Company: HBCYF
Filing Date: 2025-07-30
Form Type: 6-K
Source: 0001089113-25-000052
Chunk: 72

Company: HSBC HOLDINGS PLC
Filing Date: 2025-07-30
Form: 6-K
Chunk 72
---
%consensus Central scenario  | -0.1 | -0.2 |
| 100%consensus Upside scenario   | -0.1 | -0.6 |
| 100%consensus Downside scenario |  0.0 |  0.7 |
| 100%Downside 2 scenario         |  1.5 |  4.3 |

1 On the same basis as retail and wholesale sensitivity analysis.

At 30 June 2025, the Group reported ECL allowance increased by

$ 0.2b n in both the retail and wholesale portfolios, compared with

31 December 2024.

The Downside 2 ECL allowance decreased for both the retail and

wholesale portfolios. In the wholesale portfolio this was mainly due to

new PD models, and in the retail portfolio this was due to the reduced

severity of house price forecasts in Hong Kong.

Reconciliation of changes in gross carrying/nominal amount and allowances for loans and advances to banks and customers The following disclosure provides a reconciliation by stage of the Group’s gross carrying/nominal amount and allowances for loans and advances to banks and customers, including loan commitments and financial guarantees. Movements are calculated on a quarterly basis and therefore fully capture stage movements between quarters. If movements were calculated on a year-to-date basis they would only reflect the opening and closing position of the financial instrument. The transfers of financial instruments represent the impact of stage transfers upon the gross carrying/nominal amount and associated allowance for ECL. The net remeasurement of ECL arising from stage transfers represents the increase or decrease due to these transfers, for example, moving from a 12-month (stage 1) to a lifetime (stage 2) ECL measurement basis. Net remeasurement excludes the underlying customer risk rating (‘CRR’)/PD movements of the financial instruments transferring stage. This is captured, along with other credit quality movements in the ‘changes in risk parameters – credit quality’ line item. Changes in ‘Net new and further lending/repayments’ represents the impact from volume movements within the Group’s lending portfolio and includes ‘New financial assets originated or purchased’, ‘assets derecognised (including final repayments)’ and ‘changes to risk parameters – further lending/repayment’.

| Reconciliation of changes in gross carrying/nominal amount and allowances for loans and advances to banks and customers includingloan commitments and financial guarantees |                             |                  |                             |                  |                             |