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Effect of reclassification upon adoption of IFRS 9 - Footnotes (Details) - USD ($)
$ in Millions
6 Months Ended
Jun. 30, 2018
Dec. 31, 2017
Jun. 30, 2017
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Increase (decrease) to net assets including ECL upon initial adoption of IFRS 9   $ (2,232)  
IFRS 9 re-measurement including expected credit losses4   3,341  
IFRS 9 remeasurement including expected credit losses   1,694  
Carrying amount post reclassification   2,521,771  
Trading income (expense) [1],[2] $ 4,883 4,194 $ 4,232
Tax expense $ 2,296 3,093 2,195
IFRS 9 remeasurement   1,647  
IFRS 9 remeasurement attributable to expected credit losses   184  
Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
IFRS 9 reclassifications and other changes in classifications   0  
Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
IFRS 9 reclassifications and other changes in classifications   0  
Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
IFRS 9 reclassifications and other changes in classifications   0  
Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
IFRS 9 reclassifications and other changes in classifications   0  
Other reserves      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 remeasurement   61  
Financial liabilities designated at fair value      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Increase (decrease) in financial liabilities voluntarily reclassified upon initial application of IFRS 9   (7,110)  
IFRS 9 remeasurement including expected credit losses   (9)  
Financial liabilities designated at fair value | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Financial liabilities designated at fair value | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   (9,699)  
Financial liabilities designated at fair value | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Financial liabilities designated at fair value | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   59,267  
Trading liabilities      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 remeasurement including expected credit losses   0  
Trading liabilities | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Trading liabilities | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Trading liabilities | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Trading liabilities | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   (103,497)  
Trading liabilities      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Liabilities Reclassified Voluntarily, Initial Application Of IFRS 9   (44,230)  
Deposits by banks      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Liabilities Reclassified Voluntarily, Initial Application Of IFRS 9   (5,430)  
Customer accounts      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Liabilities Reclassified Voluntarily, Initial Application Of IFRS 9   (4,235)  
IFRS 9 remeasurement including expected credit losses   0  
Customer accounts | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Customer accounts | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Customer accounts | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Customer accounts | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   (4,235)  
Provisions      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 remeasurement including expected credit losses   (284)  
Provisions | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Provisions | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Provisions | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Provisions | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Liabilities Under Insurance Contracts      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   (69)  
Subordinated liabilities      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 remeasurement including expected credit losses   1,445  
Increase (decrease) in financial liabilities designated at amortised cost upon initial application of IFRS 9   370  
Subordinated liabilities | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Subordinated liabilities | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   7,480  
Subordinated liabilities | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Subordinated liabilities | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Debt securities in issue      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 remeasurement including expected credit losses   105  
Debt securities in issue | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Debt securities in issue | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   2,095  
Debt securities in issue | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Debt securities in issue | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Accruals, deferred income and other liabilities      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 remeasurement including expected credit losses   0  
Accruals, deferred income and other liabilities | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Accruals, deferred income and other liabilities | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   124  
Accruals, deferred income and other liabilities | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   0  
Accruals, deferred income and other liabilities | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classifications   53,895  
Trading Assets      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Assets Reclassified Voluntarily, Initial Application Of IFRS 9   (37,900)  
Loans and advances to banks      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Assets Reclassified Voluntarily, Initial Application Of IFRS 9   (5,939)  
Increase (decrease) in financial assets designated at fair value through profit or loss reclassified upon initial application of IFRS 9   (712)  
Loans and advances to customers      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Assets Reclassified Voluntarily, Initial Application Of IFRS 9   (3,976)  
Increase (decrease) in financial assets designated at fair value through profit or loss reclassified upon initial application of IFRS 9   (3,903)  
Loans And Advances To Customers And Banks      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Financial Assets Reclassified Voluntarily, Initial Application Of IFRS 9   (4,642)  
Loans and advances to customers      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 re-measurement including expected credit losses4   1,890  
Carrying amount post reclassification   951,627  
Loans and advances to customers | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   3,903  
Loans and advances to customers | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   (24)  
Loans and advances to customers | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Loans and advances to customers | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   7,458  
Debt Securities, Treasury And Other Eligible Bills | Available for sale      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 re-measurement including expected credit losses4   3  
Increase (decrease) in financial asset measured at amortised cost excluding ECL upon initial application of IFRS 9   (441)  
Carrying amount post reclassification   322,166  
Debt Securities, Treasury And Other Eligible Bills | Available for sale | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   3,131  
Debt Securities, Treasury And Other Eligible Bills | Available for sale | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   7,026  
Debt Securities, Treasury And Other Eligible Bills | Available for sale | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   (83)  
Debt Securities, Treasury And Other Eligible Bills | Available for sale | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Equity investments | Available for sale      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 re-measurement including expected credit losses4   0  
Carrying amount post reclassification   1,813  
Equity investments | Available for sale | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   2,104  
Equity investments | Available for sale | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Equity investments | Available for sale | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Equity investments | Available for sale | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Prepayments, accrued income and other assets      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 re-measurement including expected credit losses4   15  
Carrying amount post reclassification   114,792  
Prepayments, accrued income and other assets | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   214  
Prepayments, accrued income and other assets | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   (37,900)  
Prepayments, accrued income and other assets | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Prepayments, accrued income and other assets | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   (9,915)  
Interests in associates and joint ventures      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 re-measurement including expected credit losses4   942  
Carrying amount post reclassification   22,744  
Interests in associates and joint ventures | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Interests in associates and joint ventures | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Interests in associates and joint ventures | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Interests in associates and joint ventures | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Goodwill and intangible assets      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 re-measurement including expected credit losses4   79  
IFRS 9 reclassifications and other changes in classification   79  
Carrying amount post reclassification   23,453  
Goodwill and intangible assets | Fair value through profit and loss      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Goodwill and intangible assets | Amortised cost      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Goodwill and intangible assets | Fair value through other comprehensive income      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Goodwill and intangible assets | Other changes in classification      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
IFRS 9 reclassifications and other changes in classification   0  
Pro Forma | Change In Accounting Policy And Presentation      
Disclosure Of Effects Of Initial Application Of IFRS 9 [Line Items]      
Trading income (expense)   199 346
Tax expense   $ 64 $ 104
[1] 10The classification and measurement requirements under IFRS 9, which was adopted from 1 January 2018, are based on an entity’s assessment of both the business model for managing the assets and the contractual cash flow characteristics of the assets. The standard contains a classification for items measured mandatorily at fair value through profit or loss as a residual category. Given its residual nature, the presentation of the income statement has been updated to separately present items in this category which are of a dissimilar nature or function, in line with IAS 1 ‘Presentation of financial statements’ requirements. Comparative data has been re-presented. There is no net impact on total operating income.
[2] 11Prior to 2018 foreign exchange exposure on some financial instruments designated at fair value was presented in the same line in the income statement as the underlying fair value movement on these instruments. In 2018 we have grouped the presentation of the entire effect of foreign exchange exposure in profit or loss and presented it within ‘net income from financial instruments held for trading or managed on a fair value basis’. Comparative data have been re-presented. There is no net impact on total operating income and the impact on ‘changes in fair value of long-term debt and related derivatives’ is $(276)m in 1H17 and $(241)m in 2H17.