China's Biggest Banks Stand Exposed After Profit Buffers Eroded

  • Profit outlooks depend on rules on loan-loss provisions
  • Big-five banks to report first-quarter earnings this week

China's Banks May See Profit Fall

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China’s biggest banks stand exposed to their first annual profit declines in more than a decade.

That’s because lenders such as Industrial & Commercial Bank of China Ltd. and Bank of China Ltd. have less room to smooth out their earnings after letting provision coverage for bad loans -- a key swing factor in earnings reports -- fall close to the regulatory minimum.