XML 353 R149.htm IDEA: XBRL DOCUMENT v3.24.0.1
Segmental analysis - Constant currency results reconciliation (Details) - USD ($)
$ in Millions
9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Sep. 30, 2022
Dec. 31, 2021
Sep. 30, 2021
Disclosure of operating segments [line items]            
Revenue [1],[2]   $ 66,058 $ 50,620   $ 49,552  
ECL [1]   (3,447) (3,584)   928  
Operating expenses [1]   (32,070) (32,701)   (34,620)  
Share of profit/(loss) in associates and joint ventures less impairment   (193) 2,723      
Profit before tax [1]   30,348 17,058 [3]   18,906  
– UK            
Disclosure of operating segments [line items]            
Revenue   11,027 11,710      
Previously stated            
Disclosure of operating segments [line items]            
Revenue     51,727   49,552  
ECL     (3,592)   928  
Operating expenses     (33,330)   (34,620)  
Share of profit/(loss) in associates and joint ventures less impairment         3,046  
Profit before tax     17,528   18,906  
Previously stated | – UK            
Disclosure of operating segments [line items]            
Revenue         10,909  
Bank of Communications Co., Limited            
Disclosure of operating segments [line items]            
ECL       $ (6,836)   $ (7,641)
Impairment loss recognised in profit or loss $ 3,000 3,000 0      
Constant currency            
Disclosure of operating segments [line items]            
Revenue   66,058 49,871      
ECL   (3,447) (3,630)      
Operating expenses   (32,070) (32,302)      
Share of profit/(loss) in associates and joint ventures less impairment   (193) 2,602      
Profit before tax   $ 30,348 16,541      
Constant currency | Previously stated            
Disclosure of operating segments [line items]            
Revenue         46,079  
ECL         758  
Operating expenses         (32,244)  
Share of profit/(loss) in associates and joint ventures less impairment         2,807  
Profit before tax         17,400  
Currency translation            
Disclosure of operating segments [line items]            
Revenue     (749)      
ECL     (46)      
Operating expenses     399      
Share of profit/(loss) in associates and joint ventures less impairment     (121)      
Profit before tax     $ (517)      
Currency translation | Previously stated            
Disclosure of operating segments [line items]            
Revenue         (3,473)  
ECL         (170)  
Operating expenses         2,376  
Share of profit/(loss) in associates and joint ventures less impairment         (239)  
Profit before tax         $ (1,506)  
[1] From 1 January 2023, we adopted IFRS 17 ‘Insurance Contracts’, which replaced IFRS 4 ‘Insurance Contracts’. Comparative data for the financial year
ended 31 December 2022 have been restated accordingly. Comparative data for the year ended 31 December 2021 are prepared on an IFRS 4 basis.
[2] Net operating income before change in expected credit losses and other credit impairment charges also referred to as revenue.
[3] From 1 January 2023, we adopted IFRS 17 ‘Insurance Contracts’, which replaced IFRS 4 ‘Insurance Contracts’. Comparative data for the financial year
ended 31 December 2022 have been restated accordingly. Comparative data for the year ended 31 December 2021 are prepared on an IFRS 4 basis.