v3.25.4
Segmental analysis - Constant currency results reconciliation (Details) - USD ($)
$ in Millions
9 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of operating segments [line items]          
Revenue [1]     $ 68,274 $ 65,854 $ 66,058
ECL     (3,850) (3,414) (3,447)
Operating expenses     (36,428) (33,043) (32,070)
Share of profit/(loss) in associates and joint ventures less impairment     1,911 2,912 (193)
Profit before tax     29,907 32,309 30,348
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax     (1,104) 0 0
Impairment of interest in associate [2]     1,000 0 3,000
UK          
Disclosure of operating segments [line items]          
Revenue     13,677 12,307 11,027
Bank Of Communications Co., Limited          
Disclosure of operating segments [line items]          
ECL $ (7,056) $ (7,410)      
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax     1,100    
Impairment loss recognised in profit or loss $ 4,139 $ 2,917 1,000 0 3,000
Constant currency          
Disclosure of operating segments [line items]          
Revenue     68,274 66,009 65,040
ECL     (3,850) (3,392) (3,250)
Operating expenses     (36,428) (33,146) (31,691)
Share of profit/(loss) in associates and joint ventures less impairment       2,913 (297)
Profit before tax     $ 29,907 32,384 29,802
Currency translation          
Disclosure of operating segments [line items]          
Revenue       155 (1,018)
ECL       22 197
Operating expenses       (103) 379
Share of profit/(loss) in associates and joint ventures less impairment       1 (104)
Profit before tax       $ 75 $ (546)
[1] Also referred to as revenue.
[2] In 2025, the amounts include recycling of cumulative fair value losses of $1.5bn relating to the French retained portfolio of home and certain other loans
following the completion of its sale to a consortium comprising Rothesay Life plc and CCF and a loss of $1.1bn inclusive of reserves recycling as a result of the
dilution of our shareholding in BoCom. We have also recognised a $1.0bn impairment loss following an impairment test on the carrying value of the Group’s
investment in BoCom in ‘Impairment of interest in associate’. See Note 18 on pages 345 to 348.