HSBC 2013 Annual Report Download - page 59
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Consolidated Financial Statements and Notes on the Financial Statements
Page
Consolidated Financial Statements
Consolidated income statement ......................... 58
Consolidated statement of comprehensive
income .......................................................... 59
Consolidated statement of financial position ..... 60
Consolidated statement of cash flows ................ 61
Consolidated statement of changes in equity ..... 62
Notes on the Consolidated Financial Statements
1 Basis of preparation ..................................... 63
2 Summary of significant accounting policies 67
3 Net operating income ................................... 78
4 Employee compensation and benefits .......... 79
5 Share-based payments .................................. 82
6 Tax expense .................................................. 83
7 Dividends ..................................................... 84
8 Segment analysis .......................................... 85
9 Analysis of financial assets and liabilities
by measurement basis ............................ 88
10 Trading assets ............................................... 90
11 Derivatives ................................................... 90
12 Financial investments .................................. 96
13 Interest rate sensitivity ................................. 97
14 Transfers of financial assets not qualifying
for derecognition .................................... 99
Page
15 Property, plant and equipment ..................... 99
16 Investments in subsidiaries and
other entities ........................................... 100
17 Other assets .................................................. 101
18 Goodwill and intangible assets .................... 101
19 Trading liabilities ......................................... 101
20 Debt securities in issue ................................ 101
21 Financial liabilities designated
at fair value............................................. 102
22 Other liabilities ............................................ 102
23 Subordinated liabilities ................................ 102
24 Fair values of financial instruments ............. 103
25 Assets charged as security for liabilities and
collateral accepted as security for assets 109
26 Share capital ................................................. 110
27 Non-controlling interest in trust
and subsidiary ........................................ 111
28 Notes on the statement of cash flows ........... 112
29 Contingent liabilities, contractual
commitments and guarantees ................. 113
30 Lease commitments ..................................... 115
31 Related party transactions ............................ 116
32 Offsetting of financial assets and
financial liabilities .................................. 118
33 Events after the reporting period ................. 120
Consolidated Financial Statements
57
HSBC BANK CANADA