《大行报告》大摩:内地要求拨备覆盖率逾两倍视为隐藏利润 料招行及邮储行可受惠
摩根士丹利发表报告表示,就中国财政部公布对《金融企业财务规则》进行修订,形成了《金融企业财务规则(徵求意见稿)》,对於拨备覆盖率超过监管要求两倍以上,应视为存在隐藏利润的倾向,要对超额计提部分还原成未分配利润进行分配,指详情仍需待当局作进一步厘清。
该行指,内地监管更重视金融企业会计领域,相信转变会抵销原先过於保守盈利增长的指引。该行料,总体对小型银行影响适度,并估计招商银行(03968.HK)及邮储银行(01658.HK)将可受惠,因两行於今年上半年不良贷款覆盖比率各为394%及396%。
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