CONSOLIDATED STATEMENT OF INCOME (LOSS) (UNAUDITED) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Interest income	$ 86	$ 286		$ 193	$ 628
Interest expense on debt held by:
Interest expense	69	146		159	306
Net interest income	17	140		34	322
Provision for credit losses	0	12	[1]	0	49	[1]
Net interest income after provision for credit losses	17	128		34	273
Other revenues:
Derivative related income (expense)	1	3		3	(112)
Gain on debt designated at fair value and related derivatives	4	16		16	40
Servicing and other fees from (to) HSBC affiliates	0	2		(27)	6
Lower of amortized cost or fair value adjustment on receivables held for sale	58	(56)		171	(111)
Gain (loss) on sale of real estate secured receivables	(2)	423		615	423
Other income	2	4		9	13
Total other revenues	63	392		787	259
Operating expenses:
Salaries and employee benefits	10	34		36	72
Occupancy and equipment expenses, net	5	4		7	10
Real estate owned expenses	0	2		1	5
Support services from HSBC affiliates	21	38		44	80
Provision for securities litigation liability	0	575		0	575
Other expenses	25	60		40	109
Total operating expenses	61	713		128	851
Income (loss) from continuing operations before income tax	19	(193)		693	(319)
Income tax expense (benefit)	2	(63)		258	(119)
Income (loss) from continuing operations	17	(130)		435	(200)
Discontinued operations:
Income (loss) from discontinued operations before income tax	(3)	(2)		3	(9)
Income tax expense (benefit)	(1)	2		1	(1)
Income (loss) from discontinued operations	(2)	(4)		2	(8)
Net income (loss)	15	(134)		437	(208)
Debt issued to non-affiliates [Member]
Interest expense on debt held by:
Interest expense	58	94		120	201
Debt issued to HSBC affiliates [Member]
Interest expense on debt held by:
Interest expense	$ 11	$ 52		$ 39	$ 105

[1] The provision for credit losses and charge-offs for real estate secured receivables during the three and six months ended June 30, 2016 included $6 million and$19 million, respectively, 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 2, "Receivables Held for Sale," for additional information.