XML 38 R28.htm IDEA: XBRL DOCUMENT v3.8.0.1
Pension and Other Postretirement Benefits (Tables)
 9 Months Ended
Sep. 30, 2017
Pension Plan, Defined Benefit [Member]  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Components of Pension Expense for Defined Benefit Pension Plan
The table below reflects the portion of pension expense and its related components of the HSBC North America Pension Plan which has been allocated to us and is recorded in our consolidated statement of income (loss). We have not been allocated any portion of the Plan's net pension liability.
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
2017
 
2016
 
2017
 
2016
 
(in millions)
Interest cost on projected benefit obligation
$
12

 
$
12

 
$
36

 
$
36

Expected return on plan assets
(15
)
 
(15
)
 
(43
)
 
(43
)
Amortization of net actuarial loss
5

 
9

 
16

 
21

Administrative costs
—

 
1

 
2

 
3

Pension expense
$
2

 
$
7

 
$
11

 
$
17
Other Postretirement Benefit Plan, Defined Benefit [Member]  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Components of Pension Expense for Defined Benefit Pension Plan
The components of our net postretirement benefit cost are as follows:
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
2017
 
2016
 
2017
 
2016
 
(in millions)
Interest cost
$
1

 
$
1

 
$
3

 
$
3

Amortization of reduction in liability resulting from plan amendment
(1
)
 
(2
)
 
(4
)
 
(5
)
Gain from curtailment
—

 
—

 
(13
)
 
—

Amortization of net actuarial gain
(1
)
 
—

 
(1
)
 
—

Net periodic postretirement benefit cost
$
(1
)
 
$
(1
)
 
$
(15
)
 
$
(2
)