.95%                      | 81.69%     | 35.55%      | 23.29%                           | 2.1PCT   | 10.94%  | 13.00%   |
| 农商行    | 72.19%   | 18.34%   | 14.54%                     | 90.40%     | 17.28%      | 32.62%                           | 2.1PCT   | 9.54%   | 11.59%   |
| 上市银行  | 104.92%  | 15.52%   | 9.42%                      | 68.23%     | 0.80%       | 23.07%                           | 1.6PCT   | 9.43%   | 10.98%   |

资料来源：Wind、公司财报、广发证券发展研究中心，注：考虑到若利率震荡上行，存量浮盈变薄，实际可兑现部分可能少于静态测算。
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A股上市银行历史超额拨备还原股息率(市值加权平均值)(截至2026年5月25日)
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行业数据
2026-05-28
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信用减值损失和拨备余额(百万元)
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行业数据
2026-05-13
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2026Q1城商行拨备前利润同比增速最高,国有大行次之
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行业数据
2026-05-13
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2026Q1上市银行整体拨备覆盖率环比小幅下降
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行业数据
2026-05-13
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2026Q1城商行拨备前利润同比增速最高
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行业数据
2026-05-13
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2019-2025不同银行拨备覆盖率(%)
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行业数据
2026-05-11
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信用减值损失和拨备余额(百万元)
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行业数据
2026-04-30
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减值损失、拨备余额(单位:百万元)
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行业数据
2026-04-28
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拨备或为银行 Q4“惜贷”因素之一。商业银行信贷投放具有前置特征,受早投放、早获益的理念及开门红因素,大部分信贷投放时点为一季度,后三个季度信贷投放占全年增量逐渐下降。Q4商业银行“惜贷”行为,一方面出于来年项目储备的考虑,另一方面 Q4投放贷款对全年息收入贡献有限,但仍需计提拨备,故对当年盈利贡献缺乏性价比。
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银行行业深度报告:破解利润调节器从拨备论证大行盈利确定性价值-250419(42页).pdf
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