XML 22 R187.htm IDEA: XBRL DOCUMENT v2.4.1.9
Fair Value Measurements - Assets and Liabilities Recorded as Fair Value on Nonrecurring Basis (Detail) (USD $)
In Millions, unless otherwise specified
12 Months Ended 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on a Nonrecurring Basis [Line Items]        
Goodwill impairment $ 0us-gaap_GoodwillImpairmentLoss $ 616us-gaap_GoodwillImpairmentLoss $ 0us-gaap_GoodwillImpairmentLoss  
Total Gains (Losses) (58)hsbcusa_FairValueAssetsMeasuredOnNonRecurringBasisGainLossIncludedInRevenue (676)hsbcusa_FairValueAssetsMeasuredOnNonRecurringBasisGainLossIncludedInRevenue    
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/ us-gaap_FinancialInstrumentAxis
= us-gaap_GoodwillMember
[6]   0us-gaap_AssetsFairValueDisclosureNonrecurring
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
/ us-gaap_FinancialInstrumentAxis
= us-gaap_GoodwillMember
[6]
Gbm [Member] | Operating Segments [Member]        
Fair Value, Assets and Liabilities Measured on a Nonrecurring Basis [Line Items]        
Goodwill impairment       $ 616us-gaap_GoodwillImpairmentLoss
/ us-gaap_ConsolidationItemsAxis
= us-gaap_OperatingSegmentsMember
/ us-gaap_StatementBusinessSegmentsAxis
= hsbcusa_GbmMember
[1] As of December 31, 2014 and 2013, the fair value of the loans held for sale was below cost. Certain residential mortgage loans held for sale have been classified as a Level 3 fair value measurement within the fair value hierarchy as the underlying real estate properties which determine fair value are illiquid assets as a result of market conditions and significant inputs in estimating fair value were unobservable. Additionally, the fair value of these properties is affected by, among other things, the location, the payment history and the completeness of the loan documentation.
[2] Represents residential mortgage loans held for investment whose carrying amount was reduced during the periods presented based on the fair value of the underlying collateral.
[3] As of December 31, 2014, the fair value of the loans held for sale was below cost.
[4] Certain commercial loans have undergone troubled debt restructurings and are considered impaired. As a matter of practical expedient, we measure the credit impairment of a collateral-dependent loan based on the fair value of the collateral asset. The collateral often involves real estate properties that are illiquid due to market conditions. As a result, these loans are classified as a Level 3 fair value measurement within the fair value hierarchy.
[5] Real estate owned is required to be reported on the balance sheet net of transactions costs. The real estate owned amounts in the table above reflect the fair value unadjusted for transaction costs.
[6] During 2013, goodwill with a carrying amount of $616 million allocated to our GB&M business was written down to its implied fair value of $0 million.