Company: HBCYF
Filing Date: 2025-02-25
Form Type: 424B5
Source: 0001193125-25-034819
Chunk: 14

Company: HSBC HOLDINGS PLC
Filing Date: 2025-02-25
Form: 424B5
Chunk 14
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 complying with the SFC Code, during the bookbuilding process for this offering. Failure to
provide such information may result in that order being rejected.

S-7

CERTAIN DEFINITIONS AND PRESENTATION OF FINANCIAL AND OTHER DATA

Definitions

As used in
this prospectus supplement and the accompanying prospectus, the terms “HSBC Holdings,” “we,” “us” and “our” refer to HSBC Holdings plc. “HSBC Group” and “HSBC” mean HSBC Holdings together
with its subsidiary undertakings.

Presentation of Financial Information

The annual consolidated financial statements of the HSBC Group comply with UK-adopted international
accounting standards and with the requirements of the UK Companies Act 2006, and have also applied international financial reporting standards adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union (“EU”).
These financial statements are also prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS Accounting Standards”), including interpretations issued by the
IFRS Interpretations Committee, as there are no applicable differences from IFRS Accounting Standards for the periods presented. As of December 31, 2024, there were no unendorsed standards effective for the year ended December 31, 2024
affecting the consolidated financial statements included in our Annual Report on Form 20-Ffor the year ended December 31, 2024, filed with the SEC on February 20, 2025 (the “2024 Form 20-F”). The U.S. dollar is used as the presentation currency in the annual consolidated financial statements of the HSBC Group,
and it is also the functional currency of HSBC Holdings.

With the exception of the capital ratios presented under “HSBC Holdings
plc,” the financial information presented in this document relating to the year ended December 31, 2024 complies with UK-adopted international accounting standards, the requirements of the UK
Companies Act 2006 and with international financial reporting standards adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the EU, and is prepared in accordance with IFRS Accounting Standards, including interpretations issued by the
IFRS Interpretations Committee, as there are no applicable differences from IFRS Accounting Standards for the periods presented. See “Where You Can Find More Information About Us.”

Currency

In this prospectus supplement,
all references to (i) “U.S.