v3.25.4
Called up share capital and other equity instruments - Called up share capital and share premium (Details) - USD ($)
$ in Millions
12 Months Ended
Jul. 10, 2025
Jun. 24, 2025
[1]
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of Issued Capital [Roll Forward]          
Issued capital at beginning of period     $ 8,973    
Shares issued under HSBC employee share plans     621 $ 529 $ 482
Issued capital at end of period     8,588 8,973  
Share premium account     111 14,810  
Share premium reclassification to retained earnings [1]     0    
Capital redemption reserves reclassification to retained earnings [1]     0    
HSBC Holdings          
Reconciliation of Issued Capital [Roll Forward]          
Issued capital at beginning of period     8,973    
Issued capital at end of period     8,588 8,973  
Share premium account     111 14,810  
Share premium reclassification to retained earnings [2]     0    
Capital redemption reserves reclassification to retained earnings [2]     0    
Increase (decrease) through appropriation of retained earnings, equity $ 16,600        
Called up share capital and share premium          
Reconciliation of Issued Capital [Roll Forward]          
Share premium account     8,699 23,783  
Share premium reclassification to retained earnings [1]     (14,810)    
Retained earnings          
Reconciliation of Issued Capital [Roll Forward]          
Shares issued under HSBC employee share plans     621 $ 529 $ 482
Share premium reclassification to retained earnings [1]     14,810    
Capital redemption reserves reclassification to retained earnings [1]     1,755    
Retained earnings | HSBC Holdings          
Reconciliation of Issued Capital [Roll Forward]          
Share premium reclassification to retained earnings   $ 14,800 14,810 [2],[3],[4]    
Capital redemption reserves reclassification to retained earnings   $ 1,800 $ 1,755 [2],[3],[4]    
Ordinary shares          
Reconciliation of number of shares outstanding [abstract]          
Number of shares outstanding ending balance (in shares)     17,946,950,582 19,262,728,193  
Shares issued under HSBC employee share plans (in shares)     9,937,366 10,283,430  
Less: Shares repurchased and cancelled (in shares)     781,648,086 1,326,061,041  
Number of shares outstanding ending balance (in shares)     17,175,239,862 17,946,950,582 19,262,728,193
Reconciliation of Issued Capital [Roll Forward]          
Issued capital at beginning of period     $ 8,973 $ 9,631  
Shares issued under HSBC employee share plans     5 5  
Less: shares repurchased and cancelled     390 663  
Issued capital at end of period     $ 8,588 $ 8,973 $ 9,631
[1] On 24 June 2025, the High Court of Justice in England and Wales confirmed the cancellation of $14.8bn standing to the credit of the HSBC Holdings' share
premium account and $1.8bn standing to the credit of its capital redemption reserve, following approval at HSBC Holdings' Annual General Meeting held on
2 May 2025 (the ‘Capital Reduction’). The Court Order confirming the Capital Reduction was registered by the Registrar of Companies on 10 July 2025, resulting
in a combined total of $16.6bn being reclassified to retained earnings with no impact on total equity.
[2] On 24 June 2025, the High Court of Justice in England and Wales confirmed the cancellation of $14.8bn standing to the credit of the HSBC Holdings’ share
premium account and $1.8bn standing to the credit of its capital redemption reserve, following approval at HSBC Holdings’ Annual General Meeting held on
2 May 2025 (the ‘Capital Reduction’). The Court Order confirming the Capital Reduction was registered by the Registrar of Companies on 10 July 2025, resulting
in a combined total of $16.6bn being reclassified to retained earnings with no impact on total equity.
[3] At 31 December 2025, retained earnings included 35,354,337 own shares held. These include own shares held by HSBC Holdings for the benefit of
beneficiaries within employee trusts for the settlement of shares expected to be delivered under employee share schemes or bonus plans.
[4] Retained earnings include unrealised profits from intercompany transactions and share-based payment reserves, which are excluded from distributable
reserves. Distributable reserves include the distributable portions of retained earnings and the merger reserve. Distributable reserves are reduced by ordinary
dividend payments, distributions on additional tier 1 instruments, share buy-backs and impairments in investments in subsidiaries. They are increased by profits
and the realisation of retained earnings or merger reserves upon impairment of an associated investment in subsidiary.