Business
Group reporting changes
HSBC Holdings PLC has announced changes to its group reporting, effective January 1, 2026, which involve the transition of certain clients primarily from its Hong Kong and UK business segments to Corporate and Institutional Banking. This re-presentation of previously reported financial information for 2024 and 2025, including selected financial data for all quarters and full years, is for illustrative purposes and does not alter the Group's consolidated financial results or position. The company also utilizes non-GAAP financial measures, such as constant currency performance, to provide investors with a clearer view of period-on-period performance by eliminating foreign currency translation differences. Disclaimer*
About this update from Hsbc Holdings Plc
[{"type":"text","content":"\n\n\n \n12 March 2026\n \n \nHSBC HOLDINGS PLC\nGROUP REPORTING CHANGES\n \nHSBC has today published changes to the way it presents information for its four businesses and Corporate Centre relating to the transition of certain clients between business segments, which are effective from 1 January 2026.\nIn advance of the publication of HSBC Holdings plc's 1Q 2026 Earnings Release, the attached data pack presents the impact on the previously reported financial information of HSBC Holdings plc and its consolidated subsidiary undertakings (the 'Group') for each quarter in the years 2024 and 2025, and the full years 2024 and 2025, of the transition of certain clients, primarily from the Hong Kong and UK business segments to Corporate and Institutional Banking, as referred to on page 76 of the HSBC Holdings plc Annual Report and Accounts 2025. Such transition does not involve a change in our reportable segments.\nA copy of the data pack is also available to view and download at: https://www.hsbc.com/investors/results-and-announcements/all-reporting\nThe data pack provides a re-presented view, for illustrative purposes only, of selected financial information for the four businesses and Corporate Centre for (i) all quarters in 2024 and 2025, and (ii) the full years 2024 and 2025. This re-presentation has no impact on and does not change the consolidated financial results or financial position of the Group. No additional adjustments have been made to this information other than to reflect the clients transitioned and all data presented is unaudited.\nThe Group's reported results are prepared in accordance with International Financial Reporting Standards ('IFRSs'), as detailed in the HSBC Holdings plc Annual Report and Accounts 2025. To measure performance, the Group also uses non-GAAP financial measures, including those derived from reported results that eliminate foreign currency translation differences between periods.\nConstant currency performance is computed by adjusting reported results of comparative periods for the effects of foreign currency translation differences, which distort period-on-period comparisons.\nThe Group considers that constant currency performance provides useful information for investors by aligning internal and external reporting, and reflects how management assesses period-on-period perfo...