银行调拨备是什么

中文

银行调拨备，又称为贷款损失准备金，是银行为了应对可能的贷款损失而提前设置的一种资金储备。当银行向企业或个人发放贷款时，由于各种原因，如借款人经营不善、市场环境变化等，可能导致部分贷款无法按时收回，形成贷款损失。为了弥补这些潜在的损失，银行会按一定比例从贷款余额中提取资金，形成贷款损失准备金，即银行调拨备。

银行调拨备的计提比例通常根据借款人的信用评级、贷款类型、行业风险等因素来确定。当借款人信用评级下降或贷款风险增加时，银行可能会提高计提比例，以应对潜在的风险。反之，当借款人信用状况改善或贷款风险降低时，银行可能会降低计提比例。

银行调拨备的存在对于银行的稳健经营具有重要意义。首先，它可以帮助银行平滑利润波动，减少因贷款损失导致的财务冲击。其次，它可以增强银行的资本实力，提高银行的抗风险能力。最后，它也是监管部门对银行风险管理水平进行评估的重要指标之一。

英文

Bank provision adjustment, also known as loan loss reserve, is a type of financial reserve set up by banks to prepare for possible loan losses. When banks lend money to businesses or individuals, various reasons such as poor management of the borrower or changes in the market environment may lead to some loans not being recovered on time, resulting in loan losses. To compensate for these potential losses, banks will withdraw funds from the loan balance in a certain proportion to form the loan loss reserve, which is known as the bank provision adjustment.

The accrual ratio of bank provision adjustment is typically determined based on factors such as the borrower's credit rating, loan type, and industry risk. When the borrower's credit rating declines or the loan risk increases, the bank may increase the accrual ratio to address potential risks. Conversely, when the borrower's credit status improves or the loan risk decreases, the bank may decrease the accrual ratio.

The existence of bank provision adjustment is crucial for the stable operation of banks. Firstly, it can help banks smooth out profit fluctuations and reduce financial shocks caused by loan losses. Secondly, it can enhance the capital strength of banks and improve their ability to resist risks. Finally, it is also one of the important indicators for regulatory authorities to evaluate the risk management level of banks.