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HSBC Holdings plc

Structural representation of taxonomy changes: Respondents are asked to consider if these arrangements will in fact provide them with any benefits, or if they believe an alternative possible implementation would generally be more beneficial.
No comments
Tables utilising new layout features: Since both of these are features that happened not to have appeared in the previous version of the taxonomy (although they are within the ambit of the table linkbase specification) respondents are asked to consider if these layout features will cause them implementation problems.
No comments
Taxonomy file version tags: Respondents’ views are sought on the relative value of each approach, or any reasonable alternative.
We believe there is value in keeping the current presentation where the marker indicates the taxonomy version in which the file was last changed. The file itself will indicate the applicable taxonomy but the marker allows quick detection of changes without re-analysing the whole file.
Introduction approach: Respondents’ opinions are sought on any practical considerations as to the date of transition to remittance under the 2.1 sub taxonomies.
We support the introduction of version 2.1 for all reporting due from Q1 2014 onwards. Given the complexity of the bank’s systems it is extremely difficult to switch taxonomies in between quarters during the year
General comments:
Please find attached other comments on the information circulated.
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Contact name
Cecilia Valdez