v3.25.4
Segmental analysis - Notable items (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
Oct. 31, 2025
Revenue            
Disposals, wind-downs, acquisitions and related costs     $ (1,642) $ (1,343) $ 1,298  
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax     (1,104) 0 0  
Fair value movements on financial instruments     0 0 14  
Disposal losses on Markets Treasury repositioning     0 0 977  
Early redemption of legacy securities     0 (237) 0  
Operating expenses            
Disposals, wind-downs, acquisitions and related costs     (502) (199) (321)  
Restructuring and other related costs     (1,030) (34) 136  
Legal provision     (1,432) 0 0  
Impairment of interests in associates [1]     (1,000) 0 (3,000)  
Gain/(loss) on disposal of operations [2]     (47) (1,752) (61)  
Gain recognised in bargain purchase transaction [3]     0 0 1,591  
Other provisions     3,441 1,724 1,741  
Retained home and other loan portfolio            
Operating expenses            
Gains (losses) on hedges of net investments in foreign operations, before tax     (1,500)      
Legal proceedings and regulatory matters            
Operating expenses            
Other provisions     1,662 295 380  
HSBC Bank plc | Legal proceedings and regulatory matters | Historical Trading Activities            
Operating expenses            
Other provisions     300      
Herald Fund SPC | HSBC Securities Services (Luxembourg) S.A. | Legal proceedings and regulatory matters            
Operating expenses            
Other provisions     1,100     $ 1,100
France retail banking busines | Hedges of net investment in foreign operations            
Operating expenses            
Gain/(loss) on disposal of operations     100 100    
Argentina business            
Operating expenses            
Gain/(loss) on disposal of operations       (1,000)    
Foreign exchange and other reserves reclassified       (5,200)    
Argentina business | Hedges of net investment in foreign operations            
Operating expenses            
Gain/(loss) on disposal of operations     100      
Banking business in Canada            
Revenue            
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax       400    
Operating expenses            
Gain/(loss) on disposal of operations       4,800    
Banking business in Canada | Hedges of net investment in foreign operations            
Operating expenses            
Gain/(loss) on disposal of operations       300 300  
Bank Of Communications Co., Limited            
Revenue            
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax     1,100      
Operating expenses            
Impairment loss recognised in profit or loss $ 4,139 $ 2,917 1,000 $ 0 $ 3,000  
Silicon Valley Bank UK Limited            
Operating expenses            
Gain recognised in bargain purchase transaction     $ 1,600      
[1] 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.
[2] In 2024, the amount includes a $1.0bn loss on disposal and a $5.2bn loss on the recycling in foreign currency translation reserve losses and other reserves
arising on sale of our business in Argentina. This was partly offset by a gain of $4.6bn, inclusive of the recycling of $0.6bn in foreign currency translation reserve
losses and $0.4bn of other reserves losses but excluding the $0.3bn gain on the foreign exchange hedging (see footnote 4 above) on the sale of our banking
business in Canada. The amount in 2023 primarily reflected losses due to restrictions impacting the recoverability of assets in Russia, partly offset by a gain on
sale of our retail banking operations in France.
[3] Gain recognised in respect of the acquisition of SVB UK.