HSBC 2006 Annual Report Download - page 455

453
accounting policy 315
Purchase accounting
IFRSs/US GAAP differences 405
PVIF 241
Ratios
capital and performance 2
cost efficiency 142
net liquid assets to customer liabilities 215
Regulation and supervision 165
Related party transactions 399
Remuneration committee 261, 280
Renegotiated loans 196
Reputational risk 227
Residual value risk management 224
Rest of Asia-Pacific
business performance 62, 67
competitive environment 29
economic briefing 60, 66
lending 179
loan impairment charges 206
loans and advances to customers 186
profit/(loss) 60, 72
Restructuring provisions
IFRSs/US GAAP differences 416
Risk elements in loan portfolio 211
Risk management 170
capital management and allocation 243
credit 171
insurance operations 228
legal litigation 225
liquidity and funding management 213
market 216
operational 225
pension 226
reputational 227
residual value 224
sustainability 227
Risk-weighted assets
by principal subsidiary 247
Sale and repurchase agreements
accounting policy 309
Securities
available-for-sale
IFRSs/US GAAP differences 410, 426
held for trading (concentration of exposure)
178
unquoted equity
IFRSs/US GAAP differences 411
Securitisations
and other structural transactions 359
IFRSs/US GAAP differences 412, 430
Segment analysis 340
Senior management
biographies 251
Share-based payments 332
Share capital 387
accounting policy 317
and reserves 157
notifiable interests in 278
Share information 2
Share option plans
Bank of Bermuda plans 274
discretionary plans 270
for directors 287
for employees 267
HSBC Finance and subsidiary plans 272, 337
HSBC France and subsidiary plans 271, 337
performance shares and restricted share
awards 269
Shareholder 278
profile 438
Special interest (areas of) 189
Staff numbers 139, 265
Statement of recognised income and expense 296
Stock-based compensation
IFRSs/US GAAP differences 404
Stock symbols 437
Strategic direction 11, 13, 16, 18, 20
Structural foreign exchange exposure 223
Subsidiaries 368
accounting policy 311
Supplier payment policy 277
Sustainability (investing in) 276
Sustainability risk management 227
Taxation
accounting policy 313
expense 338
IFRSs/US GAAP differences 428
UK residents 440
US residents 441
Total shareholder return 283
Trading assets and financial investments 144, 350
accounting policy 307
Trading income (net) 128
Trading liabilities 371
accounting policy 307
Trading market (nature of) 436
Trading portfolios 218
Troubled debt restructurings 211
Unearned commission income
IFRSs/US GAAP differences 415
US GAAP
future accounting developments 433
IFRSs comparison/differences 110, 403, 418
selected financial data 4
Value at risk 216
Variable interest entities
IFRSs/US GAAP differences 416, 429