XML 304 R141.htm IDEA: XBRL DOCUMENT v3.8.0.1
Fair values of financial instruments carried at fair value - Movement in Level 3 financial instruments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets $ 2,293,296    
– available-for-sale investments: fair value gains/(losses) 1,227 $ 475 $ (1,231)
– cash flow hedges: fair value gains/(losses) (1,046) (297) 704
– exchange differences 8,939 (9,791) (11,112)
Financial assets 2,433,785 2,293,296  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 2,099,449    
Total gains/(losses) recognised in profit or loss (4,107) (1,672)  
– fair value gains/(losses) 1,227 475 (1,231)
– fair value (losses)/gains (1,046) (297) 704
– other exchange differences 8,939 (9,791) (11,112)
Financial liabilities 2,220,739 2,099,449  
Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 13,447    
Financial assets 12,388 13,447  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 5,919    
Financial liabilities 6,144 5,919  
Trading liabilities      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 153,691    
Financial liabilities 184,361 153,691  
Trading liabilities | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 153,691    
Financial liabilities 184,361 153,691  
Trading liabilities | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
– available-for-sale investments: fair value gains/(losses) 0 0  
– cash flow hedges: fair value gains/(losses) 0 0  
– exchange differences 169 (130)  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 3,582 4,285  
Total gains/(losses) recognised in profit or loss 154 337  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 169 (130)  
– fair value gains/(losses) 0 0  
– fair value (losses)/gains 0 0  
– other exchange differences 169 (130)  
Purchases 5 20  
New issuances 1,915 1,882  
Sales (12) (40)  
Settlements (998) (1,907)  
Transfers out (678) (920)  
Transfers in 63 55  
Financial liabilities 4,200 3,582 4,285
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held (117) (143)  
Financial liabilities designated at fair value      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 86,832    
Financial liabilities 94,429 86,832  
Financial liabilities designated at fair value | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 86,832    
Financial liabilities 94,429 86,832  
Financial liabilities designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
– available-for-sale investments: fair value gains/(losses) 0 0  
– cash flow hedges: fair value gains/(losses) 0 0  
– exchange differences 1 (1)  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 37 3  
Total gains/(losses) recognised in profit or loss (5) (1)  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 1 (1)  
– fair value gains/(losses) 0 0  
– fair value (losses)/gains 0 0  
– other exchange differences 1 (1)  
Purchases 0 6  
New issuances 0 0  
Sales 0 (2)  
Settlements 0 0  
Transfers out (33) 0  
Transfers in 0 32  
Financial liabilities 0 37 3
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 1  
Derivatives | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 279,819    
Financial liabilities 216,821 279,819  
Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
– available-for-sale investments: fair value gains/(losses) 0 0  
– cash flow hedges: fair value gains/(losses) (35) 12  
– exchange differences 155 (252)  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Financial liabilities 2,300 1,210  
Total gains/(losses) recognised in profit or loss 400 1,428  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 120 (240)  
– fair value gains/(losses) 0 0  
– fair value (losses)/gains (35) 12  
– other exchange differences 155 (252)  
Purchases 23 0  
New issuances 0 0  
Sales (12) 0  
Settlements (123) (239)  
Transfers out (1,030) (229)  
Transfers in 266 370  
Financial liabilities 1,944 2,300 1,210
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held (397) (335)  
Available for sale      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 389,874    
Financial assets 336,157 389,874  
Available for sale | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 389,874    
Financial assets 336,067 389,874  
Available for sale | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 3,476 4,727  
Total gains/(losses) recognised in profit or loss 351 178  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 71 (162)  
– available-for-sale investments: fair value gains/(losses) (30) 123  
– cash flow hedges: fair value gains/(losses) 0 0  
– exchange differences 101 (285)  
Purchases 200 350  
New issuances 0 0  
Sales (939) (1,212)  
Settlements (69) (177)  
Transfers out (565) (947)  
Transfers in 907 719  
Financial assets 3,432 3,476 4,727
Unrealised gains/(losses) recognised in profit or loss relating to assets held 16 87  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
– fair value gains/(losses) (30) 123  
– fair value (losses)/gains 0 0  
– other exchange differences 101 (285)  
Trading assets      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 235,125    
Financial assets 287,995 235,125  
Trading assets | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 235,125    
Financial assets 287,995 235,125  
Trading assets | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 6,489 6,856  
Total gains/(losses) recognised in profit or loss (188) 31  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 106 (610)  
– available-for-sale investments: fair value gains/(losses) 0 0  
– cash flow hedges: fair value gains/(losses) (1) 0  
– exchange differences 107 (610)  
Purchases 1,503 823  
New issuances 0 0  
Sales (3,221) (1,760)  
Settlements (331) (311)  
Transfers out (149) (199)  
Transfers in 843 1,659  
Financial assets 5,052 6,489 6,856
Unrealised gains/(losses) recognised in profit or loss relating to assets held (110) (170)  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
– fair value gains/(losses) 0 0  
– fair value (losses)/gains (1) 0  
– other exchange differences 107 (610)  
Financial assets designated at fair value      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 24,756    
Financial assets 29,464 24,756  
Financial assets designated at fair value | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 24,756    
Financial assets 29,464 24,756  
Financial assets designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 730 474  
Total gains/(losses) recognised in profit or loss (107) 25  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 7 (8)  
– available-for-sale investments: fair value gains/(losses) 0 0  
– cash flow hedges: fair value gains/(losses) 3 0  
– exchange differences 4 (8)  
Purchases 1,127 359  
New issuances 0 0  
Sales (130) (7)  
Settlements (166) (113)  
Transfers out (3) (2)  
Transfers in 2 2  
Financial assets 1,460 730 474
Unrealised gains/(losses) recognised in profit or loss relating to assets held (146) 21  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
– fair value gains/(losses) 0 0  
– fair value (losses)/gains 3 0  
– other exchange differences 4 (8)  
Derivatives      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 290,872    
Financial assets 219,818 290,872  
Derivatives | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 290,872    
Financial assets 219,818 290,872  
Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Financial assets 2,752 2,262  
Total gains/(losses) recognised in profit or loss 152 1,107  
Total gains/(losses) recognised in other comprehensive income (‘OCI’) 188 (335)  
– available-for-sale investments: fair value gains/(losses) 0 0  
– cash flow hedges: fair value gains/(losses) (23) 0  
– exchange differences 211 (335)  
Purchases 2 0  
New issuances 1 0  
Sales (8) 0  
Settlements (60) (107)  
Transfers out (885) (187)  
Transfers in 302 12  
Financial assets 2,444 2,752 $ 2,262
Unrealised gains/(losses) recognised in profit or loss relating to assets held 218 364  
Reconciliation of changes in fair value measurement, liabilities [abstract]      
– fair value gains/(losses) 0 0  
– fair value (losses)/gains (23) 0  
– other exchange differences 211 (335)  
Trading income/(expense) excluding net interest income | Trading liabilities | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 154 337  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held (117) (143)  
Trading income/(expense) excluding net interest income | Financial liabilities designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 0  
Trading income/(expense) excluding net interest income | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 400 1,428  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held (397) (335)  
Trading income/(expense) excluding net interest income | Available for sale | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Trading income/(expense) excluding net interest income | Trading assets | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss (188) 31  
Unrealised gains/(losses) recognised in profit or loss relating to assets held (110) (170)  
Trading income/(expense) excluding net interest income | Financial assets designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Trading income/(expense) excluding net interest income | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 152 1,107  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 218 364  
Net income/(expense) from other financial instruments designated at fair value | Trading liabilities | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 0  
Net income/(expense) from other financial instruments designated at fair value | Financial liabilities designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss (5) (1)  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 1  
Net income/(expense) from other financial instruments designated at fair value | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 0  
Net income/(expense) from other financial instruments designated at fair value | Available for sale | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Net income/(expense) from other financial instruments designated at fair value | Trading assets | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Net income/(expense) from other financial instruments designated at fair value | Financial assets designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss (107) 25  
Unrealised gains/(losses) recognised in profit or loss relating to assets held (146) 21  
Net income/(expense) from other financial instruments designated at fair value | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Gains less losses from financial investments | Trading liabilities | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Gains less losses from financial investments | Financial liabilities designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Gains less losses from financial investments | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Gains less losses from financial investments | Available for sale | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 313 91  
Gains less losses from financial investments | Trading assets | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Gains less losses from financial investments | Financial assets designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Gains less losses from financial investments | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Loan impairment charges and other credit risk provisions (‘LICs’) | Trading liabilities | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 0  
Loan impairment charges and other credit risk provisions (‘LICs’) | Financial liabilities designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 0  
Loan impairment charges and other credit risk provisions (‘LICs’) | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, liabilities [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to liabilities held 0 0  
Loan impairment charges and other credit risk provisions (‘LICs’) | Available for sale | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 38 87  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 16 87  
Loan impairment charges and other credit risk provisions (‘LICs’) | Trading assets | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Loan impairment charges and other credit risk provisions (‘LICs’) | Financial assets designated at fair value | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held 0 0  
Loan impairment charges and other credit risk provisions (‘LICs’) | Derivatives | Level 3 | Recurring fair value measurement      
Reconciliation of changes in fair value measurement, assets [abstract]      
Total gains/(losses) recognised in profit or loss 0 0  
Unrealised gains/(losses) recognised in profit or loss relating to assets held $ 0 $ 0