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Report Of The Directors Financial Review Capital Report (Tables)
 12 Months Ended
Dec. 31, 2017
Report Of The Directors Financial Review Capital Report [Abstract]  
Disclosure of capital requirements under banking regulations
Transitional own funds disclosure
 
 
 
(Audited)
 
 
 
 
 
 
At
 
 
 
31 Dec

31 Dec

 
 
 
2017

2016

Ref*
 
Footnotes
$m

$m

 
Common equity tier 1 (‘CET1’) capital: instruments and reserves
 
 
 
1
Capital instruments and the related share premium accounts
 
18,932

21,310

 
– ordinary shares
 
18,932

21,310

2
Retained earnings
1
124,679

129,552

3
Accumulated other comprehensive income (and other reserves)
 
9,433

560

5
Minority interests (amount allowed in consolidated CET1)
 
4,905

3,878

5a
Independently reviewed interim net profits net of any foreseeable charge or dividend
1
608

(6,009
)
6
Common equity tier 1 capital before regulatory adjustments
 
158,557

149,291

 
Common equity tier 1 capital: regulatory adjustments
 
 
 
7
Additional value adjustments
 
(1,146
)
(1,358
)
8
Intangible assets (net of related deferred tax liability)
 
(16,872
)
(15,037
)
10
Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability)
 
(1,181
)
(1,696
)
11
Fair value reserves related to gains or losses on cash flow hedges
 
208

(52
)
12
Negative amounts resulting from the calculation of expected loss amounts
 
(2,820
)
(4,025
)
14
Gains or losses on liabilities at fair value resulting from changes in own credit standing
 
3,731

1,052

15
Defined-benefit pension fund assets
 
(6,740
)
(3,680
)
16
Direct and indirect holdings of own CET1 instruments
 
(40
)
(1,573
)
19
Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10% threshold and net of eligible short positions)
 
(7,553
)
(6,370
)
28
Total regulatory adjustments to common equity tier 1
 
(32,413
)
(32,739
)
29
Common equity tier 1 capital
 
126,144

116,552

 
Additional tier 1 (‘AT1’) capital: instruments
 
 
 
30
Capital instruments and the related share premium accounts
 
16,399

11,259

31
– classified as equity under IFRSs
 
16,399

11,259

33
Amount of qualifying items and the related share premium accounts subject to phase out from AT1
 
6,622

7,946

34
Qualifying tier 1 capital included in consolidated AT1 capital (including minority interests not included in CET1) issued by subsidiaries and held by third parties
 
1,901

2,419

35
– of which: instruments issued by subsidiaries subject to phase out
 
1,374

1,522

36
Additional tier 1 capital before regulatory adjustments
 
24,922

21,624

 
Additional tier 1 capital: regulatory adjustments
 
 
 
37
Direct and indirect holdings of own AT1 instruments
 
(60
)
(60
)
41b
Residual amounts deducted from AT1 capital with regard to deduction from tier 2 (‘T2’) capital during the transitional period
 
(52
)
(94
)
 
– direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities
 
(52
)
(94
)
43
Total regulatory adjustments to additional tier 1 capital
 
(112
)
(154
)
44
Additional tier 1 capital
 
24,810

21,470

45
Tier 1 capital (T1 = CET1 + AT1)
 
150,954

138,022

 
Tier 2 capital: instruments and provisions
 
 
 
46
Capital instruments and the related share premium accounts
 
16,880

16,732

47
Amount of qualifying items and the related share premium accounts subject to phase out from T2
 
4,746

5,695

48
Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in CET1 or AT1) issued by subsidiaries and held by third parties
 
10,306

12,323

49
– of which: instruments issued by subsidiaries subject to phase out
 
10,236

12,283

51
Tier 2 capital before regulatory adjustments
 
31,932

34,750

 
Tier 2 capital: regulatory adjustments
 
 
 
52
Direct and indirect holdings of own T2 instruments
 
(40
)
(40
)
55
Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions)
 
(463
)
(374
)
57
Total regulatory adjustments to tier 2 capital
 
(503
)
(414
)
58
Tier 2 capital
 
31,429

34,336

59
Total capital (TC = T1 + T2)
 
182,383

172,358

*
The references identify the lines prescribed in the EBA template, which are applicable and where there is a value.
1
In the comparative period, dividend paid has been reallocated from row 2 to row 5a.