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Business Segments - Summary on Reconciliation of Results Under Ifrs to Us Gaap (Detail) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Dec. 31, 2017
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] $ 613 $ 606  
Group Reporting Basis Other operating income [2] 448 457  
Group Reporting Basis Total operating income 1,061 1,063  
Group Reporting Basis Expected credit losses (21) (61)  
Group Reporting Basis Revenues 1,082 1,124  
Group Reporting Basis Operating expenses [2] 1,285 820 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (203) 304  
Group Reporting Basis Total assets 212,865 239,793  
Group Reporting Basis Total loans, net 66,090 [4] 70,572  
Group Reporting Basis Goodwill 1,260 1,264  
Group Reporting Basis Total deposits 103,778 [4] 95,678  
Net interest income [1] 552 597  
Other operating income [2],[5] 513 593  
Total operating income 1,065 1,190  
Provision for credit losses (71) (77)  
Total income 1,136 1,267  
Operating expenses [2] 1,282 819 [3]  
Income (loss) before income tax (146) 448  
Total assets 182,035 [6] 201,583 $ 187,235 [6]
Total loans, net 66,739 [4] 68,667 71,882
Goodwill 1,607 1,612 1,607
Total deposits 117,953 [4] 129,258 $ 118,702
Group Reporting Basis Adjustments [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1],[7] 8 (13)  
Group Reporting Basis Other operating income [2],[7] (11) 140  
Group Reporting Basis Total operating income [7] (3) 127  
Group Reporting Basis Expected credit losses [7] (51) (27)  
Group Reporting Basis Revenues [7] 48 154  
Group Reporting Basis Operating expenses [2],[7] (9) 10 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense [7] 57 144  
Group Reporting Basis Total assets [7] (30,830) (38,255)  
Group Reporting Basis Total loans, net [7] (683) [4] (323)  
Group Reporting Basis Goodwill [7] 347 348  
Group Reporting Basis Total deposits [7] (2,803) [4] (4,430)  
Group Reporting Basis Reclassifications [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] (69) 4  
Group Reporting Basis Other operating income [2] 76 (4)  
Group Reporting Basis Total operating income 7 0  
Group Reporting Basis Expected credit losses 1 11  
Group Reporting Basis Revenues 6 (11)  
Group Reporting Basis Operating expenses [2] 6 (11) [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 0 0  
Group Reporting Basis Total assets 0 45  
Group Reporting Basis Total loans, net 1,332 [4] (1,582)  
Group Reporting Basis Goodwill 0 0  
Group Reporting Basis Total deposits 16,978 [4] 38,010  
Reclassification [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] 0 0  
Group Reporting Basis Other operating income [2] 0 0  
Group Reporting Basis Total operating income 0 0  
Group Reporting Basis Expected credit losses 0 0  
Group Reporting Basis Revenues 0 0  
Group Reporting Basis Operating expenses [2] 0 0 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 0 0  
Group Reporting Basis Total assets 0 0  
Group Reporting Basis Total loans, net 0 [4] 0  
Group Reporting Basis Goodwill 0 0  
Group Reporting Basis Total deposits 0 [4] 0  
RBWM [Member] | Operating Segments [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] 216 213  
Group Reporting Basis Other operating income [2] 93 148  
Group Reporting Basis Total operating income 309 361  
Group Reporting Basis Expected credit losses 3 9  
Group Reporting Basis Revenues 306 352  
Group Reporting Basis Operating expenses [2] 325 286 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (19) 66  
Group Reporting Basis Total assets 18,533 19,057  
Group Reporting Basis Total loans, net 16,665 [4] 16,802  
Group Reporting Basis Goodwill 581 581  
Group Reporting Basis Total deposits 34,822 [4] 34,811  
RBWM [Member] | Operating Segments [Member] | Restatement Adjustment [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Other operating income   11  
Group Reporting Basis Operating expenses   11  
CMB [Member] | Operating Segments [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] 186 180  
Group Reporting Basis Other operating income [2] 55 52  
Group Reporting Basis Total operating income 241 232  
Group Reporting Basis Expected credit losses (10) (36)  
Group Reporting Basis Revenues 251 268  
Group Reporting Basis Operating expenses [2] 151 139 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 100 129 [7]  
Group Reporting Basis Total assets 24,421 24,175  
Group Reporting Basis Total loans, net 23,402 [4] 23,170  
Group Reporting Basis Goodwill 358 358  
Group Reporting Basis Total deposits 23,573 [4] 19,914  
GBM [Member] | Operating Segments [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] 149 152  
Group Reporting Basis Other operating income [2] 197 142  
Group Reporting Basis Total operating income 346 294  
Group Reporting Basis Expected credit losses (14) (35)  
Group Reporting Basis Revenues 360 329  
Group Reporting Basis Operating expenses [2] 216 224 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 144 105 [7]  
Group Reporting Basis Total assets 85,481 84,949  
Group Reporting Basis Total loans, net 18,100 [4] 21,108  
Group Reporting Basis Goodwill 0 0  
Group Reporting Basis Total deposits 33,778 [4] 22,960  
GBM [Member] | Operating Segments [Member] | Restatement Adjustment [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Other operating income   21  
Group Reporting Basis Operating expenses   21  
Group Reporting Basis Total loans, net 200    
Group Reporting Basis Total deposits 10,800    
PB [Member] | Operating Segments [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] 47 53  
Group Reporting Basis Other operating income [2] 20 21  
Group Reporting Basis Total operating income 67 74  
Group Reporting Basis Expected credit losses (3) 2  
Group Reporting Basis Revenues 70 72  
Group Reporting Basis Operating expenses [2] 61 61 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 9 11  
Group Reporting Basis Total assets 7,356 7,808  
Group Reporting Basis Total loans, net 6,132 [4] 5,928  
Group Reporting Basis Goodwill 321 325  
Group Reporting Basis Total deposits 7,970 [4] 11,355  
CC [Member] | Operating Segments [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Net interest income [1] 15 8  
Group Reporting Basis Other operating income [2] 83 94  
Group Reporting Basis Total operating income 98 102  
Group Reporting Basis Expected credit losses 3 (1)  
Group Reporting Basis Revenues 95 103  
Group Reporting Basis Operating expenses [2] 532 110 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (437) (7)  
Group Reporting Basis Total assets 77,074 103,804  
Group Reporting Basis Total loans, net 1,791 [4] 3,564  
Group Reporting Basis Goodwill 0 0  
Group Reporting Basis Total deposits 3,635 [4] $ 6,638  
CC [Member] | Operating Segments [Member] | Restatement Adjustment [Member]      
Operating Statistics [Line Items]      
Group Reporting Basis Total loans, net (3,000)    
Group Reporting Basis Total deposits $ (900)    
[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.
[3] During the fourth quarter of 2017, we changed our presentation for certain cost reimbursements that were previously netted as an offset to affiliate expense and began presenting these reimbursements gross in affiliate income. As a result, we have reclassified prior period amounts in order to conform to the current year presentation, which increased both RBWM other operating income and RBWM operating expenses $11 million and also increased both GB&M other operating income and GB&M operating expenses $21 million during the three months ended March 31, 2017. See Note 14, "Related Party Transactions," for additional information.
[4] In addition to the changes discussed above, in conjunction with HSBC's adoption of the requirements of IFRS 9 we also adopted changes in presentation under the Group Reporting Basis related to affiliate loans and deposits as well as cash collateral posted and received. Beginning January 1, 2018, affiliate loans have been reclassified from other assets to loans, affiliate deposits have been reclassified from other liabilities to deposits, cash collateral posted has been reclassified from loans to other assets and cash collateral received has been reclassified from deposits to other liabilities. As a result of these changes, total loans, net and total deposits in the GB&M segment increased $0.2 billion and $10.8 billion, respectively, and total loans, net and total deposits in the CC segment decreased $3.0 billion and $0.9 billion, respectively, at March 31, 2018.
[5] See Note 15, "Business Segments," for a reconciliation of total other revenues on a U.S. GAAP basis to other operating income for each business segment under the Group Reporting Basis.
[6] The following table summarizes assets and liabilities related to our consolidated variable interest entities ("VIEs") at March 31, 2018 and December 31, 2017 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 $146 million and $154 million. Total assets $146 million and $154 million respectively. Liabilities: Long-term debt $73 million and $73 million, Interest, taxes and other liabilities $59 million and $59 million. Total liabilities $132 million and $132 million, respectively.
[7] Represents adjustments associated with differences between U.S. GAAP and the Group Reporting Basis.