Company: HBCYF
Filing Date: 2025-10-28
Form Type: 6-K
Source: 0001089113-25-000056
Chunk: 31

Company: HSBC HOLDINGS PLC
Filing Date: 2025-10-28
Form: 6-K
Chunk 31
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 required to pay in subsequent proceedings before the Court of Appeal. Following this development, we recognised a $1.1bn provision, as an adjusting post-balance sheet event, in our consolidated financial results for the third quarter of 2025, an impact of around 15 basis points on the Group’s CET1 capital ratio. Given the pendency of the second appeal and the complexities and uncertainties associated with determining the quantum of restitution, the eventual financial impact could be significantly different. The provision was classified as a material notable item and will not impact 2025 RoTE excluding notable items or any dividend.

Business segments Our business segments – Hong Kong, UK, Corporate and Institutional Banking and International Wealth and Premier Banking – along with Corporate Centre – are our reportable segments under IFRS 8 ‘Operating Segments’. The Group Operating Committee is considered the Chief Operating Decision Maker (‘CODM’) for the purposes of identifying the Group’s reportable segments. Business segment results are assessed by the CODM on the basis of constant currency performance. We separately disclose ‘notable items’, as described on page 7 . Our operations are closely integrated and, accordingly, the presentation of data includes internal allocations of certain items of income and expense. These allocations include the costs of certain support services and global infrastructures to the extent that they can be meaningfully attributed to business segments. While such allocations have been made on a systematic and consistent basis, they necessarily involve a degree of subjectivity. Costs that are not allocated to business segments are included in Corporate Centre. Where relevant, income and expense amounts presented include the results of inter-segment funding along with inter-company and inter- business line transactions. All such transactions are undertaken on arm’s length terms. The intra-Group elimination items for business segments are presented in Corporate Centre. As required by IFRS 8, reconciliations of the constant currency results to the Group’s reported results are presented on page 26 . Supplementary reconciliations of constant currency to reported results by business segment are presented on pages 27 to 32 for information purposes.

Hong Kong – constant currency basis 9M25 compared with 9M24

| Results – on a constant currency basis                    |                   |             |               |     |                                 |
|                                                           | Nine months ended |             |               |     |                                 |
|                                                           |                   |             |      Variance |     |                                 |
|                                                           |                   |             | 9M25 vs. 9M24 |     |                                 |
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