HSBC 2005 Annual Report Download - page 419

HSBC HOLDINGS PLC
lndex
417
Accounting
developments (future) 103
policies (significant) 244
requirements in UK and Hong Kong 332
Accounts (approval) 402
Administrative expenses 269
Annual General Meeting 214, 407
Assets
by customer group 11, 280
by geographical region 15, 55, 277
charged as security 317
deployment 41
other 303
Associates and joint ventures (interests in) 292
Assurance fund (IFRSs/US GAAP differences) 375
Audit committee (Group) 203
Auditor 214
report 234
Balance sheet
average 104
consolidated 237
HSBC Holdings 240
US GAAP basis 389
Basis of preparation of accounts 243
Business highlights 46 – 54
Calendar (financial) 406
Capital
events 189
management and allocation 173
Cash flow
consolidated statement 239
notes 326
IFRSs/US GAAP differences 399
Cautionary statement regarding forward-looking
statements 6
Certificates of deposit and other time deposits
(maturity analysis) 181
Collateral and credit enhancements 143
Commercial Banking
business highlights 48
performance in Europe 60
performance in Hong Kong 68
performance in Rest of Asia-Pacific 76
performance in North America 87
performance in South America 95
product offering 12
Committees (board) 203
Communication with shareholders 211
Competitive environment 16
Constant currency 2
Contents frontispiece
Contingent liabilities and contractual commitments
327
Contractual obligations 183
Corporate, Investment Banking and Markets
business highlights 50
performance in Europe 61
performance in Hong Kong 69
performance in Rest of Asia-Pacific 77
performance in North America 88
performance in South America 96
product offering 13
Corporate social responsibility (CSR) committee
206
Cost efficiency ratio 41
Credit risk management 115
Credit quality 127
Critical accounting policies 99
Cross-border exposures 132, 149
Customer groups 11, 44 – 98
Dealings in HSBC Holdings plc shares 213
Debt securities in issue 305
rating agency designation 129
Defined terms frontispiece
Deposits
average balances and average rates 179
Derivatives 285
IFRSs/US GAAP differences 378, 392
Directors
biographies 184
board of directors 200, 217
emoluments 227
interests 211
other directorships 225
remuneration 215
responsibilities (statement of) 233
service contracts and terms of appointment 223
Dividends 406, 407, 410
Donations 214
Earnings per share 276
IFRSs/US GAAP differences 398
Economic background
Europe 57
Hong Kong 67
Rest of Asia-Pacific 74
North America 83
South America 93
Economic profit 43
Employees 10
compensation and benefits 260
remuneration policy 215
disabled 213
involvement 213
Enforceability of judgements made in the US 6
Enquiries (from shareholders) 408
Equity 323
Europe
competitive environment 16
economic background 57
profit/(loss) 56, 64
regulation and supervision 20
Events after the balance sheet date 332
Exchange controls and other limitations affecting
security holders 6
Fee income (net) 30
Financial assets and liabilities
by measurement basis 281
IFRSs/US GAAP differences 381
Financial assets designated at fair value 284
Financial highlights 1
Financial instruments
fair value 313
net income from 257
valuation 101