Business
Half-year Report - Part 4
Half-year Report - Part 4.
About this update from Hsbc Holdings Plc
[{"type":"text","content":"\n\n\n\n\n\nIndependent review report to HSBC Holdings plc\n\n\n\n\nReport on the interim condensed consolidated financial statements\nOur conclusion\nWe have reviewed HSBC Holdings plc's interim condensed consolidated financial statements (the 'interim financial statements') in the Interim Report 2024 of HSBC Holdings plc for the six month period ended 30 June 2024 (the 'period').\n \nBased on our review, nothing has come to our attention that causes us to believe that the interim condensed consolidated financial statements are not prepared, in all material respects, in accordance with the basis of the policies set out in the 2023 annual financial statements, International Accounting Standards 34 ('IAS 34') 'Interim Financial Reporting' as adopted by the United Kingdom ('UK'), IAS 34 'Interim Financial Reporting' as issued by the International Accounting Standards Board ('IASB'), IAS 34 'Interim Financial Reporting' as adopted by the European Union ('EU'), and the Disclosure Guidance and Transparency Rules sourcebook of the UK's Financial Conduct Authority.\n \nThe interim financial statements comprise:\n- the consolidated balance sheet as at 30 June 2024;\n- the consolidated income statement and the consolidated statement of comprehensive income for the period then ended;\n- the consolidated statement of changes in equity for the period then ended;\n- the consolidated statement of cash flows for the period then ended; and\n- the explanatory notes to the interim financial statements1.\n \nThe interim financial statements included in the Interim Report 2024 of HSBC Holdings plc have been prepared in accordance with the basis of the policies set out in the 2023 annual financial statements, IAS 34 'Interim Financial Reporting' as adopted by the UK, IAS 34 'Interim Financial Reporting' as issued by the International Accounting Standards Board ('IASB'), IAS 34 'Interim Financial Reporting' as adopted by the EU, and the Disclosure Guidance and Transparency Rules sourcebook of the UK's Financial Conduct Authority.\nBasis for conclusion\nWe conducted our review in accordance with International Standard on Review Engagements (UK) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Financial Reporting Co...