Company: HBCYF
Filing Date: 2025-07-30
Form Type: 6-K
Source: 0001089113-25-000052
Chunk: 96

Company: HSBC HOLDINGS PLC
Filing Date: 2025-07-30
Form: 6-K
Chunk 96
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 (31 December 2024: 9.5% ), based on BoCom’s capital risk appetite and capital requirements respectively. The VIU is highly sensitive to the assumptions above. To indicate the scale of that sensitivity, we also disclose the reasonably possible range of VIU-based changes to these assumptions. This is based on impacts arising from the favourable/unfavourable change in the earnings in the short to medium term, the expected credit losses as a percentage of loans and advances to customers, and a 50bps increase/decrease in the discount rate. At 30 June 2025, we estimate that the reasonably possible range of VIU is $ 11.0 bn to $ 29.6 bn (31 December 2024: $ 13.5 bn to $ 30.8 bn), acknowledging that the fair value of the Group’s investment has ranged from $ 6.8b n to $ 13.1b n over the last five years as at the date of the impairment test. All other long-term assumptions, and the basis of the CMC, have been kept unchanged when determining the reasonably possible range of the VIU. Saudi Awwal Bank The Group’s investment in Saudi Awwal Bank (‘SAB’) is classified as an associate. HSBC is the largest shareholder in SAB with a shareholding of 31% . Significant influence in SAB is established via representation on the Board of Directors. Investments in associates are recognised using the equity method of accounting in accordance with IAS 28, as described previously for BoCom.

| HSBC Holdings plc Interim Report 2025 on Form 6-K |
| 95                                                |

| Overview |     | Interim management report |     | Interim condensed consolidatedfinancial statements |     | Additional information |

Impairment testing There were no indicators of impairment at 30 June 2025 . The fair value of the Group’s investment in SAB of $ 5.7b n was above the carrying amount of $ 5.2b n.

| 11 | Provisions |

|                                                                  | Restructuringcosts | Legal proceedingsand regulatory matters | Customerremediation | Otherprovisions | Total |
|                                                                  |                 $m |                                      $m |                  $m |              $m |    $m |
| Provisions (excluding contractual commitments)                   |                    |                                         |                     |                 |       |
| At 1 Jan 2025                                                    |                199 |                                     295 |