Company: HBCYF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-195127
Chunk: 10

Company: HSBC HOLDINGS PLC
Filing Date: 2025-09-04
Form: 424B5
Chunk 10
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4, 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”).

Effective from January 1, 2025, the HSBC Group’s operating segments comprise four new businesses along with Corporate Centre. It
should be noted that the HSBC Group has not retrospectively adjusted the annual consolidated financial statements included in the 2024 Form 20-F to reflect such changes.

The interim condensed consolidated financial statements
of the HSBC Group have been prepared on the basis of the policies set out in the consolidated financial statements included in the 2024 Form 20-F, and in accordance with International Accounting Standards 34 (“IAS 34”) “Interim Financial Reporting” as adopted by the UK, IAS 34 “Interim Financial
Reporting” as issued by the International Accounting Standards Board (“IASB”), IAS 34 “Interim Financial Reporting” as adopted by the EU and the Disclosure Guidance and Transparency Rules sourcebook of the UK’s
Financial Conduct Authority. The interim condensed consolidated financial statements are unaudited and should be read in conjunction with the 2024 Form 20-F.

As of June 30, 2025, there were no IFRS Accounting Standards effective for
the six-month period ended June
30, 2025 affecting the HSBC Group’s interim condensed consolidated financial statements included in our Interim Report for the six-monthperiod ended June 30, 2025, furnished under cover of Form 6-Kto the SEC on July 30, 2025 (the “2025 Interim Report”) that
were not approved for adoption in the UK by the UK Endorsement Board, and there was no difference between IFRS Accounting Standards adopted by the UK, IFRS Accounting Standards as adopted by the EU and IFRS Accounting Standards issued by the IASB in
terms of their application to HSBC.

The U.S. dollar is used as the presentation currency in the annual consolidated financial statements
and in the interim condensed consolidated financial statements of the HSBC Group, and it is also the functional currency of HSBC Holdings.

The financial information presented in this document relating to the year ended December 31, 2024 is derived from the HSBC Group’s