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JP Morgan United States

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
52.0%
Operating efficiency
Effective tax rate
21.4%
Applied to RAROC numerator
Avg corporate PD
1.20%
Probability of default
Avg LGD unsecured
35.0%
Loss given default

How JP Morgan prices corporate credit

JP Morgan is a United States-based bank with approximately EUR 1.3tn of corporate credit exposure (EAD) under the A-IRB approach to credit risk capital. The numbers below come directly from JP Morgan's most recent Pillar 3 CR6 regulatory filings and are used to model how this bank prices corporate credit facilities.

What makes JP Morgan's book distinctive

JP Morgan reports under the US advanced approaches framework rather than EU CRR, so its disclosed PD and LGD averages are not strictly comparable to European peers. The bank's corporate book is heavily skewed toward investment-grade US corporates with revolving credit facilities, which keeps funded EAD low relative to committed exposure and flatters RAROC on drawn-equivalent calculations.

JP Morgan is mid-sized by corporate EAD (12 of 59). Its cost-to-income ratio of 52.0% is structurally efficient (+2.2pp vs the 59-bank cross-section average of 49.8%). The corporate portfolio is predominantly investment-grade, with an EAD-weighted average PD of 1.2% against a cross-bank average of 2.1%.

Because the bank runs the advanced IRB approach, its own LGD and credit-conversion models drive capital requirements, which on our comparable sample deal typically produces tighter minimum spreads than foundation-IRB peers with identical obligor risk. Unsecured LGD disclosed at 35.0% is -1.8pp 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, JP Morgan lands top-5 (#3 of 59) on this standardised deal, with a RAROC of 8.12% and a minimum spread of 231bp to reach the 12% hurdle. Within United States specifically, the bank ranks #1 of 7 on this same calculation.

ParameterValueWhat it means
IRB approachA-IRBHow the bank computes risk-weighted assets
Cost-to-income ratio52.0%Operating cost share of net revenue
Effective tax rate21.4%Applied to RAROC numerator after EL and funding
Average corporate PD1.20%EAD-weighted probability of default
Avg LGD (unsecured)35.0%Loss share if borrower defaults, no collateral
Avg LGD (secured)15.0%Loss share with eligible collateral
Funding spread10bpBank's wholesale funding cost above risk-free
Corporate EADEUR 1.3tnTotal 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, JP Morgan would generate an estimated RAROC of 8.12% against a typical 12% bank hurdle rate. To hit that hurdle on this exact deal, the bank would need a minimum spread of 231bp. 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)8.12%
Min spread to hit 12% RAROC231bp

How JP Morgan compares to peers

Out of 59 banks in the OpenRAROC dataset, JP Morgan ranks #3 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 United States banks

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Compare JP Morgan to peers

JP Morgan vs Bank of AmericaJP Morgan vs CitibankJP Morgan vs Wells Fargo

Frequently asked questions about JP Morgan

What is JP Morgan's average corporate PD?
JP Morgan discloses an EAD-weighted average corporate probability of default of 1.20% in its most recent Pillar 3 CR6 table, covering roughly EUR 1333bn of corporate credit exposure.
How much spread does JP Morgan need on a BBB+ EUR 25M 5-year term loan?
On that standardised facility, JP Morgan requires a minimum spread of approximately 231bp to reach a 12% RAROC hurdle, given its disclosed cost-to-income of 52.0%, effective tax rate of 21.4%, and A-IRB IRB designation.
Which IRB approach does JP Morgan use for corporate credit?
JP Morgan reports corporate credit RWA under the A-IRB approach. This determines whether internal LGD models or supervisory LGDs apply, and directly affects the capital required on each facility.
How does JP Morgan rank versus peers on RAROC?
Out of 59 banks tracked by OpenRAROC, JP Morgan ranks #3 on the standardised BBB+ term-loan calculation used across every bank profile. Within United States specifically, it ranks #1 of 7.
Where does OpenRAROC get JP Morgan's data?
Every number on this page is extracted from JP Morgan's own public filings: JPMorgan Chase Q2 2025 10-Q (Jun 30, 2025) wholesale credit portfolio; Q4 2025 Earnings Release (FY2025 financials); Pillar 3 Regulatory Capital Disclosures Q2 2025 (PD/LGD). No estimates, no proxies. Source confidence: high.

Data source

JPMorgan Chase Q2 2025 10-Q (Jun 30, 2025) wholesale credit portfolio; Q4 2025 Earnings Release (FY2025 financials); Pillar 3 Regulatory Capital Disclosures Q2 2025 (PD/LGD)

Wholesale credit exposure (loans retained + net derivatives + commitments): $1,333bn as of Jun 30, 2025. 67% investment grade. Exposure-weighted avg LGD 27% (portfolio blend); unsecured est. 35%, secured est. 15%. Avg PD est. ~1.2% based on 67% IG mix and 0.6% default rate. FY2025 overhead ratio 52%, ETR 21.4% ($15.5bn tax on $72.6bn PBT). Reports in USD. US Basel III Advanced Approaches.

Confidence: high · Read the full RAROC methodology

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