CONSOLIDATED STATEMENT OF INCOME (LOSS) (UNAUDITED) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Interest income:
Loans		$ 552	$ 568	$ 1,673	$ 1,709
Securities		231	234	715	721
Trading securities		47	52	163	197
Short-term investments		203	100	515	268
Other		14	12	38	31
Total interest income		1,047	966	3,104	2,926
Interest expense:
Deposits		188	122	507	344
Short-term borrowings		39	22	94	61
Long-term debt		256	213	749	613
Other		4	5	15	12
Total interest expense		487	362	1,365	1,030
Net interest income	[1]	560	604	1,739	1,896
Provision for credit losses		(22)	62	(120)	353
Net interest income after provision for credit losses		582	542	1,859	1,543
Other revenues:
Credit card fees		12	12	37	39
Trust and investment management fees		39	40	116	118
Other fees and commissions		167	215	492	557
Trading revenue		81	120	222	185
Other securities gains, net		5	16	29	81
Servicing and other fees from HSBC affiliates		52	50	186	155
Residential mortgage banking revenue (expense)		(4)	(3)	(8)	24
Gain (loss) on instruments designated at fair value and related derivatives		7	(88)	40	90
Other income (loss)		9	(42)	344	(174)
Total other revenues		368	320	1,458	1,075
Operating expenses:
Salaries and employee benefits		268	235	789	718
Support services from HSBC affiliates		340	354	1,034	1,029
Occupancy expense, net		63	57	193	173
Other expenses		124	157	386	432
Total operating expenses	[2]	795	803	2,402	2,352
Income before income tax		155	59	915	266
Income tax expense		61	26	321	100
Net income		$ 94	$ 33	$ 594	$ 166

[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 the segments.

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