Company: HBCYF
Filing Date: 2025-07-30
Form Type: 6-K
Source: 0001089113-25-000052
Chunk: 48

Company: HSBC HOLDINGS PLC
Filing Date: 2025-07-30
Form: 6-K
Chunk 48
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. On 1 January 2025, we reclassified a portfolio of home and other loans associated with the sale of our retail banking operations in France to a hold-to-collect-and-sell business model, measuring it in loans and advances at fair value through other comprehensive income. Since reclassification and during 1H25, we recognised a fair value pre-tax loss in other comprehensive income of $1.4bn on the remeasurement of these financial instruments. We also hold a portfolio of financial investments measured at amortised cost, which are classified as hold-to-collect and are held to manage our interest rate exposure. At 30 June 2025, the debt instruments within this portfolio had a cumulative unrecognised loss of $0.4bn, representing a $2.5bn improvement during 1H25. Risk-weighted assets RWAs of $ 886.9 bn increased by $ 48.6 bn during the first half of 2025, primarily due to foreign currency translation differences of $ 28.7 bn, and asset size movements of $ 16.3 bn, principally from our CIB and UK businesses, and $ 5.2 bn of asset quality movements in our Hong Kong, CIB and UK business segments. Ñ For further details on RWAs, see page 68 .

| HSBC Holdings plc Interim Report 2025 on Form 6-K |
| 26                                                |

| Overview |     | Interim management report |     | Interim condensed consolidatedfinancial statements |     | Additional information |
|          |     | Business segments         |     |                                                    |     |                        |

Business segments Basis of preparation 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’. Reconciliations of the total constant currency business segment results to the Group’s reported results are presented on page 86 . 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 18 . 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