Balance Sheet Hang Seng Bank Limited

Stocks

11 HK0011000095

Delayed Hong Kong S.E. Other stock markets 03:08:06 2026-01-14 am EST			5-day change	1st Jan Change
154.30 ^HKD	-.--%		-.--%	+0.52%

May. 13	Henderson Land Taps HSBC, Hang Seng for Biodiversity Loan Facilities	MT
Mar. 10	Hang Seng Bank Limited Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: HANG SENG BANK LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Interest Income On Loans	28.03B	39.32B	59.44B	61.28B	50.24B
Interest Income On Investments	653M	1.14B	253M	207M	210M
Interest Income, Total	28.68B	40.46B	59.69B	61.48B	50.45B
Interest On Deposits	4.68B	11.25B	27.14B	30.49B	21.4B
Interest Expense, Total	4.68B	11.25B	27.14B	30.49B	21.4B
Net Interest Income	24B	29.21B	32.55B	30.99B	29.05B
Income From Trading Activities	-	-	-	-	-
Gain (Loss) on Sale of Assets	-48M	-15M	-7M	-9M	-6M
Gain (Loss) on Sale of Invest. & Securities - (Rev)	206M	75M	-3M	53M	29M
Total Other Non Interest Income	9.21B	6.45B	8.28B	10.79B	13.47B
Non Interest Income, Total	9.37B	6.51B	8.27B	10.84B	13.49B
Revenues Before Provison For Loan Losses	33.37B	35.72B	40.82B	41.83B	42.54B
Provision For Loan Losses	2.81B	7.63B	6.25B	4.77B	8.05B
Total Revenues	30.56B	28.09B	34.57B	37.05B	34.5B
Salaries And Other Employee Benefits	6.28B	6.41B	5.76B	5.88B	6.02B
Amort. of Goodwill & Intang. Assets	472M	702M	934M	1.17B	1.31B
Occupancy Expense	2.07B	1.97B	1.92B	1.96B	1.84B
Selling General & Admin Expenses, Total	5.32B	5.69B	6.02B	6.18B	6.41B
(Income) Loss on Equity Invest.	-72M	10M	-193M	-39M	45M
Non Interest Expense, Total	14.06B	14.79B	14.43B	15.15B	15.63B
EBT, Excl. Unusual Items	16.5B	13.3B	20.14B	21.9B	18.86B
Asset Writedown	-116M	-1.86B	-38M	-886M	-956M
EBT, Incl. Unusual Items	16.38B	11.44B	20.1B	21.01B	17.91B
Income Tax Expense	2.44B	1.29B	2.27B	2.64B	2.15B
Earnings From Continuing Operations	13.95B	10.15B	17.84B	18.37B	15.76B
Net Income to Company	13.95B	10.15B	17.84B	18.37B	15.76B
Minority Interest	14M	14M	10M	10M	5M
Net Income - (IS)	13.96B	10.16B	17.85B	18.38B	15.76B
Preferred Dividend and Other Adjustments	703M	710M	708M	699M	837M
Net Income to Common Incl Extra Items	13.26B	9.46B	17.14B	17.68B	14.92B
Net Income to Common Excl. Extra Items	13.26B	9.46B	17.14B	17.68B	14.92B
Per Share Items
Net EPS - Basic	6.93	4.95	8.97	9.33	7.94
Basic EPS - Continuing Operations	6.93	4.95	8.97	9.33	7.94
Basic Weighted Average Shares Outstanding	1.91B	1.91B	1.91B	1.9B	1.88B
Net EPS - Diluted	6.93	4.95	8.97	9.33	7.94
Diluted EPS - Continuing Operations	6.93	4.95	8.97	9.33	7.94
Diluted Weighted Average Shares Outstanding	1.91B	1.91B	1.91B	1.9B	1.88B
Normalized Basic EPS	5.4	4.36	6.59	7.23	6.28
Normalized Diluted EPS	5.4	4.36	6.59	7.23	6.28
Dividend Per Share	5.1	4.1	6.5	6.8	6.8
Payout Ratio	88.57	80.32	60.74	74.12	90.01
American Depositary Receipts Ratio (ADR)	1	1	1	1	1
Supplemental Items
Effective Tax Rate - (Ratio)	14.89	11.26	11.28	12.59	12.01
Total Current Taxes	2.54B	2.03B	2.73B	3.63B	3.8B
Total Deferred Taxes	-104M	-739M	-461M	-982M	-1.64B
Normalized Net Income	10.33B	8.33B	12.6B	13.7B	11.8B
Non-Cash Pension Expense	11M	11M	19M	7M	-
Supplemental Operating Expense Items
Stock-Based Comp., SG&A Exp. (Total)	36M	35M	36M	35M	47M
Total Stock-Based Compensation	36M	35M	36M	35M	47M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	84.64B	118B	79.03B	146B	89.72B
Investment Securities, Total	553B	656B	611B	682B	799B
Trading Asset Securities, Total	60.66B	70.12B	58.94B	59.84B	40.01B
Total investments	614B	726B	670B	741B	839B
Gross Loans	1,004B	947B	888B	832B	807B
Allowance For Loan Losses	-6.93B	-13.39B	-13.63B	-12.97B	-19.19B
Other Adjustments to Gross Loans	-	-2.2B	-13.63B	-	-
Net Loans	997B	931B	860B	819B	787B
Gross Property Plant And Equipment	33.58B	29.94B	29.83B	27.99B	27.1B
Accumulated Depreciation	-2.38B	-2.44B	-2.76B	-3.05B	-3.25B
Net Property Plant And Equipment	31.2B	27.5B	27.08B	24.94B	23.86B
Goodwill	329M	329M	329M	329M	329M
Other Intangibles, Total	25.16B	24.18B	4.01B	4.14B	4.16B
Investment in Real Estate	9.54B	12B	12B	11.22B	10.29B
Other Receivables	-	-	-	-	17M
Restricted Cash	10.5B	10.13B	7.37B	7.84B	7.35B
Other Current Assets, Total	24.31B	25.48B	18.02B	17.97B	31.41B
Deferred Tax Assets Long-Term (Collected)	-	-	-	-	4.68B
Other Real Estate Owned And Foreclosed	35M	217M	-	-	-
Other Long-Term Assets, Total	23.2B	17.89B	14.33B	22.68B	21.1B
Total Assets	1,820B	1,894B	1,692B	1,795B	1,819B
Liabilities
Accrued Expenses, Total	3.76B	6.64B	9.3B	8.78B	6.57B
Interest Bearing Deposits	1,191B	1,289B	1,142B	1,219B	1,302B
Non-Interest Bearing Deposits	150B	103B	82.6B	74.45B	-
Total Deposits	1,341B	1,392B	1,225B	1,294B	1,302B
Short-Term Borrowings	12.25B	20.99B	14.48B	13.52B	10.67B
Current Portion of Long-Term Debt	15.79B	11.3B	-	25.63B	26.79B
Long-Term Debt	28.29B	29.37B	43.43B	23.28B	21.09B
Long-Term Leases	1.88B	1.43B	1.21B	902M	1.39B
Current Income Taxes Payable	603M	389M	990M	1.48B	1.12B
Other Current Liabilities - (Bank / Utility Template)	63.75B	68.52B	51.47B	37.85B	33.28B
Pension & Other Post Retirement Benefits	339M	414M	76M	-	12M
Deferred Tax Liability Non-Current	7.3B	6.64B	3.68B	3.72B	3.91B
Other Non Current Liabilities	161B	172B	174B	217B	240B
Total Liabilities	1,636B	1,710B	1,524B	1,626B	1,646B
Common Stock, Total	9.66B	9.66B	9.66B	9.66B	9.66B
Retained Earnings	140B	143B	127B	129B	131B
Comprehensive Income and Other	34.57B	31.56B	31.85B	30.47B	32.38B
Total Common Equity	184B	184B	168B	170B	173B
Minority Interest	84M	65M	53M	42M	38M
Total Equity	184B	184B	168B	170B	173B
Total Liabilities And Equity	1,820B	1,894B	1,692B	1,795B	1,819B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.91B	1.91B	1.91B	1.88B	1.87B
ECS Total Common Shares Outstanding	1.91B	1.91B	1.91B	1.88B	1.87B
Book Value / Share	96.42	96.19	87.94	90.06	92.18
Tangible Book Value	159B	159B	164B	165B	168B
Tangible Book Value Per Share	83.09	83.37	85.67	87.69	89.79
Total Debt	58.21B	63.09B	59.12B	63.33B	59.94B
Deposits at Interest - Cash	92.49B	135B	84.97B	159B	126B
Debt Equivalent of Unfunded Proj. Benefit Obligation	339M	414M	76M	-287M	-
Net Debt	-135B	-206B	-162B	-207B	-214B
Equity Method Investments, Total	2.34B	2.26B	2.36B	2.32B	2.2B
Full Time Employees	9.4K	8.71K	8.49K	8.33K	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	13.96B	10.16B	17.85B	18.38B	15.76B
Depreciation, Depletion & Amortization	2.07B	1.97B	1.92B	1.96B	1.84B
Total Depreciation, Depletion & Amortization	2.07B	1.97B	1.92B	1.96B	1.84B
Amortization of Deferred Charges, Total	472M	702M	934M	1.17B	1.31B
(Gain) Loss on Sale of Investments - (CF)	-206M	-75M	3M	-53M	-29M
Total Asset Writedown	116M	1.86B	38M	596M	666M
Provision for Credit Losses	1.74B	6.86B	877M	-1.36B	5.52B
(Income) Loss On Equity Investments - (CF)	-72M	10M	-193M	-39M	45M
Change in Trading Asset Securities	-10.32B	60M	3.36B	4.38B	-13.05B
Change in Other Net Operating Assets (Collected)	-57.38B	71.75B	73.34B	66.03B	-2.89B
Other Operating Activities	3.24B	10.64B	-17.14B	-7.23B	-33.47B
Cash from Operations	-46.38B	104B	80.98B	83.83B	-24.3B
Capital Expenditure	-2.15B	-1.89B	-1.75B	-1.75B	-1.77B
Sale of Property, Plant, and Equipment	-	8M	-	-	-
Investment in Marketable and Equity Securities, Total	24.45B	-83.86B	42.3B	-82.07B	23.36B
Net (Increase) Decrease in Loans Originated / Sold - Investing	2.27B	1.44B	-	-	-
Other Investing Activities, Total	2M	-	10M	7M	7M
Cash from Investing	24.57B	-84.3B	40.56B	-83.81B	21.6B
Long-Term Debt Issued, Total	5B	3B	-	-	-
Total Debt Issued	5B	3B	-	-	-
Long-Term Debt Repaid, Total	-584M	-547M	-515M	-500M	-6.7B
Total Debt Repaid	-584M	-547M	-515M	-500M	-6.7B
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-	-	-	-3.01B	-1.08B
Common Dividends Paid	-12.36B	-8.16B	-10.84B	-13.62B	-14.19B
Common & Preferred Stock Dividends Paid	-12.36B	-8.16B	-10.84B	-13.62B	-14.19B
Net Increase (Decrease) in Deposit Accounts - (CF)	32.2B	30.95B	-165B	74.82B	13.01B
Special Dividend Paid	-	-	-	-	-
Other Financing Activities, Total	-336M	-691M	-1.7B	-1.73B	-1.22B
Cash from Financing	23.92B	24.55B	-178B	55.96B	-10.18B
Foreign Exchange Rate Adjustments	-591M	-2.52B	1.34B	-2.59B	2.45B
Net Change in Cash	1.52B	41.68B	-55.63B	53.39B	-10.43B
Supplemental Items
Cash Interest Paid	4.53B	8.11B	27.76B	33.61B	25.38B
Cash Income Tax Paid (Refund)	2.23B	2.22B	2.13B	3.17B	4.13B
Net Debt Issued / Repaid	4.42B	2.45B	-515M	-500M	-6.7B

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	0.78	0.55	1.01	1.05	0.87
Return On Equity %	7.59	5.51	10.87	10.88	9.21
Return on Common Equity	7.22	5.14	10.45	10.47	8.72
Shareholders Value Added	-8.09B	-11.93B	-1.84B	-1.88B	-4.77B
Margin Analysis
SG&A Margin	44.7	50.11	39.6	37.84	41.39
Net Interest Income / Total Revenues %	78.52	103.98	94.14	83.64	84.23
EBT Excl. Non-Recurring Items Margin %	53.99	47.35	58.26	59.1	54.69
Income From Continuing Operations Margin %	45.63	36.14	51.59	49.57	45.68
Net Income Margin %	45.68	36.19	51.62	49.6	45.69
Net Avail. For Common Margin %	43.38	33.66	49.57	47.71	43.27
Normalized Net Income Margin	33.79	29.65	36.44	36.97	34.19
Asset quality
Nonperforming Loans / Total Loans %	1.04	2.56	2.79	6.12	7.04
Nonperforming Loans / Total Assets %	0.57	1.28	1.46	2.84	3.12
Nonperforming Assets / Total Assets %	0.57	1.29	1.48	2.86	3.14
NPAs / Loans and OREO	1.04	2.58	2.82	6.17	7.08
NPAs / Equity	5.67	13.28	14.86	30.26	33.05
Allowance for Credit Losses / Net Charge-offs %	649.91	1.74K	253.83	211.36	758.46
Allowance for Credit Losses / Nonperforming Loans %	66.43	55.32	55.08	25.46	33.78
Allowance for Credit Losses / Total Loans %	0.69	1.41	1.54	1.56	2.38
Provision for Loan Losses / Net Charge-offs %	263.32	992.97	116.33	77.76	318.14
Capital And Funding
Total Average Common Equity / Total Average Assets %	10.26	9.91	9.25	9.68	9.47
Total Average Equity / Total Average Assets %	10.27	9.92	9.25	9.69	9.47
Total Equity + Allowance for Loan Losses / Total Loans %	19.04	20.83	20.48	21.93	23.79
Gross Loans / Total Deposits %	74.89	68.02	72.47	64.32	61.95
Net Loans / Total Deposits %	74.37	66.9	70.25	63.31	60.47
Tier 1 Capital Ratio %	17.5	16.8	19.9	19.4	25.5
Total Capital Ratio %	18.9	18.1	21.4	20.8	27.1
Core Tier 1 Capital Ratio	15.9	15.2	18.1	17.7	23.3
Tier 2 Capital Ratio	1.42	1.37	1.52	1.39	1.61
Coverage Ratio	66.43	55.32	55.08	25.46	33.78
Interbank Ratio	348.17	495.75	-	-	557.36
Fixed Charges Coverage
EBT + Interest Expense / Interest Expense	4.5	2.02	1.74	1.69	1.84
Growth Over Prior Year
Net Interest Income, 1 Yr. Growth %	-11.33	21.7	26.27	-4.78	-6.25
Non Interest Income, 1 Yr. Growth %	35.37	-30.55	-4.05	30.6	24.49
Provision For Loan Losses, 1 Yr. Growth %	2.52	171.68	-18.79	-23.61	68.64
Total Revenues, 1 Yr. Growth %	-2.19	-8.09	29.47	7.1	-6.91
Earnings From Cont. Operations, 1 Yr. Growth %	-16.34	-27.21	58.25	2.98	-14.22
Net Income, 1 Yr. Growth %	-16.34	-27.18	58.14	2.98	-14.24
Normalized Net Income, 1 Yr. Growth %	-8.18	-19.37	56	8.59	-13.89
Diluted EPS Before Extra, 1 Yr. Growth %	-17.08	-28.68	62.06	4.04	-14.85
Dividend Per Share, 1 Yr. Growth %	-7.27	-19.61	58.54	4.62	0
Gross Loans, 1 Yr. Growth %	5.72	-5.86	-6.26	-4.8	-3.07
Allowance For Loan Losses, 1 Yr. Growth %	33.75	93.33	1.78	-4.84	47.91
Net Loans, 1 Yr. Growth %	5.57	-6.62	-7.62	-4.8	-3.88
Non Performing Loans, 1 Yr. Growth %	82.2	132.16	2.22	105.92	11.47
Non Performing Assets, 1 Yr. Growth %	81.92	133.46	2.32	105.3	11.23
Total Assets, 1 Yr. Growth %	3.43	4.04	-8.75	6.09	1.33
Total Deposits, 1 Yr Growth %	2.12	3.8	-12.02	5.63	0.63
Tangible Book Value, 1 Yr. Growth %	0.3	0.34	4.97	0.77	1.89
Average Interest Earning Assets, 1 Yr. Growth %	2.73	2.91	-3.85	-0.66	3.7
Common Equity, 1 Yr. Growth %	0.67	-0.24	5.13	0.83	1.85
Total Equity, 1 Yr. Growth %	0.67	-0.25	5.12	0.82	1.84
Compound Annual Growth Rate Over Two Years
Net Interest Income, 2 Yr. CAGR %	-13.93	3.88	16.46	9.65	-5.52
Non Interest Income, 2 Yr. CAGR %	19.55	-3.04	-6.04	12.1	27.51
Provision For Loan Losses, 2 Yr. CAGR %	23.61	66.89	49.19	-21.24	13.5
Total Revenues, 2 Yr. CAGR %	-9.26	-5.19	6.36	17.79	-0.15
Earnings From Cont. Operations, 2 Yr. CAGR %	-25.04	-21.97	13.1	27.66	-6.01
Net Income, 2 Yr. CAGR %	-25.03	-21.95	13.07	27.61	-6.03
Normalized Net Income, 2 Yr. CAGR %	-17.47	-13.95	10.45	30.23	-3.3
Diluted EPS Before Extra, 2 Yr. CAGR %	-26.32	-23.1	13.71	29.85	-5.88
Dividend Per Share, 2 Yr. CAGR %	-21.14	-13.66	12.89	28.78	2.28
Gross Loans, 2 Yr. CAGR %	3.01	-0.16	-6.06	-6.26	-3.94
Allowance For Loan Losses, 2 Yr. CAGR %	40.43	60.8	40.28	-1.58	18.64
Net Loans, 2 Yr. CAGR %	2.85	-0.71	-7.12	-6.22	-4.34
Non Performing Loans, 2 Yr. CAGR %	124.3	105.67	54.05	45.08	51.51
Non Performing Assets, 2 Yr. CAGR %	123.65	106.08	54.56	44.94	51.11
Total Assets, 2 Yr. CAGR %	4.18	3.74	-3.58	-1.61	3.69
Total Deposits, 2 Yr CAGR %	3.6	2.96	-4.43	-3.6	3.1
Tangible Book Value, 2 Yr. CAGR %	0.63	0.32	1.55	2.85	1.33
Average Interest Earning Assets, 2 Yr. CAGR %	4.29	2.82	-6.12	-2.27	1.5
Common Equity, 2 Yr. CAGR %	1.53	0.22	-4.5	2.95	1.34
Total Equity, 2 Yr. CAGR %	1.53	0.21	-4.5	2.95	1.33
Compound Annual Growth Rate Over Three Years
Net Interest Income, 3 Yr. CAGR %	-7.37	-3.4	6.34	8.9	4.07
Non Interest Income, 3 Yr. CAGR %	-1.13	-0.24	6.12	4.96	16.09
Provision For Loan Losses, 3 Yr. CAGR %	41.25	60.72	31.65	19.36	1.51
Total Revenues, 3 Yr. CAGR %	-7.72	-8.87	3.43	6.63	8.91
Earnings From Cont. Operations, 3 Yr. CAGR %	-16.77	-25.77	2.28	9.62	11.81
Net Income, 3 Yr. CAGR %	-16.77	-25.76	2.27	9.6	11.78
Normalized Net Income, 3 Yr. CAGR %	-15.07	-18.11	3.86	9.87	13.46
Diluted EPS Before Extra, 3 Yr. CAGR %	-17.79	-27.12	2.35	10.39	12.81
Dividend Per Share, 3 Yr. CAGR %	-12.06	-20.63	5.73	10.06	18.37
Gross Loans, 3 Yr. CAGR %	4.62	0.02	-2.24	-6.12	-5.21
Allowance For Loan Losses, 3 Yr. CAGR %	37.28	56.22	38.07	23.26	12.73
Net Loans, 3 Yr. CAGR %	4.48	-0.41	-3.07	-6.35	-5.44
Non Performing Loans, 3 Yr. CAGR %	69.02	126.89	62.91	69.7	32.88
Non Performing Assets, 3 Yr. CAGR %	68.74	126.87	63.19	69.9	32.7
Total Assets, 3 Yr. CAGR %	5.02	4.14	-1.3	-0.46	-0.64
Total Deposits, 3 Yr CAGR %	4.02	3.67	-2.3	-1.19	-2.21
Tangible Book Value, 3 Yr. CAGR %	3.01	0.53	1.13	1.29	2.53
Average Interest Earning Assets, 3 Yr. CAGR %	5.05	3.83	-3.26	-4.33	-0.32
Common Equity, 3 Yr. CAGR %	4.38	0.94	-2.8	-2.75	2.58
Total Equity, 3 Yr. CAGR %	4.39	0.93	-2.81	-2.76	2.58
Compound Annual Growth Rate Over Five Years
Net Interest Income, 5 Yr. CAGR %	1.35	3.35	1.51	-0.88	1.43
Non Interest Income, 5 Yr. CAGR %	9.62	-7.63	-3.13	10.57	14.27
Provision For Loan Losses, 5 Yr. CAGR %	16.41	48.9	44.38	21.04	24.07
Total Revenues, 5 Yr. CAGR %	2.47	-3.41	-2.33	-0.03	2
Earnings From Cont. Operations, 5 Yr. CAGR %	-2.96	-12.69	-5.91	-5.84	-1.12
Net Income, 5 Yr. CAGR %	-2.95	-12.68	-5.92	-5.85	-1.13
Normalized Net Income, 5 Yr. CAGR %	-0.46	-10.07	-5.66	-2.01	0.96
Diluted EPS Before Extra, 5 Yr. CAGR %	-3.53	-13.65	-6.4	-6.1	-1.02
Dividend Per Share, 5 Yr. CAGR %	-3.52	-9.36	-2.82	-3.68	4.33
Gross Loans, 5 Yr. CAGR %	7.46	3.22	0.24	-2.54	-3.22
Allowance For Loan Losses, 5 Yr. CAGR %	30.1	53.01	38.47	29.86	29.94
Net Loans, 5 Yr. CAGR %	7.37	2.92	-0.32	-2.78	-3.58
Non Performing Loans, 5 Yr. CAGR %	26.38	65.16	62.86	89.73	58.25
Non Performing Assets, 5 Yr. CAGR %	26.28	64.76	62.92	89.64	58.25
Total Assets, 5 Yr. CAGR %	5.74	5.08	1.49	1.37	0.67
Total Deposits, 5 Yr CAGR %	5.81	5.22	0.55	0.7	-0.17
Tangible Book Value, 5 Yr. CAGR %	4.71	3.12	2.42	1.02	1.21
Average Interest Earning Assets, 5 Yr. CAGR %	5.84	5.31	0.43	-0.97	-1.38
Common Equity, 5 Yr. CAGR %	5.56	3.88	0.74	-1.06	-1.17
Total Equity, 5 Yr. CAGR %	5.56	3.88	0.74	-1.07	-1.17