Business Segments (Tables)

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Reconciliation of IFRS Basis Segment Results

The following table reconciles our IFRSs segment results to the U.S. GAAP consolidated totals:

	IFRSs Consumer Segment Totals			IFRSs Adjustments(1)			IFRSs Reclassifications(2)			U.S. GAAP Consolidated Totals
	(in millions)
Three Months Ended September 30, 2014:
Net interest income	$	336		$	(63	)	$	(63	)	$	210
Other operating income (Total other revenues)	104			7			58			169
Total operating income (loss)	440			(56		)	(5		)	379
Loan impairment charges (Provision for credit losses)	(76		)	34			(1		)	(43		)
Net interest income and other operating income less loan impairment charges	516			(90		)	(4		)	422
Operating expenses	189			(11		)	(4		)	174
Profit (loss) before tax	$	327		$	(79	)	$	—		$	248
Three Months Ended September 30, 2013:
Net interest income	$	491		$	(187	)	$	(75	)	$	229
Other operating income (Total other revenues)	(28		)	63			79			114
Total operating income (loss)	463			(124		)	4			343
Loan impairment charges (Provision for credit losses)	115			(275		)	—			(160		)
Net interest income and other operating income less loan impairment charges	348			151			4			503
Operating expenses	207			5			4			216
Profit (loss) before tax	$	141		$	146		$	—		$	287
Nine Months Ended September 30, 2014:
Net interest income	$	1,078		$	(218	)	$	(193	)	$	667
Other operating income (Total other revenues)	(57		)	179			176			298
Total operating income (loss)	1,021			(39		)	(17		)	965
Loan impairment charges (Provision for credit losses)	53			(291		)	—			(238		)
Net interest income and other operating income less loan impairment charges	968			252			(17		)	1,203
Operating expenses	529			—			(17		)	512
Profit (loss) before tax	$	439		$	252		$	—		$	691
Balances at end of period:
Customer loans (Receivables)	$	24,485		$	(949	)	$	(33	)	$	23,503
Assets	33,632			(1,053		)	—			32,579
Nine Months Ended September 30, 2013:
Net interest income	$	1,620		$	(514	)	$	(245	)	$	861
Other operating income (Total other revenues)	(343		)	1,183			256			1,096
Total operating income (loss)	1,277			669			11			1,957
Loan impairment charges (Provision for credit losses)	558			(427		)	—			131
Net interest income and other operating income less loan impairment charges	719			1,096			11			1,826
Operating expenses	615			53			11			679
Profit (loss) before tax	$	104		$	1,043		$	—		$	1,147
Balances at end of period:
Customer loans (Receivables)	$	32,436		$	(4,553	)	$	(39	)	$	27,844
Assets	42,774			(1,995		)	—			40,779

⁽¹⁾  IFRSs Adjustments consist of the accounting differences between U.S. GAAP and IFRSs which have been described in Note 18, "Business Segments," in the 2013 Form 10-K.

⁽²⁾  Represents differences in balance sheet and income statement presentation between U.S. GAAP and IFRSs