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Operating profit (Tables)
 12 Months Ended
Dec. 31, 2018
Analysis of income and expense [abstract]  
Components of 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 by country
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.