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Report of the directors financial review risk report - Reconciliation of gross carrying/notional amount and allow. for loans and advances to banks and customers incl. loan commitments and financial guarantees (Details) - USD ($)
$ in Millions
6 Months Ended 12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Dec. 31, 2019
Dec. 31, 2020
Other financial assets measured at amortised cost        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance $ 88,639      
Financial assets, ending balance 84,574     $ 88,639
Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 391,762      
Financial assets, ending balance 343,379     391,762
Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 772,233      
Financial assets, ending balance 854,280     772,233
Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Other financial assets measured at amortised cost        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 76,882      
Financial assets, ending balance 76,489     76,882
12-month expected credit losses | Non-credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 768,136      
Financial assets, ending balance 848,848     768,136
12-month expected credit losses | Non-credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 390,105      
Financial assets, ending balance 341,205     390,105
Lifetime expected credit losses | Non-credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 3,931      
Financial assets, ending balance 5,162     3,931
Lifetime expected credit losses | Non-credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 1,384      
Financial assets, ending balance 1,931     1,384
Lifetime expected credit losses | Credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 135      
Financial assets, ending balance 237     135
Lifetime expected credit losses | Credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 234      
Financial assets, ending balance 202     234
Lifetime expected credit losses | POCI | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 31      
Financial assets, ending balance 33     31
Lifetime expected credit losses | POCI | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 39      
Financial assets, ending balance 41     39
Gross carrying/ nominal amount | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 1,906,543      
Financial assets, ending balance 2,013,784     1,906,543
Gross carrying/ nominal amount | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 391,903      
Financial assets, ending balance 343,490     391,903
Gross carrying/ nominal amount | Financial instruments including loan commitments and financial guarantees | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 2,584,710      
Financial assets, ending balance 2,702,431     2,584,710
Gross carrying/ nominal amount | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 1,750,586 $ 1,681,844   1,681,844
New financial assets originated or purchased 224,125     437,861
Assets derecognised (including final repayments) (160,349)     (354,209)
Changes to risk parameters – further lending/repayments (29,748)     (54,702)
Assets written off (1,365)     (2,976)
Credit-related modifications that resulted in derecognition (1)     (23)
Foreign exchange (3,314)     42,568
Other (207)     223
Financial assets, ending balance 1,779,727   $ 1,681,844 1,750,586
Gross carrying/ nominal amount | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 772,408      
Financial assets, ending balance 854,504     772,408
Gross carrying/ nominal amount | Non-trading reverse purchase agreement commitments | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 61,716      
Financial assets, ending balance 68,200     61,716
Gross carrying/ nominal amount | Non-trading reverse purchase agreement commitments | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 230,628      
Financial assets, ending balance 201,714     230,628
Gross carrying/ nominal amount | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’)        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 399,717      
Financial assets, ending balance 348,107     399,717
Gross carrying/ nominal amount | 12-month expected credit losses | Non-credit impaired | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 1,506,451 1,561,613   1,561,613
Transfers of financial instruments: (9,572)     (129,236)
– transfers from stage 1 to stage 2 (88,050)     (298,725)
– transfers from stage 2 to stage 1 79,249     172,894
– transfers to stage 3 (1,092)     (3,942)
– transfers from stage 3 321     537
New financial assets originated or purchased 224,124     437,836
Assets derecognised (including final repayments) (143,261)     (313,347)
Changes to risk parameters – further lending/repayments (25,456)     (83,147)
Foreign exchange (3,130)     32,808
Other (180)     (76)
Financial assets, ending balance 1,548,976   1,561,613 1,506,451
Gross carrying/ nominal amount | 12-month expected credit losses | Non-credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 768,216      
Financial assets, ending balance 848,978     768,216
Gross carrying/ nominal amount | 12-month expected credit losses | Non-credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 390,193      
Financial assets, ending balance 341,270     390,193
Gross carrying/ nominal amount | Lifetime expected credit losses | Non-credit impaired | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 223,432 105,551   105,551
Transfers of financial instruments: 6,141     116,783
– transfers from stage 1 to stage 2 88,050     298,725
– transfers from stage 2 to stage 1 (79,249)     (172,894)
– transfers to stage 3 (3,248)     (10,320)
– transfers from stage 3 588     1,272
Assets derecognised (including final repayments) (15,521)     (37,409)
Changes to risk parameters – further lending/repayments (3,440)     29,092
Foreign exchange (91)     9,123
Other (20)     292
Financial assets, ending balance 210,501   105,551 223,432
Gross carrying/ nominal amount | Lifetime expected credit losses | Non-credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 3,975      
Financial assets, ending balance 5,200     3,975
Gross carrying/ nominal amount | Lifetime expected credit losses | Non-credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 1,404      
Financial assets, ending balance 1,946     1,404
Gross carrying/ nominal amount | Lifetime expected credit losses | Credit impaired | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 20,424 14,335   14,335
Transfers of financial instruments: 3,431     12,453
– transfers to stage 3 4,340     14,262
– transfers from stage 3 (909)     (1,809)
Assets derecognised (including final repayments) (1,559)     (3,430)
Changes to risk parameters – further lending/repayments (808)     (597)
Assets written off (1,356)     (2,946)
Credit-related modifications that resulted in derecognition (1)     (23)
Foreign exchange (92)     633
Other (7)     (1)
Financial assets, ending balance 20,032   14,335 20,424
Gross carrying/ nominal amount | Lifetime expected credit losses | Credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 177      
Financial assets, ending balance 284     177
Gross carrying/ nominal amount | Lifetime expected credit losses | Credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 257      
Financial assets, ending balance 226     257
Gross carrying/ nominal amount | Lifetime expected credit losses | POCI | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 279 345   345
New financial assets originated or purchased 1     25
Assets derecognised (including final repayments) (8)     (23)
Changes to risk parameters – further lending/repayments (44)     (50)
Assets written off (9)     (30)
Foreign exchange (1)     4
Other       8
Financial assets, ending balance 218   345 279
Gross carrying/ nominal amount | Lifetime expected credit losses | POCI | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 40      
Financial assets, ending balance 42     40
Gross carrying/ nominal amount | Lifetime expected credit losses | POCI | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 49      
Financial assets, ending balance 48     49
Allowance for ECL        
Increase (decrease) in financial assets [abstract]        
Increase in financial assets (2,000)     (1,300)
Allowance for ECL | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (15,700)      
Foreign exchange (100)      
Financial assets, ending balance (13,800)     (15,700)
ECL income statement change for the period 719      
Increase in financial assets (1,900)      
Allowance for ECL | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (14,707)      
Financial assets, ending balance (13,107)     (14,707)
Allowance for ECL | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (141)      
Financial assets, ending balance (111)     (141)
Allowance for ECL | Financial instruments including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (15,707)      
Financial assets, ending balance (13,812)     (15,707)
Total ECL income statement change for the period 719     (8,817)
Allowance for ECL | Financial instruments including loan commitments and financial guarantees | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (15,566)      
Financial assets, ending balance (13,701)     (15,566)
Total ECL income statement change for the period 693     (8,769)
Allowance for ECL | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (15,391) (9,125)   (9,125)
Net remeasurement of ECL arising from transfer of stage 293     (1,001)
New financial assets originated or purchased (268)     (654)
Assets derecognised (including final repayments) 580     1,111
Changes to risk parameters – further lending/repayments 922     488
Change in risk parameters – credit quality 989     (9,199)
Changes to models used for ECL calculation 0     433
Assets written off 1,353     2,974
Credit-related modifications that resulted in derecognition       7
Foreign exchange 9     (436)
Other 14     11
Financial assets, ending balance (13,477)   (9,125) (15,391)
ECL income statement change for the period 538     (8,822)
Recoveries 209     326
Other (41)     (84)
Total ECL income statement change for the period 706 (6,464) (2,116) (8,580)
Increase in financial assets (1,914)      
Increase relating to volume movements 1,234      
Exchange and other movements 23      
Allowance for ECL | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (175)      
Financial assets, ending balance (224)     (175)
ECL income statement change for the period (56)      
Total ECL income statement change for the period (56)     (95)
Allowance for ECL | Non-trading reverse purchase agreement commitments | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance 0      
Financial assets, ending balance 0     0
Allowance for ECL | Performance and other guarantees | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Total ECL income statement change for the period 43     (94)
Allowance for ECL | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’)        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (141)      
Financial assets, ending balance (111)     (141)
Total ECL income statement change for the period 26     (48)
Allowance for ECL | 12-month expected credit losses | Non-credit impaired | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (2,331) (1,464)   (1,464)
Transfers of financial instruments: (993)     (1,122)
– transfers from stage 1 to stage 2 273     947
– transfers from stage 2 to stage 1 (1,239)     (2,073)
– transfers to stage 3 18     30
– transfers from stage 3 (45)     (26)
Net remeasurement of ECL arising from transfer of stage 625     907
New financial assets originated or purchased (268)     (653)
Assets derecognised (including final repayments) 82     160
Changes to risk parameters – further lending/repayments 285     157
Change in risk parameters – credit quality 609     (408)
Changes to models used for ECL calculation 12     134
Foreign exchange (7)     (47)
Other 7     5
Financial assets, ending balance (1,979)   (1,464) (2,331)
ECL income statement change for the period 1,345     297
Allowance for ECL | 12-month expected credit losses | Non-credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (80)      
Financial assets, ending balance (130)     (80)
Allowance for ECL | 12-month expected credit losses | Non-credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (88)      
Financial assets, ending balance (65)     (88)
Allowance for ECL | Lifetime expected credit losses | Non-credit impaired | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (5,403) (2,441)   (2,441)
Transfers of financial instruments: 1,411     1,951
– transfers from stage 1 to stage 2 (273)     (947)
– transfers from stage 2 to stage 1 1,239     2,073
– transfers to stage 3 522     986
– transfers from stage 3 (77)     (161)
Net remeasurement of ECL arising from transfer of stage (320)     (1,158)
Assets derecognised (including final repayments) 258     464
Changes to risk parameters – further lending/repayments 285     85
Change in risk parameters – credit quality (397)     (4,374)
Changes to models used for ECL calculation (12)     294
Foreign exchange (19)     (223)
Other 5     (1)
Financial assets, ending balance (4,192)   (2,441) (5,403)
ECL income statement change for the period (186)     (4,689)
Allowance for ECL | Lifetime expected credit losses | Non-credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (44)      
Financial assets, ending balance (38)     (44)
Allowance for ECL | Lifetime expected credit losses | Non-credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (20)      
Financial assets, ending balance (15)     (20)
Allowance for ECL | Lifetime expected credit losses | Credit impaired | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (7,544) (5,121)   (5,121)
Transfers of financial instruments: (418)     (829)
– transfers to stage 3 (540)     (1,016)
– transfers from stage 3 122     187
Net remeasurement of ECL arising from transfer of stage (12)     (750)
Assets derecognised (including final repayments) 234     485
Changes to risk parameters – further lending/repayments 348     248
Change in risk parameters – credit quality (1,229)     (4,378)
Changes to models used for ECL calculation 0     5
Assets written off 1,352     2,944
Credit-related modifications that resulted in derecognition       7
Foreign exchange 35     (163)
Other 2     8
Financial assets, ending balance (7,232)   (5,121) (7,544)
ECL income statement change for the period (659)     (4,390)
Allowance for ECL | Lifetime expected credit losses | Credit impaired | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (42)      
Financial assets, ending balance (47)     (42)
Allowance for ECL | Lifetime expected credit losses | Credit impaired | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (23)      
Financial assets, ending balance (24)     (23)
Allowance for ECL | Lifetime expected credit losses | POCI | Loans and advances to bank and customers including loan commitments and financial guarantees        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (113) $ (99)   (99)
New financial assets originated or purchased       (1)
Assets derecognised (including final repayments) 6     2
Changes to risk parameters – further lending/repayments 4     (2)
Change in risk parameters – credit quality 28     (39)
Assets written off 1     30
Foreign exchange       (3)
Other       (1)
Financial assets, ending balance (74)   $ (99) (113)
ECL income statement change for the period 38     (40)
Allowance for ECL | Lifetime expected credit losses | POCI | Other financial assets measured at amortised cost | Other financial assets measured at amortised cost | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (9)      
Financial assets, ending balance (9)     (9)
Allowance for ECL | Lifetime expected credit losses | POCI | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | Debt instruments measured at fair value through other comprehensive income (‘FVOCI’) | IFRS 9        
Increase (decrease) in financial assets [abstract]        
Financial assets, beginning balance (10)      
Financial assets, ending balance $ (7)     $ (10)