HSBC 2004 Annual Report Download - page 374

HSBC HOLDINGS PLC
lndex (continued)
372
description 25
UK/US GAAP differences 324
valuation of land and buildings 202
Purchase accounting
adjustments 344
Ratios – capital and performance 2
Recognised gains and losses for year (statement of
total consolidated) 241
Regulation and supervision 20 – 24
Related party transactions 320
Remuneration Committee 216
Reputational risk 173
Reserves 191, 293
Rest of Asia Pacific
competitive environment 18
economic background 84, 88
profit/(loss) 83
Restructuring provisions
UK/US GAAP differences 329
Risk elements in loan portfolio 161
Risk
credit 135, 263
reputational and operational 211
Risk-weighted assets (by principal subsidiary) 178
Sale and repurchase transactions
UK/US GAAP differences 327
Securitisations UK/US GAAP differences 328, 354
Segmental analysis 314
Senior management
biographies 186
remuneration 216
Share capital 289
notifiable interests 214
Share option plans
CCF and subsidiary plans 196
discretionary plans 194
for directors 229
for employees 192
HSBC Finance Corporation and subsidiary
plans 198
restricted share plan 219, 232
UK/US GAAP differences 323
Shareholders’ funds for year (reconciliation of
movements in consolidated) 241
Short-term borrowings (analysis) 183
Software costs
UK/US GAAP differences 323, 343
South America
competitive environment 19
economic background 109, 112
profit/(loss) 108
Strategy 10
Structural foreign exchange exposure 172
Supplier payment policy 214
Taxation 39, 259, 348, 357, 358 (US residents)
Total shareholder return 10, 11, 220
Trading market (nature of) 363
Treasury bills and other eligible bills 261
UK GAAP
differences from US GAAP 322 – 356
US GAAP
differences from UK GAAP 322 – 356
selected financial data 4
Value at risk 168
Variable interest entities
UK/US GAAP differences 329, 351