Company: HBCYF
Filing Date: 2025-07-30
Form Type: 6-K
Source: 0001654954-25-008629
Chunk: 13

Company: HSBC HOLDINGS PLC
Filing Date: 2025-07-30
Form: 6-K
Chunk 13
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 about an entity's financial performance. It will replace IAS 1 'Presentation of Financial Statements' but carries over many requirements from that IFRS Accounting Standard unchanged. In addition, there are three sets of new requirements relating to the structure of the income statement, management-defined performance measures and the aggregation and disaggregation of financial information.

While IFRS 18 will not change recognition criteria or measurement bases, it might have a significant impact on presenting information in the financial statements, in particular the income statement. HSBC are currently assessing impacts and data readiness.

(e) Going concern

The financial statements are prepared on a going concern basis, as the Directors are satisfied that the Group and parent company have the resources to continue in business for the foreseeable future. In making this assessment, the Directors have considered a wide range of information relating to present and future conditions, including future projections of profitability, cash flows, capital requirements and capital resources. These considerations include stressed scenarios that reflect the uncertainty in the macroeconomic environment, as well as considering potential impacts from other top and emerging risks, including climate change, as well as the related impacts on profitability, capital and liquidity.

(f) Accounting policies

The accounting policies that we applied for these interim condensed consolidated financial statements are consistent with those described on pages 353 to 365 of the Annual Report and Accounts 2024, as are the methods of computation.

2 Dividends

On 30 July 2025, the Directors approved a second interim dividend for 2025 of $0.10 per ordinary share in respect of the financial year ending 31 December 2025. This distribution amounts to approximately $1.74bn and will be payable on 26 September 2025. No liability is recognised in the financial statements in respect of these dividends.**

| Dividends paid to shareholders of HSBC Holdings plc |              |       |             |        |
|                                                     | Half-year to |       |             |        |
|                                                     |  30 Jun 2025 |       | 30 Jun 2024 |        |
|                                                     |    Per share | Total |   Per share |  Total |
|                                                     |            $ |    $m |           $ |     $m |
| Dividends paid on ordinary shares                   |              |       |             |        |
| In respect of previous year:                        |              |       |             |        |
| -  fourth interim dividend                          |         0.36 | 6,397 |        0.31 |