BALANCE SHEET HSBC BANK USA (Parenthetical) (USD $) In Millions, except Share data, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Securities held-to-maturity, fair value	$ 13,695		$ 1,499
Common stock, par value (usd per share)	$ 5		$ 5
Common stock, shares authorized (shares)	150,000,000		150,000,000
Common stock, shares issued (shares)	713		713
Common stock, shares outstanding (shares)	713		713
Assets:
Interest bearing deposits with banks	30,807		19,614
Securities held-to-maturity	13,469		1,358
Other assets	7,989		8,140
Total assets	185,539	[1]	185,487	[1]
Liabilities
Long-term debt	27,524		22,847
Interest, taxes and other liabilities	3,971		3,558
Total liabilities	168,572	[1]	169,023	[1]
Variable interest entities [Member]
Assets:
Interest bearing deposits with banks	0		5
Securities held-to-maturity	0		200
Other assets	380		502
Total assets	380		707
Liabilities
Long-term debt	92		92
Interest, taxes and other liabilities	75		93
Total liabilities	167		185
HSBC Bank USA [Member]
Securities held-to-maturity, fair value	13,700		1,500
Common stock, par value (usd per share)	$ 100		$ 100
Common stock, shares authorized (shares)	50,000		50,000
Common stock, shares issued (shares)	20,016		20,016
Common stock, shares outstanding (shares)	20,016		20,016
Assets:
Interest bearing deposits with banks	29,957		19,062
Securities held-to-maturity	13,465		1,354
Other assets	7,204		7,492
Total assets	178,643	[2]	179,740	[2]
Liabilities
Long-term debt	6,895		7,698
Interest, taxes and other liabilities	4,099		3,365
Total liabilities	159,668		161,531
HSBC Bank USA [Member] | Variable interest entities [Member]
Assets:
Interest bearing deposits with banks	0		5
Securities held-to-maturity	0		200
Other assets	380		502
Total assets	380		707
Liabilities
Long-term debt	92		92
Interest, taxes and other liabilities	75		93
Total liabilities	167		185
Loans Receivable [Member]
Loans Held-for-sale, designated under fair value option	152		58
Loans Receivable [Member] | HSBC Bank USA [Member]
Loans Held-for-sale, designated under fair value option	152		58
Deposits [Member]
Deposits designated under fair value option	7,346		7,740
Deposits [Member] | HSBC Bank USA [Member]
Deposits designated under fair value option	7,300		7,700
Borrowings [Member]
Long-term debt designated under fair value option	8,791		7,586
Borrowings [Member] | HSBC Bank USA [Member]
Long-term debt designated under fair value option	$ 2,400		$ 2,200

[1] The following table summarizes assets and liabilities related to our consolidated variable interest entities ("VIEs") as of December 31, 2014 and December 31, 2013 which are consolidated on our balance sheet. Assets and liabilities exclude intercompany balances that eliminate in consolidation. See Note 25, "Variable Interest Entities," for additional information. Assets: Interest bearing deposits with banks, $0 million and $5 million, Securities held-to-maturity, $0 million and $200 million Other assets $380 million and $502 million. Total assets $380 million and $707 million respectively. Liabilities: Long-term debt $92 million and $92 million, Interest, taxes and other liabilities $75 million and $93 million. Total liabilities $167 million and $185 million, respectively.

[2] The following table summarizes assets and liabilities related to our consolidated variable interest entities ("VIEs") as of December 31, 2014 and 2013 which are consolidated on our balance sheet. Assets and liabilities exclude intercompany balances that eliminate in consolidation.At December 31,2014 2013 (in millions)Assets Interest bearing deposits with banks$— $5Securities held-to-maturity— 200Other assets380 502Total assets$380 $707Liabilities Long-term debt$92 $92Interest, taxes and other liabilities75 93Total liabilities$167 $185