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Report Of The Directors Financial Review Capital Report (Tables)
 12 Months Ended
Dec. 31, 2018
Report Of The Directors Financial Review Capital Report [Abstract]  
Disclosure of capital requirements under banking regulations
Own funds disclosure
 
 
(Audited)
 
 
 
 
At
 
 
31 Dec

31 Dec1

 
 
2018

2017

Ref*
 
$m

$m

 
Common equity tier 1 (‘CET1’) capital: instruments and reserves
 
 
1
Capital instruments and the related share premium accounts
22,384

18,932

 
– ordinary shares
22,384

18,932

2
Retained earnings
121,180

124,679

3
Accumulated other comprehensive income (and other reserves)
3,368

9,433

5
Minority interests (amount allowed in consolidated CET1)
4,854

4,905

5a
Independently reviewed interim net profits net of any foreseeable charge or dividend
3,697

608

6
Common equity tier 1 capital before regulatory adjustments
155,483

158,557

 
Common equity tier 1 capital: regulatory adjustments
 
 
7
Additional value adjustments
(1,180
)
(1,146
)
8
Intangible assets (net of related deferred tax liability)
(17,323
)
(16,872
)
10
Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability)
(1,042
)
(1,181
)
11
Fair value reserves related to gains or losses on cash flow hedges
135

208

12
Negative amounts resulting from the calculation of expected loss amounts
(1,750
)
(2,820
)
14
Gains or losses on liabilities at fair value resulting from changes in own credit standing
298

3,731

15
Defined-benefit pension fund assets
(6,070
)
(6,740
)
16
Direct and indirect holdings of own CET1 instruments
(40
)
(40
)
19
Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10% threshold and net of eligible short positions)
(7,489
)
(7,553
)
28
Total regulatory adjustments to common equity tier 1
(34,461
)
(32,413
)
29
Common equity tier 1 capital
121,022

126,144

 
Additional tier 1 (‘AT1’) capital: instruments
 
 
30
Capital instruments and the related share premium accounts
22,367

16,399

31
– classified as equity under IFRSs
22,367

16,399

33
Amount of qualifying items and the related share premium accounts subject to phase out from AT1
2,297

6,622

34
Qualifying tier 1 capital included in consolidated AT1 capital (including minority interests not included in CET1) issued by subsidiaries and held by third parties
1,516

1,901

35
– of which: instruments issued by subsidiaries subject to phase out
1,298

1,374

36
Additional tier 1 capital before regulatory adjustments
26,180

24,922

 
Additional tier 1 capital: regulatory adjustments
 
 
37
Direct and indirect holdings of own AT1 instruments
(60
)
(60
)
41b
Residual amounts deducted from AT1 capital with regard to deduction from tier 2 (‘T2’) capital during the transitional period
N/A

(52
)
 
– Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities
N/A

(52
)
43
Total regulatory adjustments to additional tier 1 capital
(60
)
(112
)
44
Additional tier 1 capital
26,120

24,810

45
Tier 1 capital
147,142

150,954

 
Tier 2 capital: instruments and provisions
 
 
46
Capital instruments and the related share premium accounts
25,056

16,880

47
Amount of qualifying items and the related share premium accounts subject to phase out from T2
N/A

4,746

48
Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in CET1 or AT1) issued by subsidiaries and held by third parties
1,673

10,306

49
– of which: instruments issued by subsidiaries subject to phase out
1,585

10,236

51
Tier 2 capital before regulatory adjustments
26,729

31,932

 
Tier 2 capital: regulatory adjustments
 
 
52
Direct and indirect holdings of own T2 instruments
(40
)
(40
)
55
Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions)
(593
)
(463
)
57
Total regulatory adjustments to tier 2 capital
(633
)
(503
)
58
Tier 2 capital
26,096

31,429

59
Total capital
173,238

182,383

*
The references identify the lines prescribed in the European Banking Authority (‘EBA’) template, which are applicable and where there is a value.
For footnotes, see page 196