XML 117 R105.htm IDEA: XBRL DOCUMENT v3.5.0.2
Business Segments - Summary on Reconciliation of Results Under Ifrs to Us Gaap (Detail) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Dec. 31, 2015
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] $ 608 $ 591 $ 1,885 $ 1,725  
Group Reporting Basis Other operating income 357 590 1,256 1,612  
Group Reporting Basis Total operating income 965 1,181 3,141 3,337  
Group Reporting Basis Loan impairment charges 42 42 451 104  
Group Reporting Basis Revenues 923 1,139 2,690 3,233  
Group Reporting Basis Operating expenses [2] 814 797 2,348 2,448  
Group Reporting Basis Income (loss) from continuing operations before income tax 109 342 342 785  
Group Reporting Basis Total assets 253,974 258,133 253,974 258,133  
Group Reporting Basis Total loans, net 73,630 79,858 73,630 79,858  
Group Reporting Basis Goodwill 1,264 1,264 1,264 1,264  
Group Reporting Basis Total deposits 99,995 98,598 99,995 98,598  
Net interest income [1] 604 617 1,896 1,849  
Other operating income 320 531 1,075 1,398  
Total operating income 924 1,148 2,971 3,247  
Loan impairment charges 62 [3] 47 353 [3] 94  
Total income 862 1,101 2,618 3,153  
Operating expenses [2] 803 786 2,352 2,413  
Income before income tax 59 315 266 740  
Total assets 208,310 [4] 204,366 208,310 [4] 204,366 $ 188,278 [4]
Total loans, net 76,565 84,264 76,565 84,264 82,005
Goodwill 1,612 1,612 1,612 1,612 1,612
Total deposits 131,082 131,450 131,082 131,450 $ 118,579
Group Reporting Basis Adjustments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1],[5] (18) (19) (59) (51)  
Group Reporting Basis Other operating income [5] (27) (11) (111) (36)  
Group Reporting Basis Total operating income [5] (45) (30) (170) (87)  
Group Reporting Basis Loan impairment charges [5] 16 4 (72) (9)  
Group Reporting Basis Revenues [5] (61) (34) (98) (78)  
Group Reporting Basis Operating expenses [2],[5] (11) (7) (22) (33)  
Group Reporting Basis Income (loss) from continuing operations before income tax [5] (50) (27) (76) (45)  
Group Reporting Basis Total assets [5] (45,673) (54,496) (45,673) (54,496)  
Group Reporting Basis Total loans, net [5] (447) 286 (447) 286  
Group Reporting Basis Goodwill [5] 348 348 348 348  
Group Reporting Basis Total deposits [5] (4,919) (5,167) (4,919) (5,167)  
Group Reporting Basis Reclassifications [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1],[6] 14 45 70 175  
Group Reporting Basis Other operating income [6] (10) (48) (70) (178)  
Group Reporting Basis Total operating income [6] 4 (3) 0 (3)  
Group Reporting Basis Loan impairment charges [6] 4 1 (26) (1)  
Group Reporting Basis Revenues [6] 0 (4) 26 (2)  
Group Reporting Basis Operating expenses [2],[6] 0 (4) 26 (2)  
Group Reporting Basis Income (loss) from continuing operations before income tax [6] 0 0 0 0  
Group Reporting Basis Total assets [6] 9 729 9 729  
Group Reporting Basis Total loans, net [6] 3,382 4,120 3,382 4,120  
Group Reporting Basis Goodwill [6] 0 0 0 0  
Group Reporting Basis Total deposits [6] 36,006 38,019 36,006 38,019  
Adjustments/Reconciling Items [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 0 (1) (2) (9)  
Group Reporting Basis Other operating income 0 1 2 9  
Group Reporting Basis Total operating income 0 0 0 0  
Group Reporting Basis Loan impairment charges 0 0 0 0  
Group Reporting Basis Revenues 0 0 0 0  
Group Reporting Basis Operating expenses [2] 0 0 0 0  
Group Reporting Basis Income (loss) from continuing operations before income tax 0 0 0 0  
Group Reporting Basis Total assets 0 0 0 0  
Group Reporting Basis Total loans, net 0 0 0 0  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 0 0 0 0  
RBWM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 204 197 609 597  
Group Reporting Basis Other operating income 72 85 229 260  
Group Reporting Basis Total operating income 276 282 838 857  
Group Reporting Basis Loan impairment charges 27 15 52 52  
Group Reporting Basis Revenues 249 267 786 805  
Group Reporting Basis Operating expenses [2] 283 280 810 887  
Group Reporting Basis Income (loss) from continuing operations before income tax (34) (13) (24) (82)  
Group Reporting Basis Total assets 20,719 20,177 20,719 20,177  
Group Reporting Basis Total loans, net 17,727 17,217 17,727 17,217  
Group Reporting Basis Goodwill 581 581 581 581  
Group Reporting Basis Total deposits 31,702 31,260 31,702 31,260  
CMB [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 205 209 623 613  
Group Reporting Basis Other operating income 66 82 206 228  
Group Reporting Basis Total operating income 271 291 829 841  
Group Reporting Basis Loan impairment charges (19) 23 12 37  
Group Reporting Basis Revenues 290 268 817 804  
Group Reporting Basis Operating expenses [2] 167 171 495 499  
Group Reporting Basis Income (loss) from continuing operations before income tax 123 97 322 305  
Group Reporting Basis Total assets 28,832 32,143 28,832 32,143  
Group Reporting Basis Total loans, net 27,740 30,905 27,740 30,905  
Group Reporting Basis Goodwill 358 358 358 358  
Group Reporting Basis Total deposits 24,926 22,580 24,926 22,580  
GBM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 156 142 522 392  
Group Reporting Basis Other operating income 188 287 585 772  
Group Reporting Basis Total operating income 344 429 1,107 1,164  
Group Reporting Basis Loan impairment charges 33 5 387 17  
Group Reporting Basis Revenues 311 424 720 1,147  
Group Reporting Basis Operating expenses [2] 241 247 714 770  
Group Reporting Basis Income (loss) from continuing operations before income tax 70 177 6 377  
Group Reporting Basis Total assets 195,803 196,535 195,803 196,535  
Group Reporting Basis Total loans, net 21,730 25,025 21,730 25,025  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 30,151 31,621 30,151 31,621  
PB [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 53 49 153 148  
Group Reporting Basis Other operating income 22 26 67 77  
Group Reporting Basis Total operating income 75 75 220 225  
Group Reporting Basis Loan impairment charges 1 (1) 0 (2)  
Group Reporting Basis Revenues 74 76 220 227  
Group Reporting Basis Operating expenses [2] 56 62 173 178  
Group Reporting Basis Income (loss) from continuing operations before income tax 18 14 47 49  
Group Reporting Basis Total assets 8,149 8,491 8,149 8,491  
Group Reporting Basis Total loans, net 6,433 6,711 6,433 6,711  
Group Reporting Basis Goodwill 325 325 325 325  
Group Reporting Basis Total deposits 13,216 13,137 13,216 13,137  
Other [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] (10) (5) (20) (16)  
Group Reporting Basis Other operating income 9 109 167 266  
Group Reporting Basis Total operating income (1) 104 147 250  
Group Reporting Basis Loan impairment charges 0 0 0 0  
Group Reporting Basis Revenues (1) 104 147 250  
Group Reporting Basis Operating expenses [2] 67 37 156 114  
Group Reporting Basis Income (loss) from continuing operations before income tax (68) 67 (9) 136  
Group Reporting Basis Total assets 471 787 471 787  
Group Reporting Basis Total loans, net 0 0 0 0  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits $ 0 $ 0 $ 0 $ 0  
[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 Balance Sheet Management and more appropriately reflect the profitability of segments.
[2] Expenses for the segments include fully apportioned corporate overhead expenses.
[3] The provision for credit losses and charge-offs for residential mortgage loans during both the three and nine months ended September 30, 2016 includes $11 million related to the lower of amortized cost or fair value adjustment attributable to credit factors for loans transferred to held for sale. See Note 6, "Loans Held for Sale," for additional information.
[4] The following table summarizes assets and liabilities related to our consolidated variable interest entities ("VIEs") at September 30, 2016 and December 31, 2015 which are consolidated on our balance sheet. Assets and liabilities exclude intercompany balances that eliminate in consolidation. See Note 17, "Variable Interest Entities," for additional information. Assets: Other assets $248 million and $320 million. Total assets $248 million and $320 million respectively. Liabilities: Long-term debt $79 million and $92 million, Interest, taxes and other liabilities $55 million and $68 million. Total liabilities $134 million and $160 million, respectively.
[5] Represents adjustments associated with differences between U.S. GAAP and the Group Reporting Basis.
[6] Represents differences in financial statement presentation between U.S. GAAP and the Group Reporting Basis.