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Consolidated statement of changes in equity (Parenthetical)
6 Months Ended 12 Months Ended
Jun. 30, 2023
USD ($)
Dec. 31, 2022
USD ($)
Jun. 30, 2022
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2022
SGD ($)
Reduction of issued capital [1] $ 2,350,000,000 $ 1,543,000,000 $ 723,000,000    
Total equity 191,651,000,000 [2] 185,197,000,000 [2] 186,105,000,000 $ 185,197,000,000 [2]  
Transfer between merger reserve and retained earnings (228,000,000) 0 [3] (177,000,000)    
HSBC Holdings Employee Benefit Trust          
Expense from share-based payment transactions 749,000,000   435,000,000    
Total movements          
Total equity   $ 10,831,000,000 10,585,000,000 10,831,000,000  
HSBC Holdings          
Reduction of issued capital 2,350,000,000        
HSBC Holdings | Perpetual subordinated contingent convertible capital securities 5.250 %          
Reduction of issued capital       $ 1,500,000,000  
Other equity instruments interest rate   5.25%   5.25%  
HSBC Holdings | Perpetual subordinated contingent convertible capital securities 5.875%          
Reduction of issued capital         $ 1,000,000,000
Other equity instruments interest rate   5.875%   5.875%  
Contingent convertible securities | HSBC Holdings          
Notional amount 2,000,000,000        
Payments for debt issue costs 4,000,000        
Retained earnings          
Reduction of issued capital [1]   $ (402,000,000)      
Total equity 149,903,000,000 142,409,000,000 140,860,000,000 $ 142,409,000,000  
Transfer between merger reserve and retained earnings $ (228,000,000) $ 2,499,000,000 [3] $ (177,000,000) $ 2,499,000,000  
[1] During 2023, HSBC Holdings redeemed $2,350m contingent convertible securities. In 2022, HSBC Holdings redeemed €1,500m 5.250% and SGD1,000m 5.875% contingent convertible securities.
[2] From 1 January 2023, we adopted IFRS 17 ‘Insurance Contracts’, which replaced IFRS 4 ‘Insurance Contracts’. Comparative data have been restated accordingly.
[3] Permitted transfers from the merger reserve to retained earnings were made when the investment in HSBC Overseas Holdings (UK) Limited was previously impaired. In 2022, part-reversals of these impairments resulted in transfers from retained earnings back to the merger reserve of $2,499m.