FORM 6-K
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Report of Foreign Private Issuer
Pursuant to Rule 13a - 16 or 15d - 16 of
the Securities Exchange Act of 1934
For the
month of March
HSBC Holdings plc
8
Canada Square, London E14 5HQ, England
(Indicate
by check mark whether the registrant files or will file annual
reports under cover of Form 20-F or
Form 40-F).
Form
20-F X
Form 40-F
12 March 2026
HSBC HOLDINGS PLC
GROUP REPORTING CHANGES
HSBC 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.
In 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.
A copy of the data pack is also available to view and download
at: https://www.hsbc.com/investors/results-and-announcements/all-reporting
The 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.
The 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.
Constant 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.
The 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
performance.
Investor enquiries to:
Alastair Ryan, Global Head of Investor Relations, +44 (0)7468 703
010
Yafei Tian, Head of Investor Relations, Asia-Pacific, +852 2899
8909
Media enquiries to:
[email protected] +44
(0) 20 7991 8096
Note to editors:
HSBC Holdings plc
HSBC Holdings plc, the parent company of HSBC, is headquartered in
London. HSBC serves customers worldwide from offices in
56 countries and territories. With assets of US$3,233bn at
31 December 2025, HSBC is one of the world's largest
banking and financial services organisations.
The information contained in this announcement and the materials
referred to herein presents a historical view of the Group's
financial position and results of operations as at the dates and
for the periods specified and does not reflect any events,
transactions, developments or changes in circumstances that may
have occurred subsequent to those dates or periods. HSBC Holdings
plc is not providing any updated financial information, and
recipients should not assume that any historical information
remains current as of any subsequent date or period.
CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING
STATEMENTS
This announcement contains both historical and forward-looking
statements. All statements other than statements of historical fact
are, or may be deemed to be, forward-looking statements.
Forward-looking statements may be identified by the use of terms
such as 'may,' 'intends,' 'plan,' 'will,' 'should,' 'potential,'
'reasonably possible' or 'anticipates' or the negative thereof or
similar expressions, or by discussions of strategy. The Group has
based the forward-looking statements on current expectations and
projections about future events. These forward-looking statements
are subject to risks, uncertainties and assumptions about the
Group, as described under 'Cautionary statement regarding
forward-looking statements' contained in the HSBC Holdings plc
Annual Report on Form 20-F for the year ended 31 December 2025,
filed with the Securities and Exchange Commission ('SEC') on 26
February 2026 (the '2025 Form 20-F'). The Group undertakes no
obligation to publicly update or revise any forward-looking
statements, whether as a result of new information, future events
or otherwise. In light of these risks, uncertainties and
assumptions, the forward-looking events discussed herein might not
occur. Investors are cautioned not to place undue reliance on any
forward-looking statements, which speak only as of their dates.
Additional information, including information on factors which may
affect the Group's business, is contained in the 2025 Form
20-F.
Alternative Performance Measures
This announcement and the materials referred to herein contain
non-IFRS measures used by management internally that constitute
alternative performance measures under European Securities and
Markets Authority guidance and non-GAAP financial measures defined
in and presented in accordance with SEC rules and regulations
("Alternative Performance Measures"). The primary Alternative
Performance Measures we use are presented on a "constant currency"
basis which is computed by adjusting comparative period reported
results for the effects of foreign currency translation
differences, which distort period-on-period comparisons.
Reconciliations between Alternative Performance Measures and the
most directly comparable measures under IFRS are provided in our
2025 Form 20-F, which is available at www.hsbc.com.
Click on, or paste, the following link into your web browser, to
view the associated PDF document.
http://www.rns-pdf.londonstockexchange.com/rns/4036W_1-2026-3-12.pdf
ends/all
Pursuant
to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
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HSBC
Holdings plc
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By:
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Name:
Angela McEntee
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Title:
Group Company Secretary
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Date:
12 March 2026
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