v3.25.4
Consolidated statement of comprehensive income - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of comprehensive income [abstract]      
Profit for the year $ 23,131 $ 24,999 $ 24,559
Items that will be reclassified subsequently to profit or loss when specific conditions are met:      
Debt instruments at fair value through other comprehensive income 3,036 163 2,599
– fair value gains/(losses) 1,525 41 2,381
– fair value losses/(gains) transferred to the income statement on disposal 1,328 69 905
– expected credit (recoveries)/losses recognised in the income statement (19) (6) 59
– disposal of subsidiary 745 85 0
– income taxes (543) (26) (746)
Cash flow hedges 1,773 (52) 2,953
– fair value gains/(losses) 749 (282) 2,534
– fair value (gains)/losses reclassified to the income statement 1,611 (135) 1,463
– disposal of subsidiary 0 262 0
– income taxes (587) 103 (1,044)
Share of other comprehensive income/(expense) of associates and joint ventures 54 462 47
– share for the year 110 462 47
– fair value gains transferred to the income statement on disposal 0 0 0
– other comprehensive income reclassified to the income statement on disposal of interest in an associate (56) 0 0
Net finance income/(expenses) from insurance contracts (682) (142) (364)
– net finance expenses 7 (191) (491)
– disposal of subsidiary (687) 0 0
– income taxes (2) 49 127
Exchange differences 6,771 833 (204)
– foreign exchange reclassified to income statement on disposal or dilution of a foreign operation 208 [1] 5,816 0
– exchange differences 6,563 (4,983) (204)
Items that will not be reclassified subsequently to profit or loss:      
Fair value gains on property revaluation 14 5 1
– fair value gains 14 5 1
– income taxes 0 0 0
Remeasurement of defined benefit asset/(liability) (184) (228) (314)
– before income taxes (190) (342) (413)
– income taxes 6 114 99
Changes in fair value of financial liabilities designated at fair value upon initial recognition arising from changes in own credit risk (479) (439) (1,219)
– before income taxes (642) (579) (1,617)
– income taxes 163 140 398
Equity instruments designated at fair value through other comprehensive income 98 99 (120)
– fair value gains/(losses) 127 141 (120)
– income taxes (29) (42) 0
Effects of hyperinflation 140 1,239 1,604
Other comprehensive income/(expense) for the year, net of tax 10,541 1,940 4,983
Total comprehensive income/(expense) for the year 33,672 26,939 29,542
Attributable to:      
– ordinary shareholders of the parent company 31,478 24,833 27,397
– other equity holders 1,183 1,062 1,101
– non-controlling interests $ 1,011 $ 1,044 $ 1,044
[1] Includes the recycling of a $0.2bn foreign currency translation reserves loss as a result of the dilution of our shareholding in BoCom.