The Dimensions and Key Points of the Annual Report of Commercial Banks Date：2021-03-18 13:17:02 Under the new Basel agreement, three basic principles for the supervision of commercial banks, also known as the ‘three pillars’, are put forward: minimum capital requirements, the supervision and inspection of the capital adequacy ratio by the regulatory authorities, and the disclosure of information. Commercial banks and particularly listed banks are required to follow these three principles to improve information transparency to regulators, investors and to customers from all walks of life. The aim of the supervisory framework is to improve stakeholders understanding and grasp of the banks’ operational and management information, to ensure the safety, maintenance, and appreciation of the banks' capital, and to guard against and mitigate unwanted risks, and to standardize management practices in support of economic and social development. Bank information disclosure is a complete system. Standardized information is needed is for the bank to pass third-party accounting and auditor audit certification. Banks’ are required to disclose the relevant information regularly, at each half-year, according to the prescribed format, so that the sectors from all walks of life that invest in or reply on the bank's business performance and value are able to make basic judgments, eventually, by means of voting with their feet to affirm or deny it’s the value of the banks’ performance. This paper analyses, for example, the China Construction Bank’s (CCBs) first half of 2020 A-share market annual report, from six dimensions, including the change of bank performance evaluation results, the change of bank capital management ability, the change of scale growth and competitiveness, efficiency index changes, risk and quality index of change and the change of the bank's development strategy. Through the analysis of the six dimensions of specific data and situations, the authors’ conclude that the business development, benefit improvement, risk control, reform and innovation, value return, social responsibility fulfillment and other aspects of CCB in the first half of this year were generally healthy, sustainable, stable and enterprising and the CCB can be regarded as an excellent state-owned commercial bank.