HSBC revamps segmental reporting structure

Published 07-03-2025, 02:32 pm
©  Reuters

LONDON - HSBC Holdings (NYSE:HSBC) PLC has initiated changes to its segmental reporting, which took effect on January 1, 2025. The banking giant has reorganized its business segments to better reflect its operational structure, as detailed in the data pack released today.

The restructuring consolidates HSBC’s operations into four main business segments: Hong Kong, UK, Corporate and Institutional Banking (CIB), and International Wealth and Premier Banking (IWPB). This move replaces the previous operating segments that were reported up to December 31, 2024.

Under the new framework, the Hong Kong segment includes Personal Banking and Commercial Banking of HSBC Hong Kong and Hang Seng Bank. The UK segment encompasses UK Personal Banking, which features first direct and M&S Bank, as well as UK Commercial Banking, including HSBC Innovation Bank. The CIB segment is a fusion of the Commercial Banking business outside the UK and Hong Kong with the Global Banking and Markets business. Lastly, the IWPB segment covers Premier banking outside of Hong Kong and the UK, Global Private Bank, and the wealth manufacturing businesses of Asset Management and Insurance.

HSBC has provided a re-presented view of its financial information for 2023 and 2024, aligning with the new segments for illustrative purposes. This re-presentation does not affect the consolidated financial results or financial position of the Group. The data is unaudited and aims to provide transparency on the impact of the organizational changes announced on October 22, 2024.

The Group’s reported results continue to be prepared in accordance with International Financial Reporting Standards (IFRS). HSBC also utilizes non-GAAP financial measures, such as constant currency performance, to eliminate foreign currency translation differences and provide a clearer picture of the business’s performance.

HSBC, headquartered in London, operates from offices in 58 countries and territories worldwide. With assets of $3,017 billion as of December 31, 2024, it stands as one of the largest banking and financial services organizations globally.

The information is based on a press release statement from HSBC Holdings PLC.

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