HSBC 2012 Annual Report Download - page 541

539
Overview Operating & Financial Review Corporate Governance Financial Statements Shareholder Information
Governance codes 316
Group Audit Committee 319
Group CEO’s Business Review 8
Group Chairman’s Statement 4, (letter) 301
Group Management Board 318
Group Remuneration Committee 329, 347
Group Risk Committee 323
Growing HSBC 19
H
Health and safety 336
Held for sale 52, 78, 117, 471
Highlights 1
Hong Kong
balance sheet data 91, 431
collateral 164-167
constant currency/reported reconciliation 178
customer accounts 50
economic background 88
lending 140-142, 147, 149, 153, 157, 158, 163-167, 172,
181
loan impairment charges/allowances 169, 170
pension plans 248, 279
principal operations 88
profit/(loss) 88, 89, 91, 428
review of performance 88
risk-weighted assets 79
HSBC Finance
foreclosures 151
funding 211
loan modifications 158
share plans 338
HSBC Holdings plc
balance sheet 379
cash flow 216, 380
credit risk 184
deferred tax 424
dividends 425
employee compensation 419
financial assets and liabilities 435, 446, 474
financial instruments not at fair value 449
liquidity and funding 216, 265
market risk 270
maturity analysis of assets and liabilities 491
net income from financial instruments 406
share plans 363
statement of changes in equity 381
structural foreign exchange exposures 493
subordinated liabilities 484
I
Impairment
accounting policy 54, 389
allowances 168, 172
assessment 258
charges 28, 41
constant currency/reported reconciliation 177
goodwill 55
impaired loans and advances 143, 162
losses as percentage of loans and advances 176
methodologies 186, 260
movement by industry and geographical region 163, 172
Income statement (consolidated) 29, 372
Information on HSBC (availability thereof) 520
Insurance
accounting policy 402
balance sheet of manufacturing subsidiaries 235
claims incurred (net) and movements in liabilities to
policyholders 40, 407
economic/non-economic assumptions 245
in 2012 233
liabilities under contracts issued 242, 475
net earned premiums 38, 407
products 273
PVIF business 124
risk management 125, 233, 273
Interest income/expense (net) 33, 406
accounting policy 387
average balance sheet 33
sensitivity 223, 225, 269
Interest rate derivatives 480
Interim management statements 518
Interim results 518
Internal control 332
Internet crime 135
IFRSs and Hong Kong Financial Reporting Standards
comparison 383
Investment properties 39, 236, 399, 468
Investor relations 519
J
Joint ventures 43, 460
K
Key performance indicators 22
L
Latin America 115, 431
balance sheet data 115, 431
collateral 164-167
constant currency/reported reconciliation 178
customer accounts 50
economic background 111
lending 140-142, 147, 149, 153, 157, 158, 163-167, 172,
181
loan impairment charges/allowances 169, 170
principal operations 111
profit/(loss) 111, 115, 428
profit/(loss) by country 112
review of performance 111
risk-weighted assets 79
Lease commitments 501
accounting policy 399
Legal
proceedings and regulatory matters 506
risk 271
Leveraged finance transactions 190
Liabilities 47
average balance sheet 33
by geographical region 431
constant currency/reported reconciliation 48
deferred tax 422
five years 45
maturity analysis 485
of disposal groups 475
other 475
retirement benefit 413
subordinated 480
trading 473
Life insurance business 234, 273, 477
Liquidity and funding 203
assets 206
in 2012 204
insurance 242, 277
management of risk 124, 261
net contractual cash flows 207
policies and procedures 261
primary sources of funding 261
regulation 216
Loans and advances 2, 139, 144, 179
accounting policy 389
by country 182
collateral 163
concentration of exposure 178
credit quality of 142
delinquency in the US 152
impairment 2, 162
past due but not impaired 156