XML 270 R4.htm IDEA: XBRL DOCUMENT v3.25.4
Consolidated income statement (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Earnings per share [line items]      
Interest recognised on financial assets measured at amortised cost $ 83,300 $ 93,400 $ 88,700
Interest recognised on financial assets measured at fair value through other comprehensive income 14,500 15,300 12,100
Loss from early redemption of legacy securities   200  
Interest expense for financial liabilities not at fair value through profit or loss 60,100 72,600 62,100
Gain/(loss) on disposal of operations [1] (47) (1,752) (61)
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax (1,104) 0 0
Loss on net monetary position 200 1,200 1,700
Depreciation of right-of-use assets 700 700 700
– foreign exchange losses reclassified to the income statement on disposal or dilution of a foreign operation (208) [2] (5,816) 0
Retained home and other loan portfolio      
Earnings per share [line items]      
Gains (losses) on hedges of net investments in foreign operations, before tax (1,500)    
Bank Of Communications Co., Limited      
Earnings per share [line items]      
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax 1,100    
Impairment loss recognised in profit or loss 1,000 0 3,000
– foreign exchange losses reclassified to the income statement on disposal or dilution of a foreign operation [2] 200    
France retail banking busines | Hedges of net investment in foreign operations      
Earnings per share [line items]      
Gain/(loss) on disposal of operations 100 100  
Banking business in Canada      
Earnings per share [line items]      
Gain/(loss) on disposal of operations   4,800  
Gain (loss) recognised discontinued operation, excluding hedging gain   4,600  
Reclassification adjustments of other reserves losses of net investments in foreign operations, before tax   400  
– foreign exchange losses reclassified to the income statement on disposal or dilution of a foreign operation   (600)  
Banking business in Canada | Hedges of net investment in foreign operations      
Earnings per share [line items]      
Gain/(loss) on disposal of operations   300 $ 300
Argentina business      
Earnings per share [line items]      
Gain/(loss) on disposal of operations   (1,000)  
Gain (loss) recognised discontinued operation, excluding hedging gain   (1,000)  
Foreign exchange and other reserves reclassified   5,200  
– foreign exchange losses reclassified to the income statement on disposal or dilution of a foreign operation   $ (5,200)  
Argentina business | Hedges of net investment in foreign operations      
Earnings per share [line items]      
Gain/(loss) on disposal of operations $ 100    
[1] In 2024, the amount includes a $1.0bn loss on disposal and a $5.2bn loss on the recycling in foreign currency translation reserve losses and other reserves
arising on sale of our business in Argentina. This was partly offset by a gain of $4.6bn, inclusive of the recycling of $0.6bn in foreign currency translation reserve
losses and $0.4bn of other reserves losses but excluding the $0.3bn gain on the foreign exchange hedging (see footnote 4 above) on the sale of our banking
business in Canada. The amount in 2023 primarily reflected losses due to restrictions impacting the recoverability of assets in Russia, partly offset by a gain on
sale of our retail banking operations in France.
[2] Includes the recycling of a $0.2bn foreign currency translation reserves loss as a result of the dilution of our shareholding in BoCom.