HSBC 2006 Annual Report Download - page 453

451
Earnings per share 1, 339
IFRSs/US GAAP differences 429
Economic briefing
Europe 31, 38
Hong Kong 49, 53
Latin America 91, 97
North America 75, 82
Rest of Asia-Pacific 60, 66
Economic profit 146
Employees 265
compensation and benefits 275, 320
disabled 266
involvement 266
remuneration policy 266
Enforceability of judgements made in the US 435
Enquiries (from shareholders) 439
Equity 392
Equity compensation plans
accounting policy 314
Europe
business performance 32, 39
competitive environment 28
economic briefing 31, 38
lending 179
loan impairment charges 205
profit/(loss) 31, 32, 45
regulation and supervision (UK) 166
Events after the balance sheet date 402
Exchange controls and other limitations affecting
equity security holders 435
Fee income (net) 125
Financial assets designated at fair value 351
Financial assets and liabilities
by measurement basis 346
IFRSs/US GAAP differences 409
Financial highlights 1
Financial instruments designated at fair value
accounting policy 308
fair value 382
net income from 129, 317
critical accounting policy (valuation) 114
Financial investments 356, 426
accounting policy 308
concentration of exposure 178
gains less losses from 131
Financial liabilities designated at fair value 372
Financial risks (insurance) 233
Financial statements 294
Five-year comparison 3
Fixed assets (intangible) 363
Foreign exchange exposures 223, 385, 426
accounting policy 314
Funds under management 145
Geographical regions 26
Glossary 446
Goodwill
accounting policy 312
and intangible assets 362
critical accounting policy 113
IFRSs/US GAAP differences 405, 422
Governance codes 257
HSBC Holdings/New York Stock Exchange
corporate governance differences 257
Group Chairman’s Statement 6
Health and safety 277
History and development of HSBC 443
Hong Kong
business performance 49, 53
competitive environment 29
economic briefing 49, 53
lending 179
loan impairment charges 206
profit/(loss) 48, 57
regulation and supervision 167
HSBC Holdings plc
balance sheet 298
cash flow 300
credit risk 211
dividends 435
employee emoluments 330
fair value of financial instruments 383
financial assets and liabilities 349
liquidity and funding management 215
maturity analysis of assets and liabilities 385
statement of changes in total equity 299
structural foreign exchange exposures 223
subordinated liabilities 381
Impairment
accounting policy 305
allowances and charges 197
assessment 174
charges 136, 197, 203
collectively assessed 175
critical accounting policy 111
IFRSs/US GAAP differences 413
impairment allowances 176
individually assessed 174
loan write-offs 176
movement by industry and geographical
region 198
of assets other than financial instruments 364
Income statement
consolidated 119, 294
Information on HSBC (availability thereof) 440
Insurance
accounting policy 315
assets and liabilities (long-term)
IFRSs/US GAAP differences 417
claims incurred (net) and movements in
policyholders’ liabilities 135, 318
insurance fund (shareholders interest in)
IFRSs/US GAAP differences 403
liabilities under contracts issued 374
net earned premiums 132, 318
risk management 228
Intangible assets
IFRSs/US GAAP differences 405, 423
Interest income (net) 122
accounting policy 304
analysis of changes in 154
average balance sheet 147
forgone on impaired loans 196
sensitivity 221
Interest recognition