v3.26.1
Consolidated statement of comprehensive income - USD ($)
$ in Millions
6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Statement of comprehensive income [abstract]    
Profit for the period $ 15,321 $ 12,441
Items that will be reclassified subsequently to profit or loss when specific conditions are met:    
Debt instruments at fair value through other comprehensive income (1,083) 205
– fair value gains/(losses) (1,188) 640
– fair value gains transferred to the income statement on disposal (98) (83)
– expected credit losses recognised in the income statement (1) 2
– income taxes 204 (354)
Cash flow hedges (1,444) 1,891
– fair value losses (1,327) (568)
– fair value losses/(gains) reclassified to the income statement (564) 3,037
– income taxes 447 (578)
Share of other comprehensive income/(expense) of associates and joint ventures (123) (59)
– share for the period (123) (3)
– other comprehensive income reclassified to the income statement on disposal of interest in an associate 0 (56)
Net finance income from insurance contracts 0 16
– net finance expenses 0 21
– income taxes 0 (5)
Exchange differences (349) 6,404
– foreign exchange losses reclassified to the income statement on disposal or dilution of a foreign operation 174 [1] 224
– other exchange differences (523) 6,180
Items that will not be reclassified subsequently to profit or loss:    
Fair value gains on property revaluation 20 14
Remeasurement of defined benefit (liability)/asset 79 (347)
– before income taxes 88 (461)
– income taxes (9) 114
Changes in fair value of financial liabilities designated at fair value upon initial recognition arising from changes in own credit risk 288 242
– before income taxes 386 315
– income taxes (98) (73)
– equity instruments designated at fair value through other comprehensive income (239) 93
– fair value gains/(losses) (244) 88
– income taxes 5 5
Effects of hyperinflation 104 81
Other comprehensive income/(expense) for the period, net of tax (2,747) 8,540
Total comprehensive income for the period 12,574 20,981
Attributable to:    
– ordinary shareholders of the parent company 11,914 19,917
– other equity holders 633 547
Total comprehensive income for the period $ 12,574 $ 20,981
[1] Amount in 1H26 includes the recycling of a $0.2bn foreign currency translation reserves loss following completion of the sale of our UK life insurance business,
HSBC Life (UK) Limited.