银行拨备覆盖率是什么？

中文

银行拨备覆盖率，也称作贷款损失准备充足率，是银行为抵御潜在风险而设立的用于覆盖预期信贷损失的准备金与不良贷款总额的比率。它是衡量银行风险抵御能力的重要指标，也是金融监管机构对银行进行风险评估和监管的重要依据。

银行拨备覆盖率的高低反映了银行对潜在信贷风险的认识和准备程度。一个较高的拨备覆盖率意味着银行已经为可能的信贷损失做了更充分的准备，从而能够更好地抵御经济波动和信贷风险。然而，过高的拨备覆盖率也可能意味着银行对信贷风险过于悲观，过度计提了准备金，这在一定程度上会影响银行的盈利能力。

因此，银行在设定拨备覆盖率时，需要权衡风险抵御能力和盈利能力之间的平衡。同时，金融监管机构也会根据银行的业务特点、风险状况和市场环境等因素，对银行的拨备覆盖率进行监管和指导，以确保银行能够有效地抵御风险，维护金融稳定。

英文

Bank provision coverage ratio, also known as loan loss provision adequacy ratio, is a metric used by banks to assess their readiness to cover expected credit losses through provisions set aside to counter potential risks. It serves as a crucial indicator of a bank's risk resilience and is an essential factor for financial regulators in assessing and supervising bank risks.

The level of bank provision coverage ratio reflects the bank's understanding and preparation for potential credit risks. A higher provision coverage ratio indicates that the bank has made more comprehensive preparations for potential credit losses, enabling it to better withstand economic fluctuations and credit risks. However, an excessively high provision coverage ratio could suggest over-pessimism towards credit risks and excessive provisions, which could affect the bank's profitability.

Therefore, when setting the provision coverage ratio, banks need to strike a balance between risk resilience and profitability. Meanwhile, financial regulators will supervise and guide banks' provision coverage ratios based on factors such as the bank's business characteristics, risk profile, and market environment, to ensure that banks can effectively manage risks and maintain financial stability.