XML 245 R15.htm IDEA: XBRL DOCUMENT v3.10.0.1
Operating profit
 12 Months Ended
Dec. 31, 2018
Analysis of income and expense [abstract]  
Operating profit
5
Operating profit
Operating profit is stated after the following items:
 
 
2018

2017

2016

 
Footnotes
$m

$m

$m

Income
 
 
 


Interest recognised on impaired financial assets
 
263

261

574

Interest recognised on financial assets measured at amortised cost
1
42,130

N/A

N/A

Interest recognised on financial assets measured at fair value through other comprehensive income
1
7,020

N/A

N/A

Expense
 






Interest on financial instruments, excluding interest on financial liabilities held for trading or designated or otherwise mandatorily measured at fair value

 
(16,972
)
(10,912
)
(11,858
)
Payments under lease and sublease agreements
 
(879
)
(936
)
(969
)
– minimum lease payments
 
(862
)
(911
)
(945
)
– contingent rents and sublease payments
 
(17
)
(25
)
(24
)
UK bank levy
 
(964
)
(916
)
(922
)
Restructuring provisions
 
(73
)
(204
)
(415
)
Gains/(losses)
 






Impairment of available-for-sale equity securities
 
N/A

(98
)
(36
)
Gains/(losses) recognised on assets held for sale
 
27

195

(206
)
Loss on net monetary position
 
(136
)
—

—

Gain/(loss) on disposal of operations in Brazil
 
(15
)
19

(1,743
)
Change in expected credit loss charges and other credit impairment charges
 
(1,767
)
N/A

N/A

– loans and advances to banks and customers
 
(1,896
)
N/A

N/A

– loans commitments and guarantees
 
3

N/A

N/A

– other financial assets
 
21

N/A

N/A

– debt instruments measured at fair value though other comprehensive income
 
105

N/A

N/A

Loan impairment charges and other credit risk provisions
 
N/A

(1,769
)
(3,400
)
– net impairment charge on loans and advances
 
N/A

(1,992
)
(3,350
)
– release of impairment on available-for-sale debt securities
 
N/A

190

63

– other credit risk provisions
 
N/A

33

(113
)


External net operating income is attributed to countries and territories on the basis of the location of the branch responsible for reporting the results or advancing the funds:
 
 
2018

2017

2016

 
Footnotes
$m

$m

$m

External net operating income by country/territory
2
53,780

51,445

47,966

– UK
 
10,340

11,057

9,495

– Hong Kong
 
17,162

14,992

12,864

– US
 
4,379

4,573

5,094

– France
 
1,898

2,203

2,571

– other countries
 
20,001

18,620

17,942

1
Interest revenue calculated using the effective interest method comprises interest recognised on financial assets measured at either amortised cost or fair value through other comprehensive income.
2
Net operating income before change in expected credit losses and other credit impairment charges/Loan impairment charges and other credit risk provisions, also referred to as revenue.