v3.25.2
Consolidated statement of comprehensive income - USD ($)
$ in Millions
 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Statement of comprehensive income [abstract]    
Profit for the period $ 12,441 $ 17,665
Items that will be reclassified subsequently to profit or loss when specific conditions are met:    
Debt instruments at fair value through other comprehensive income 205 (213)
– fair value gains/(losses) 640 (378)
– fair value gains transferred to the income statement on disposal (83) (24)
– expected credit losses recognised in the income statement 2 13
– disposal of subsidiary 0 90
– income taxes (354) 86
Cash flow hedges 1,891 (710)
– fair value losses (568) (612)
– fair value losses/(gains) reclassified to the income statement 3,037 (673)
– disposal of subsidiary 0 262
– income taxes (578) 313
Share of other comprehensive (expense)/income of associates and joint ventures (59) 211
– share for the period (3) 211
– other comprehensive income reclassified to the income statement on dilution of interest in an associate (56) 0
Net finance income from insurance contracts 16 17
– before income taxes 21 23
– income taxes (5) (6)
Exchange differences 6,404 (2,588)
– foreign exchange losses reclassified to income statement on disposal or dilution of a foreign operation 224 [1] 648
– other exchange differences 6,180 (3,236)
Items that will not be reclassified subsequently to profit or loss:    
Fair value gains on property revaluation 14 5
Remeasurement of defined benefit (liability)/asset (347) 146
– before income taxes (461) 178
– income taxes 114 (32)
Changes in fair value of financial liabilities designated at fair value upon initial recognition arising from changes in own credit risk 242 (283)
– before income taxes 315 (372)
– income taxes (73) 89
– equity instruments designated at fair value through other comprehensive income 93 41
– fair value gains 88 62
– income taxes 5 (21)
Effects of hyperinflation 81 892
Other comprehensive income/(expense) for the period, net of tax 8,540 (2,482)
Total comprehensive income for the period 20,981 15,183
Attributable to:    
– ordinary shareholders of the parent company 19,917 14,131
– other equity holders 547 526
– non-controlling interests 517  
Total comprehensive income for the period $ 20,981 $ 15,183
[1] Amount in 1H25 includes the recycling of a $197m foreign currency translation reserves loss and $56m other reserves gain as a result of the dilution of the
shareholding in BoCom.