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ICBC China

RAROC profile and corporate credit pricing model derived from Pillar 3 disclosures.

Last updated: March 2026 · Data source: public Pillar 3 disclosures
Cost-to-income
35.0%
Operating efficiency
Effective tax rate
22.0%
Applied to RAROC numerator
Avg corporate PD
3.16%
Probability of default
Avg LGD unsecured
38.3%
Loss given default

How ICBC prices corporate credit

ICBC is a China-based bank with approximately EUR 18.7tn of corporate credit exposure (EAD) under the F-IRB approach to credit risk capital. The numbers below come directly from ICBC's most recent Pillar 3 CR6 regulatory filings and are used to model how this bank prices corporate credit facilities.

What makes ICBC's book distinctive

ICBC is a top-10 corporate lender by disclosed EAD (6th). Its cost-to-income ratio of 35.0% is exceptionally lean (-14.8pp vs the 59-bank cross-section average of 49.8%). The corporate portfolio is weighted toward sub-IG obligors, with an EAD-weighted average PD of 3.2% against a cross-bank average of 2.1%.

Under the foundation IRB approach, supervisory LGDs are applied rather than internal estimates, which generally inflates credit RWA versus A-IRB banks with the same obligor mix — a structural headwind this bank carries on every BBB+ term facility. Unsecured LGD disclosed at 38.3% is +1.5pp against the 36.8% cross-bank average, in line with the peer median.

On the standardised BBB+ EUR 25M 5-year term loan used across every bank profile, ICBC lands top-5 (#4 of 59) on this standardised deal, with a RAROC of 8.06% and a minimum spread of 233bp to reach the 12% hurdle. Within China specifically, the bank ranks #1 of 3 on this same calculation.

ParameterValueWhat it means
IRB approachF-IRBHow the bank computes risk-weighted assets
Cost-to-income ratio35.0%Operating cost share of net revenue
Effective tax rate22.0%Applied to RAROC numerator after EL and funding
Average corporate PD3.16%EAD-weighted probability of default
Avg LGD (unsecured)38.3%Loss share if borrower defaults, no collateral
Avg LGD (secured)25.0%Loss share with eligible collateral
Funding spread10bpBank's wholesale funding cost above risk-free
Corporate EADEUR 18.7tnTotal exposure at default to corporates

Sample RAROC calculation

On a representative BBB+ rated, 5-year term loan of EUR 25M at 150bp spread with a 20bp commitment fee, ICBC would generate an estimated RAROC of 8.06% against a typical 12% bank hurdle rate. To hit that hurdle on this exact deal, the bank would need a minimum spread of 233bp. This deal is below target — the bank would likely push for higher pricing or additional ancillary business.

ComponentValue
Annual revenue (spread + fees)EUR 385,000
Operating costEUR 154,000
Expected loss (PD × LGD × EAD)EUR 28,750
Capital required (FPE)EUR 2,451,320
RAROC (after tax)8.06%
Min spread to hit 12% RAROC233bp

How ICBC compares to peers

Out of 59 banks in the OpenRAROC dataset, ICBC ranks #4 by RAROC on this sample deal.

RankBankCountryRAROCMin spread
1Qatar National BankQatar9.00%203bp
2DBS GroupSingapore8.18%224bp
3JP MorganUnited States8.12%231bp
4ICBCChina8.06%233bp
5China Construction BankChina8.06%233bp
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Other China banks

China Construction BankBank of China

Compare ICBC to peers

ICBC vs China Construction BankICBC vs Bank of China

Frequently asked questions about ICBC

What is ICBC's average corporate PD?
ICBC discloses an EAD-weighted average corporate probability of default of 3.16% in its most recent Pillar 3 CR6 table, covering roughly EUR 18704bn of corporate credit exposure.
How much spread does ICBC need on a BBB+ EUR 25M 5-year term loan?
On that standardised facility, ICBC requires a minimum spread of approximately 233bp to reach a 12% RAROC hurdle, given its disclosed cost-to-income of 35.0%, effective tax rate of 22.0%, and F-IRB IRB designation.
Which IRB approach does ICBC use for corporate credit?
ICBC reports corporate credit RWA under the F-IRB approach. This determines whether internal LGD models or supervisory LGDs apply, and directly affects the capital required on each facility.
How does ICBC rank versus peers on RAROC?
Out of 59 banks tracked by OpenRAROC, ICBC ranks #4 on the standardised BBB+ term-loan calculation used across every bank profile. Within China specifically, it ranks #1 of 3.
Where does OpenRAROC get ICBC's data?
Every number on this page is extracted from ICBC's own public filings: ICBC Pillar 3 Capital Mgmt Report 2025 CR6. No estimates, no proxies. Source confidence: high.

Data source

ICBC Pillar 3 Capital Mgmt Report 2025 CR6

F-IRB Corp: EAD RMB 18.7tn, PD 3.16%, LGD 38.33%. As at 31 Dec 2025.

Confidence: high · Read the full RAROC methodology

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