CONSOLIDATED STATEMENT OF INCOME (LOSS) (UNAUDITED) (USD $) In Millions, unless otherwise specified	3 Months Ended				9 Months Ended
	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Interest income:
Loans	$ 454		$ 472		$ 1,396		$ 1,391
Securities	208		252		661		837
Trading assets	34		27		85		86
Short-term investments	19		23		49		82
Other	10		11		31		32
Total interest income	725		785		2,222		2,428
Interest expense:
Deposits	48		82		147		243
Short-term borrowings	11		9		28		24
Long-term debt	159		170		492		502
Other	15		14		40		27
Total interest expense	233		275		707		796
Net interest income	492	[1]	510	[1]	1,515	[1]	1,632	[1]
Provision for credit losses	54	[2]	84	[2]	142	[2]	173	[2]
Net interest income after provision for credit losses	438		426		1,373		1,459
Other revenues:
Credit card fees	1		18		35		70
Other fees and commissions	181		177		527		573
Trust income	29		22		92		72
Trading revenue	117		113		388		395
Other securities gains, net	35		50		189		145
Servicing and other fees from HSBC affiliates	41		63		154		165
Residential mortgage banking revenue	18		4		73		31
Gain (loss) on instruments designated at fair value and related derivatives	(6)		(187)		82		(258)
Gain on sale of branches	0		103		0		433
Other income	16		44		50		44
Total other revenues	432		407		1,590		1,670
Operating expenses:
Salaries and employee benefits	218		207		717		733
Support services from HSBC affiliates	378		372		1,064		1,143
Occupancy expense, net	57		60		173		176
Expense related to certain regulatory matters (Note 20)	0		800		0		1,500
Other expenses	202		188		478		515
Total operating expenses	855	[3]	1,627	[3]	2,432	[3]	4,067	[3]
Income (loss) from continuing operations before income tax expense	15		(794)		531		(938)
Income tax expense (benefit)	11		(12)		164		357
Income (loss) from continuing operations	4		(782)		367		(1,295)
Discontinued Operations (Note 2):
Income from discontinued operations before income tax expense	0		0		0		315
Income tax expense	0		0		0		112
Income from discontinued operations	0		0		0		203
Net income (loss)	$ 4		$ (782)		$ 367		$ (1,092)

[1] Net interest income of each segment represents the difference between actual interest earned on assets and interest paid on liabilities of the segment adjusted for a funding charge or credit. Segments are charged a cost to fund assets (e.g. customer loans) and receive a funding credit for funds provided (e.g. customer deposits) based on equivalent market rates. The objective of these charges/credits is to transfer interest rate risk from the segments to one centralized unit in Treasury and more appropriately reflect the profitability of segments.

[2] The provision assigned to the segments is based on the segments’ net charge offs and the change in allowance for credit losses.

[3] Expenses for the segments include fully apportioned corporate overhead expenses.