CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Interest income	$ 1,025		$ 1,598		$ 1,926
Interest expense on debt held by:
Interest expense	512		895		1,058
Net interest income	513		703		868
Provision for credit losses	621	[1]	250	[1]	(365)
Net interest income after provision for credit losses	(108)		453		1,233
Other revenues:
Derivative related expense	(108)		(97)		(303)
Gain on debt designated at fair value and related derivatives	52		213		208
Servicing and other fees from HSBC affiliates	1		20		28
Lower of amortized cost or fair value adjustment on receivables held for sale	(212)		(130)		201
Gain on sale of real estate secured receivables	633		12		63
Other income	23		73		29
Total other revenues	389		91		226
Operating expenses:
Salaries and employee benefits	158		196		197
Occupancy and equipment expenses, net	17		30		36
Real estate owned expenses	7		19		19
Support services from HSBC affiliates	158		224		271
Provision for securities litigation liability	575		700		0
Other expenses	180		240		165
Total operating expenses	1,095		1,409		688
Income (loss) from continuing operations before income tax	(814)		(865)		771
Income tax expense (benefit)	(258)		(471)		224
Income (loss) from continuing operations	(556)		(394)		547
Discontinued operations:
Income (loss) from discontinued operations before income tax	42		(54)		(27)
Income tax expense (benefit)	15		(17)		(3)
Income (loss) from discontinued operations	27		(37)		(24)
Net income (loss)	(529)		(431)		523
Debt issued to non-affiliates [Member]
Interest expense on debt held by:
Interest expense	329		688		836
Debt issued to HSBC affiliates [Member]
Interest expense on debt held by:
Interest expense	$ 183		$ 207		$ 222

[1] The provision for credit losses and charge-offs for real estate secured receivables during the year ended December 31, 2016 includes $576 million related to the initial lower of amortized cost or fair value adjustment attributable to credit factors for receivables transferred to held for sale. For the year ended December 31, 2015, the provision for credit losses and charge-offs included $234 million related to the initial lower of amortized cost or fair value adjustment attributable to credit factors for receivables transferred to held for sale. See Note 7, "Receivables Held for Sale," for additional information. During the year ended December 31, 2016, net charge-offs dollars were impacted by an out of period adjustment which decreased net charge-offs by $12 million in order to properly reflect charge-offs for receivables which received a partial forgiveness of principal as a result of an account modification in prior periods. The provision for credit losses for real estate secured receivables during the year ended December 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.