CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016		Dec. 31, 2015
Interest income:
Loans		$ 2,241	$ 2,284		$ 2,096
Securities		952	956		898
Trading securities		209	262		340
Short-term investments		669	365		108
Other		52	43		59
Total interest income		4,123	3,910		3,501
Interest expense:
Deposits		703	468		260
Short-term borrowings		124	79		46
Long-term debt		998	864		709
Other		25	15		16
Total interest expense		1,850	1,426		1,031
Net interest income	[1]	2,273	2,484		2,470
Provision for credit losses		(165)	372	[2]	361
Net interest income after provision for credit losses		2,438	2,112		2,109
Other revenues:
Credit card fees		46	52		43
Trust and investment management fees		156	153		170
Other fees and commissions		669	721		743
Trading revenue		354	227		74
Other securities gains, net		52	70		48
Servicing and other fees from HSBC affiliates		348	289		276
Residential mortgage banking revenue (expense)		(6)	16		62
Gain (loss) on instruments designated at fair value and related derivatives		43	(71)		264
Other income (loss)		340	(53)		55
Total other revenues	[3]	2,002	1,404		1,735
Operating expenses:
Salaries and employee benefits		1,077	981		1,000
Support services from HSBC affiliates		1,549	1,495		1,556
Occupancy expense, net		202	171		172
Other expenses		563	651		556
Total operating expenses	[3]	3,391	3,298	[4]	3,284	[4]
Income before income tax		1,049	218		560
Income tax expense		1,228	89		230
Net income (loss)		$ (179)	$ 129		$ 330

[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] The provision for credit losses and charge-offs for residential mortgage loans during 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 7, "Loans Held for Sale," for additional information.

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

[4] In 2017, we changed our presentation for certain cost reimbursements that were previously netted as an offset to affiliate expense. We now present these reimbursements gross in affiliate income. As a result, we have reclassified prior year amounts in order to conform to the current year presentation, which increased both RBWM other operating income and RBWM operating expenses $11 million during the year ended December 31, 2016 and also increased both GB&M other operating income and GB&M operating expenses $61 million and $63 million during the years ended December 31, 2016 and 2015, respectively. See Note 21, "Related Party Transactions," in the accompanying consolidated financial statements for additional information.