HSBC Holdings plc 1Q23 Results Presentation to Investors and Analysts 1Q23 results Appendix 1 Summary of reporting changes from 1Q23 reporting Constant currency performance IFRS 17 insurance contracts On 1st January 2023, the Group's treatment of insurance contracts transitioned from IFRS 4 to IFRS 17 The impacts of IFRS 17 included a $2.2bn reduction in NII and a$0.5bn reduction in FY22 PBT. Further impacts can be found on slide 30 and in our IFRS 17 transition document1 This presentation is on an IFRS 17 ...