HSBC 2015 Annual Report Download - page 495

HSBC HOLDINGS PLC
493
Strategic Report Financial Review Corporate Governance Financial Statements Shareholder Information
accounting policy 357
designated at fair value 393
offsetting 434
Financial crime compliance and regulatory compliance 116
Financial guarantee contracts 441
accounting policy 441
Financial instruments 359
accounting policy (fair value) 359
accounting policy (valuation) 378
at fair value 378
control framework 378
credit quality 125, 196
critical accounting estimates and judgements (valuation) 378
net income from 54
not at fair value 390
past due but not impaired 127
Financial investments 398
accounting policy 398
gains less losses from 55
Financial liabilities
accounting policy 418
contractual maturities 164
designated at fair value 379, 418
offsetting 434
Financial overview 22
Financial risks (insurance) 183, 220
Financial Services Compensation Scheme 442
Financial System Vulnerabilities Committee 193, 268
Financial statements 336
Five-year comparisons 50, 61, 121, 148, 150
Fixed pay 44, 287, 289, 305, 310, 315
Footnotes 99, 191, 243, 346
Forbearance 129, 197
Foreign currencies/exchange 436
exposures 436
investigations and litigation 452
rates 50, 61
translation differences 48
Funding sources 160
Funds transfer pricing 207
Funds under management 96
G
Geographical regions 3, 76
adjusted/reported reconciliation 77
Global businesses 2, 65
adjusted/reported reconciliation 66
market risk 211
Global Banking and Markets 71
adjusted performance 2, 24
adjusted/reported reconciliation 66
areas of focus 29
business synergies 29
customers 29
fair value adjustments 381
products and services 29
risk-weighted assets 2
Global Private Banking 72
adjusted performance 2, 24
adjusted/reported reconciliation 66
areas of focus 31
business synergies 31
customers 31
products and services 31
risk-weighted assets 2
Global Standards 21
Glossary 483
Going concern 277, 353
Goodwill 406
accounting policy 406
carrying value 329
critical accounting estimates and judgements 406
impairment 407
Group Audit Committee 262
Group Chief Executive
annual assessment 307
biography 249
interests in shares 314
remuneration 313
remuneration history 313
responsibilities 256
review 10
scorecard 316
Group Chairman
biography 249
interest in shares 314
responsibilities 256
statement 6
Group Chief Risk Officer
annual assessment 307
biography 253
interests in shares 314
remuneration 309
scorecard 316
Group Company Secretary
biography 254
role 259
Group Finance Director
annual assessment 307
biography 252
interests in shares 314
remuneration 308
scorecard 316
Group Management Board 262
Group Managing Directors 254
Group Remuneration Committee 270, 285, 302
Group Risk Committee 193, 266
Guarantees 441
H
Headquarters 8
Health and safety 278
Hedge accounting 330
Held for sale assets 121, 122, 416
accounting policy 416
Highlights 2
Hiring practices investigation 455
HSBC at a glance 2
HSBC Finance 145
foreclosures 197
loan modifications 146
HSBC Holdings plc
balance sheet 343
cash flow 344
credit risk 152
dealing in securities 284
Directors’ emoluments 368
dividends 371
employee compensation 368
financial assets and liabilities 390
financial instruments not at fair value 392
foreign exchange VaR 174
Interest rate repricing gap 175
liquidity and funding 165, 210
market risk 174, 216
maturity analysis of assets and liabilities 432
net income from financial instruments 359
repricing gap maturities 175
share capital 281
statement of changes in equity 345
structural foreign exchange exposures 436
subordinated liabilities 425
subsidiaries, joint ventures, associates and other substantial holdings 457
transactions and balances with subsidiaries 457
Human rights 39
I
IFRSs compliance 347
Impairment
accounting policy 354
allowances 121, 134
assessment 201
available-for-sale financial assets 357
by industry and geographical region 132, 134
charges 22, 25, 49, 57, 121, 122
constant currency/reported reconciliation 149
critical accounting estimates and judgements 354
five years 150
goodwill 407
impaired loans 128, 331