Core Viewpoint - The reverse salary recovery mechanism has become a norm among listed banks in China, with 10 banks disclosing a total recovery amount exceeding 100 million yuan in 2024 [1][2]. Summary by Relevant Sections Reverse Salary Recovery Mechanism - As of 2024, 10 listed banks have reported specific amounts for reverse salary recovery, with a total exceeding 100 million yuan [1][2]. - Since the issuance of the regulatory guidelines in early 2021, 13 listed banks have disclosed specific recovery amounts, totaling nearly 300 million yuan over the past three years [1][9]. Specific Bank Data - The highest recovery amounts were reported by Bank of China and Zhejiang Commercial Bank, with Bank of China recovering 32.5 million yuan from 2,469 individuals in 2024, and Zhejiang Commercial Bank recovering 30.34 million yuan from 1,424 individuals [3][4]. - Other banks such as Bohai Bank and Tianjin Bank also reported significant recovery amounts, with Bohai Bank recovering 24.03 million yuan from 612 individuals in 2024 [5]. Performance Salary Delay and Recovery - The mechanism of "performance salary delay and recovery" has become standard practice, with many banks implementing it for over 40% of the performance salaries of senior management and key positions [11]. - For instance, Citic Bank has revised its policies to ensure that over 50% of performance salaries for senior management are subject to delay [11]. Overall Trends - The trend of disclosing reverse salary recovery amounts has increased since 2022, with more banks adopting this practice [8]. - In addition to recovery amounts, some banks have also disclosed performance salary delay amounts, such as Tianjin Bank reporting 146.71 million yuan in delayed payments for 2024 [10].