XML 484 R254.htm IDEA: XBRL DOCUMENT v3.10.0.1
Report Of The Directors Financial Review Risk Report - Summary of financial instruments to which the impairment requirements in IFRS 9 are applied (Details) - USD ($)
$ in Millions
Dec. 31, 2018
Jan. 01, 2018
Dec. 31, 2017
Disclosure of financial assets [line items]      
Financial assets $ 2,471,203   $ 2,433,785
Off-balance sheet commitments 259,643    
Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 62,666    
Loan and other credit-related commitments      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 188,258    
Loans and advances to customers      
Disclosure of financial assets [line items]      
Financial assets 981,696   962,964
Loans and advances to customers | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     962,964
Loans and advances to customers | – personal      
Disclosure of financial assets [line items]      
Financial assets 391,390   374,762
Financial assets and off-balance sheet loan commitments     291,094
Loans and advances to customers | – personal | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     374,762
Loans and advances to customers | – corporate and commercial      
Disclosure of financial assets [line items]      
Financial assets 529,025   516,754
Loans and advances to customers | – corporate and commercial | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     516,754
Loans and advances to customers | – non-bank financial institutions | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     71,448
Loans and advances to banks      
Disclosure of financial assets [line items]      
Financial assets 72,167   90,393
Loans and advances to banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     90,393
Cash and balances at central banks      
Disclosure of financial assets [line items]      
Financial assets     180,624
Items in the course of collection from other banks      
Disclosure of financial assets [line items]      
Financial assets     6,628
Hong Kong Government certificates of indebtedness      
Disclosure of financial assets [line items]      
Financial assets     34,186
Reverse repurchase agreements - non-trading      
Disclosure of financial assets [line items]      
Financial assets     201,553
Financial investments      
Disclosure of financial assets [line items]      
Financial assets     385,159
Debt securities      
Disclosure of financial assets [line items]      
Financial assets 62,666   52,919
Debt securities | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 61,987    
Gross carrying amount      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 259,742    
Gross carrying amount | Loan and other credit-related commitments      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 188,258    
Gross carrying amount | Loans and advances to customers | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     970,448
Gross carrying amount | Loans and advances to customers | – personal | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     376,481
Gross carrying amount | Loans and advances to customers | – corporate and commercial | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     522,248
Gross carrying amount | Loans and advances to customers | – non-bank financial institutions | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     71,719
Gross carrying amount | Loans and advances to banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     90,393
Gross carrying amount | Cash and balances at central banks      
Disclosure of financial assets [line items]      
Financial assets     180,624
Gross carrying amount | Items in the course of collection from other banks      
Disclosure of financial assets [line items]      
Financial assets     6,628
Gross carrying amount | Hong Kong Government certificates of indebtedness      
Disclosure of financial assets [line items]      
Financial assets     34,186
Gross carrying amount | Reverse repurchase agreements - non-trading      
Disclosure of financial assets [line items]      
Financial assets     201,553
Gross carrying amount | Financial investments      
Disclosure of financial assets [line items]      
Financial assets     385,159
Gross carrying amount | Debt securities | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets 343,110 $ 322,163  
Allowance for ECL      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (99)    
Allowance for ECL | Loan and other credit-related commitments      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 0    
Allowance for ECL | Loans and advances to customers | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     (7,484)
Allowance for ECL | Loans and advances to customers | – personal | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     (1,719)
Allowance for ECL | Loans and advances to customers | – corporate and commercial | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     (5,494)
Allowance for ECL | Loans and advances to customers | – non-bank financial institutions | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     (271)
Allowance for ECL | Loans and advances to banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets     0
Allowance for ECL | Reverse repurchase agreements - non-trading      
Disclosure of financial assets [line items]      
Financial assets     $ 0
Allowance for ECL | Debt securities | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets (84) (184)  
IFRS 9      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 615,108    
Financial assets and off-balance sheet loan commitments 2,251,833 2,160,680  
IFRS 9 | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets 341,782 322,511  
IFRS 9 | Loan and other credit-related commitments      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 591,683 544,882  
IFRS 9 | Financial guarantees      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 23,425 25,752  
IFRS 9 | Loans and advances to customers | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 981,696 949,737  
IFRS 9 | Loans and advances to customers | – personal | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 391,390    
IFRS 9 | Loans and advances to customers | – corporate and commercial | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 529,025    
IFRS 9 | Loans and advances to customers | – non-bank financial institutions | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 61,281    
IFRS 9 | Loans and advances to banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 72,167 82,559  
IFRS 9 | Other financial assets | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 582,862 557,750  
IFRS 9 | Cash and balances at central banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 162,843    
IFRS 9 | Items in the course of collection from other banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 5,787    
IFRS 9 | Hong Kong Government certificates of indebtedness | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 35,859    
IFRS 9 | Reverse repurchase agreements - non-trading | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 242,804    
IFRS 9 | Financial investments | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 62,666    
IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets 341,782    
IFRS 9 | Gross carrying amount      
Disclosure of financial assets [line items]      
Financial assets 1,645,418 1,599,526  
Off-balance sheet commitments 615,526 571,107  
Financial assets and off-balance sheet loan commitments 2,260,944 2,170,633  
IFRS 9 | Gross carrying amount | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 2,260,944    
IFRS 9 | Gross carrying amount | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets 341,866 322,695  
IFRS 9 | Gross carrying amount | Loan and other credit-related commitments      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 592,008 545,258  
IFRS 9 | Gross carrying amount | Loan and other credit-related commitments | – personal      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 207,351 196,093  
IFRS 9 | Gross carrying amount | Loan and other credit-related commitments | – corporate and commercial      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 271,022 262,391  
IFRS 9 | Gross carrying amount | Loan and other credit-related commitments | – non-bank financial institutions      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 113,635 86,774  
IFRS 9 | Gross carrying amount | Financial guarantees      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 23,518 25,849  
IFRS 9 | Gross carrying amount | Financial guarantees | – personal      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 927 718  
IFRS 9 | Gross carrying amount | Financial guarantees | – corporate and commercial      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 17,355 19,965  
IFRS 9 | Gross carrying amount | Financial guarantees | – non-bank financial institutions      
Disclosure of financial assets [line items]      
Off-balance sheet commitments 5,236 5,166  
IFRS 9 | Gross carrying amount | Loans and advances to customers | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 990,321 959,080  
IFRS 9 | Gross carrying amount | Loans and advances to customers | – personal | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 394,337 375,069  
IFRS 9 | Gross carrying amount | Loans and advances to customers | – corporate and commercial | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 534,577 520,137  
IFRS 9 | Gross carrying amount | Loans and advances to customers | – non-bank financial institutions | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 61,407 63,874  
IFRS 9 | Gross carrying amount | Loans and advances to banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 72,180 82,582  
IFRS 9 | Gross carrying amount | Other financial assets | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 582,917 557,864  
IFRS 9 | Gross carrying amount | Cash and balances at central banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 162,845 180,624  
IFRS 9 | Gross carrying amount | Items in the course of collection from other banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 5,787 6,628  
IFRS 9 | Gross carrying amount | Hong Kong Government certificates of indebtedness | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 35,859 34,186  
IFRS 9 | Gross carrying amount | Reverse repurchase agreements - non-trading      
Disclosure of financial assets [line items]      
Financial assets 65,381    
IFRS 9 | Gross carrying amount | Reverse repurchase agreements - non-trading | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 242,804 201,553  
IFRS 9 | Gross carrying amount | Financial investments | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 62,684 59,539  
IFRS 9 | Gross carrying amount | Prepayments, accrued income and other assets | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 72,938 75,334  
IFRS 9 | Gross carrying amount | Debt securities | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets 341,866    
IFRS 9 | Allowance for ECL      
Disclosure of financial assets [line items]      
Financial assets (8,693) (9,480)  
Off-balance sheet commitments (418) (473)  
Financial assets and off-balance sheet loan commitments (9,111) (9,953)  
IFRS 9 | Allowance for ECL | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (9,111)    
IFRS 9 | Allowance for ECL | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets (84) (184)  
IFRS 9 | Allowance for ECL | Loan and other credit-related commitments      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (325) (376)  
IFRS 9 | Allowance for ECL | Loan and other credit-related commitments | – personal      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (13) (14)  
IFRS 9 | Allowance for ECL | Loan and other credit-related commitments | – corporate and commercial      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (305) (355)  
IFRS 9 | Allowance for ECL | Loan and other credit-related commitments | – non-bank financial institutions      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (7) (7)  
IFRS 9 | Allowance for ECL | Financial guarantees      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (93) (97)  
IFRS 9 | Allowance for ECL | Financial guarantees | – personal      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (1) (4)  
IFRS 9 | Allowance for ECL | Financial guarantees | – corporate and commercial      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (85) (89)  
IFRS 9 | Allowance for ECL | Financial guarantees | – non-bank financial institutions      
Disclosure of financial assets [line items]      
Off-balance sheet commitments (7) (4)  
IFRS 9 | Allowance for ECL | Loans and advances to customers | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (8,625) (9,343)  
IFRS 9 | Allowance for ECL | Loans and advances to customers | – personal | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (2,947) (3,047)  
IFRS 9 | Allowance for ECL | Loans and advances to customers | – corporate and commercial | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (5,552) (6,053)  
IFRS 9 | Allowance for ECL | Loans and advances to customers | – non-bank financial institutions | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (126) (243)  
IFRS 9 | Allowance for ECL | Loans and advances to banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (13) (23)  
IFRS 9 | Allowance for ECL | Other financial assets | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (55) (114)  
IFRS 9 | Allowance for ECL | Cash and balances at central banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (2) (3)  
IFRS 9 | Allowance for ECL | Items in the course of collection from other banks | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 0 0  
IFRS 9 | Allowance for ECL | Hong Kong Government certificates of indebtedness | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 0 0  
IFRS 9 | Allowance for ECL | Reverse repurchase agreements - non-trading | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets 0 0  
IFRS 9 | Allowance for ECL | Financial investments | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (18) (16)  
IFRS 9 | Allowance for ECL | Prepayments, accrued income and other assets | Financial assets at amortised cost, category      
Disclosure of financial assets [line items]      
Financial assets (35) $ (95)  
IFRS 9 | Allowance for ECL | Debt securities | Financial assets measured at fair value through other comprehensive income, category      
Disclosure of financial assets [line items]      
Financial assets $ (84)