XML 488 R258.htm IDEA: XBRL DOCUMENT v3.10.0.1
Report Of The Directors Financial Review Risk Report - Reconciliation of changes in gross carrying/nominal amount and allowances for loans and advances to banks and customers including loan commitments and financial guarantees (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2018
Jan. 01, 2018
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance $ 2,433,785  
Financial assets, ending balance 2,471,203  
Financial assets 2,433,785  
Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 62,666  
Financial assets 62,666  
Reverse repurchase agreements - non-trading    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 201,553  
Financial assets, ending balance    
Financial assets 201,553  
Debt securities    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 52,919  
Financial assets, ending balance 62,666  
Financial assets 52,919  
Debt securities | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 61,987  
Financial assets 61,987  
IFRS 9 | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 341,782  
Financial assets 341,782 $ 322,511
IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 582,862  
Financial assets 582,862 557,750
IFRS 9 | Reverse repurchase agreements - non-trading | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 242,804  
Financial assets 242,804  
IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 341,782  
Financial assets 341,782  
12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 581,091  
Financial assets 581,091 556,157
12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 341,022  
Financial assets 341,022 319,794
Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 1,667  
Financial assets 1,667 1,513
Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 749  
Financial assets 749 2,147
Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 104  
Financial assets 104 73
Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 7  
Financial assets 7 570
Lifetime expected credit losses | POCI | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 0  
Financial assets 0 7
Lifetime expected credit losses | POCI | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 4  
Financial assets 4 0
Gross carrying amount | Reverse repurchase agreements - non-trading    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 201,553  
Financial assets, ending balance    
Financial assets 201,553  
Gross carrying amount | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 343,110  
Financial assets 343,110 322,163
Gross carrying amount | IFRS 9    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 1,645,418  
Financial assets 1,645,418 1,599,526
Gross carrying amount | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 2,260,944  
Financial assets 2,260,944  
Gross carrying amount | IFRS 9 | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 341,866  
Financial assets 341,866 322,695
Gross carrying amount | IFRS 9 | Financial instruments including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 2,260,944  
Financial assets 2,260,944  
Gross carrying amount | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 1,565,014  
Net new and further lending/repayments 107,217  
Assets written off (2,569)  
Foreign exchange (56,508)  
Others (508)  
Financial assets, ending balance 1,612,646  
Financial assets 1,565,014  
Gross carrying amount | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 582,917  
Financial assets 582,917 557,864
Gross carrying amount | IFRS 9 | Reverse repurchase agreements - non-trading    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 65,381  
Financial assets 65,381  
Gross carrying amount | IFRS 9 | Reverse repurchase agreements - non-trading | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 242,804  
Financial assets 242,804 201,553
Gross carrying amount | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 341,866  
Financial assets 341,866  
Gross carrying amount | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 2,158,313  
Financial assets 2,158,313  
Gross carrying amount | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 1,446,857  
Transfers of financial instruments: (8,747)  
– transfers from stage 1 to stage 2 (84,181)  
– transfers from stage 2 to stage 1 77,325  
– transfers to stage 3 (2,250)  
– transfers from stage 3 359  
Net new and further lending/repayments 126,868  
Foreign exchange (52,983)  
Others (156)  
Financial assets, ending balance 1,511,839  
Financial assets 1,446,857  
Gross carrying amount | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 581,118  
Financial assets 581,118 556,185
Gross carrying amount | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 341,055  
Financial assets 341,055 319,822
Gross carrying amount | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 87,939  
Financial assets 87,939  
Gross carrying amount | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 102,032  
Transfers of financial instruments: 3,582  
– transfers from stage 1 to stage 2 84,181  
– transfers from stage 2 to stage 1 (77,325)  
– transfers to stage 3 (4,439)  
– transfers from stage 3 1,165  
Net new and further lending/repayments (16,162)  
Foreign exchange (2,863)  
Others (348)  
Financial assets, ending balance 86,241  
Financial assets 102,032  
Gross carrying amount | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 1,673  
Financial assets 1,673 1,517
Gross carrying amount | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 799  
Financial assets 799 2,289
Gross carrying amount | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 14,358  
Financial assets 14,358  
Gross carrying amount | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 15,083  
Transfers of financial instruments: 5,165  
– transfers to stage 3 6,689  
– transfers from stage 3 (1,524)  
Net new and further lending/repayments (2,902)  
Assets written off (2,568)  
Foreign exchange (636)  
Others 90  
Financial assets, ending balance 14,232  
Financial assets 15,083  
Gross carrying amount | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 126  
Financial assets 126 155
Gross carrying amount | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 8  
Financial assets 8 584
Gross carrying amount | Lifetime expected credit losses | POCI | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 334  
Financial assets 334  
Gross carrying amount | Lifetime expected credit losses | POCI | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 1,042  
Net new and further lending/repayments (587)  
Assets written off (1)  
Foreign exchange (26)  
Others (94)  
Financial assets, ending balance 334  
Financial assets 1,042  
Gross carrying amount | Lifetime expected credit losses | POCI | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 0  
Financial assets 0 7
Gross carrying amount | Lifetime expected credit losses | POCI | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 4  
Financial assets 4 0
Allowance for ECL | Financial instruments including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (9,195)  
Total change in ECL for the period (1,767)  
Financial assets (9,195)  
Allowance for ECL | Reverse repurchase agreements - non-trading    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance 0  
Financial assets, ending balance    
Financial assets 0  
Allowance for ECL | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (84)  
Total change in ECL for the period 105  
Financial assets (84) (184)
Allowance for ECL | IFRS 9    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (8,693)  
Financial assets (8,693) (9,480)
Allowance for ECL | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (9,111)  
Financial assets (9,111)  
Allowance for ECL | IFRS 9 | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (84)  
Financial assets (84) (184)
Allowance for ECL | IFRS 9 | Financial instruments including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (9,111)  
Total change in ECL for the period (1,872)  
Financial assets (9,111)  
Allowance for ECL | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance (9,839)  
Net remeasurement of ECL arising from transfer of stage (88)  
Net new and further lending/repayments 827  
Changes to risk parameters – credit quality (2,953)  
Assets written off 2,553  
Foreign exchange 413  
Others 31  
Financial assets, ending balance (9,056)  
ECL release/(charge) for the period (2,214)  
Recoveries 408  
Others (87)  
Total change in ECL for the period (1,893)  
Financial assets (9,839)  
Allowance for ECL | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (55)  
Total change in ECL for the period 21  
Financial assets (55) (114)
Allowance for ECL | IFRS 9 | Reverse repurchase agreements - non-trading | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 0  
Financial assets 0 0
Allowance for ECL | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (84)  
Financial assets (84)  
Allowance for ECL | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (1,476)  
Financial assets (1,476)  
Allowance for ECL | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance (1,469)  
Transfers of financial instruments: (685)  
– transfers from stage 1 to stage 2 319  
– transfers from stage 2 to stage 1 (999)  
– transfers to stage 3 35  
– transfers from stage 3 (40)  
Net remeasurement of ECL arising from transfer of stage 620  
Net new and further lending/repayments (512)  
Changes to risk parameters – credit quality 423  
Foreign exchange 76  
Others 98  
Financial assets, ending balance (1,449)  
ECL release/(charge) for the period 531  
Financial assets (1,469)  
Allowance for ECL | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (27)  
Financial assets (27) (28)
Allowance for ECL | 12-month expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (33)  
Financial assets (33) (28)
Allowance for ECL | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (2,284)  
Financial assets (2,284)  
Allowance for ECL | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance (2,406)  
Transfers of financial instruments: 1,185  
– transfers from stage 1 to stage 2 (319)  
– transfers from stage 2 to stage 1 999  
– transfers to stage 3 607  
– transfers from stage 3 (102)  
Net remeasurement of ECL arising from transfer of stage (605)  
Net new and further lending/repayments 564  
Changes to risk parameters – credit quality (1,087)  
Foreign exchange 99  
Others (28)  
Financial assets, ending balance (2,278)  
ECL release/(charge) for the period (1,128)  
Financial assets (2,406)  
Allowance for ECL | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (6)  
Financial assets (6) (4)
Allowance for ECL | Lifetime expected credit losses | Financial instruments not credit-impaired | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (50)  
Financial assets (50) (142)
Allowance for ECL | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (5,157)  
Financial assets (5,157)  
Allowance for ECL | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance (5,722)  
Transfers of financial instruments: (500)  
– transfers to stage 3 (642)  
– transfers from stage 3 142  
Net remeasurement of ECL arising from transfer of stage (103)  
Net new and further lending/repayments 733  
Changes to risk parameters – credit quality (2,238)  
Assets written off 2,552  
Foreign exchange 232  
Others (89)  
Financial assets, ending balance (5,135)  
ECL release/(charge) for the period (1,608)  
Financial assets (5,722)  
Allowance for ECL | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (22)  
Financial assets (22) (82)
Allowance for ECL | Lifetime expected credit losses | Financial instruments credit-impaired after purchase or origination | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (1)  
Financial assets (1) (14)
Allowance for ECL | Lifetime expected credit losses | POCI | IFRS 9 | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance (194)  
Financial assets (194)  
Allowance for ECL | Lifetime expected credit losses | POCI | IFRS 9 | Loans and advances to banks and customers, including loan commitments and financial guarantees    
Increase (decrease) in financial assets [abstract]    
Financial assets, beginning balance (242)  
Net new and further lending/repayments 42  
Changes to risk parameters – credit quality (51)  
Assets written off 1  
Foreign exchange 6  
Others 50  
Financial assets, ending balance (194)  
ECL release/(charge) for the period (9)  
Financial assets (242)  
Allowance for ECL | Lifetime expected credit losses | POCI | IFRS 9 | Other financial assets | Financial assets at amortised cost, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 0  
Financial assets 0 0
Allowance for ECL | Lifetime expected credit losses | POCI | IFRS 9 | Debt securities | Financial assets measured at fair value through other comprehensive income, category    
Increase (decrease) in financial assets [abstract]    
Financial assets, ending balance 0  
Financial assets $ 0 $ 0