XML 84 R74.htm IDEA: XBRL DOCUMENT v3.4.0.3
Business Segments - Reconciliation of Group Reporting Basis Segment Results (Detail) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Segment Reporting [Line Items]    
US GAAP based Net interest income $ 182 $ 184
US GAAP based Other operating income (Total other revenues) (133) (42)
US GAAP based Total operating income (loss) 49 142
US GAAP based Loan impairment charges (Provision for credit losses) [1] 37 27
US GAAP Net interest income and other operating income less provision for credit losses 12 115
US GAAP based Operating expenses 138 148
Loss from continuing operations before income tax (126) (33)
US GAAP based Customer loans (Receivables) 8,573 21,729
US GAAP based Assets 21,664 30,918
Group Reporting Basis Consolidated Totals [Member]    
Segment Reporting [Line Items]    
Net Interest Income 220 281
Group Reporting Basis Other operating income (Total other revenues) (91) (78)
Group Reporting Basis Total operating income (loss) 129 203
Group Reporting Basis Loan impairment charges (Provision for credit losses) 95 21
Group Reporting Basis Net interest income and other operating income less loan impairment charges 34 182
Operating expenses 135 148
Profit (loss) before tax (101) 34
Group Reporting Basis Customer loans (Receivables) 12,981 22,492
Total Assets 23,063 32,428
Group Reporting Basis Adjustments [Member]    
Segment Reporting [Line Items]    
Net Interest Income [2] (25) (40)
Group Reporting Basis Other operating income (Total other revenues) [2] (55) (21)
Group Reporting Basis Total operating income (loss) [2] (80) (61)
Group Reporting Basis Loan impairment charges (Provision for credit losses) [2] (58) 6
Group Reporting Basis Net interest income and other operating income less loan impairment charges [2] (22) (67)
Operating expenses [2] 3 0
Profit (loss) before tax [2] (25) (67)
Group Reporting Basis Customer loans (Receivables) [2] (4,386) (735)
Total Assets [2] (1,399) (1,510)
Group Reporting Basis Reclassifications [Member]    
Segment Reporting [Line Items]    
Net Interest Income [3] (13) (57)
Group Reporting Basis Other operating income (Total other revenues) [3] 13 57
Group Reporting Basis Total operating income (loss) [3] 0 0
Group Reporting Basis Loan impairment charges (Provision for credit losses) [3] 0 0
Group Reporting Basis Net interest income and other operating income less loan impairment charges [3] 0 0
Operating expenses [3] 0 0
Profit (loss) before tax [3] 0 0
Group Reporting Basis Customer loans (Receivables) [3] (22) (28)
Total Assets [3] $ 0 $ 0
[1] The provision for credit losses and charge-offs for real estate secured receivables during the three months ended March 31, 2016 include $13 million related to the lower of amortized cost or fair value adjustment attributable to credit factors for receivables transferred to held for sale. See Note 5, "Receivables Held for Sale," for additional information. The provision for credit losses for real estate secured receivables during the three months ended March 31, 2015 was impacted by a release of approximately $19 million associated with a correction to our credit loss reserve calculation for a segment of our portfolio.
[2] Group Reporting Basis Adjustments consist of accounting differences between U.S. GAAP and the Group Reporting Basis which have been described in Note 18, "Business Segments," in the 2015 Form 10-K.
[3] Represents differences in balance sheet and income statement presentation between U.S. GAAP and the Group Reporting Basis.