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Business Segments - Summary on Reconciliation of Results Under Ifrs to Us Gaap (Detail) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2018
Jun. 30, 2017
Jun. 30, 2018
Jun. 30, 2017
Dec. 31, 2017
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] $ 632 $ 607 $ 1,245 $ 1,213  
Group Reporting Basis Other operating income 469 558 917 [2] 1,015 [2]  
Group Reporting Basis Total operating income 1,101 1,165 2,162 2,228  
Group Reporting Basis Expected credit losses (175) (9) (196) (70)  
Group Reporting Basis Revenues 1,276 1,174 2,358 2,298  
Group Reporting Basis Operating expenses [2] 804 864 2,089 1,684 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 472 310 269 614  
Group Reporting Basis Total assets 214,855 228,982 214,855 228,982  
Group Reporting Basis Total loans, net 65,261 [4] 68,495 65,261 [4] 68,495  
Group Reporting Basis Goodwill 1,260 1,264 1,260 1,264  
Group Reporting Basis Total deposits 101,729 [4] 94,421 101,729 [4] 94,421  
Net interest income [1] 555 582 1,107 1,179  
Other operating income [5] 537 558 1,050 [2] 1,151 [2]  
Total operating income 1,092 1,140 2,157 2,330  
Provision for credit losses (45) (21) (116) (98)  
Total income 1,137 1,161 2,273 2,428  
Operating expenses [2] 786 849 2,068 1,668 [3]  
Income before income tax 351 312 205 760  
Total assets 180,687 [6] 193,350 180,687 [6] 193,350 $ 187,235 [6]
Total loans, net 65,868 [4] 67,215 65,868 [4] 67,215 71,882
Goodwill 1,607 1,612 1,607 1,612 1,607
Total deposits 114,355 [4] 117,143 114,355 [4] 117,143 $ 118,702
Group Reporting Basis Adjustments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 6 [7] (16) [7] 14 [8] (29) [8]  
Group Reporting Basis Other operating income (9) [7] (11) [7] (20) [2],[8] 129 [2],[8]  
Group Reporting Basis Total operating income (3) [7] (27) [7] (6) [8] 100 [8]  
Group Reporting Basis Expected credit losses 118 [7] (21) [7] 67 [8] (48) [8]  
Group Reporting Basis Revenues (121) [7] (6) [7] (73) [8] 148 [8]  
Group Reporting Basis Operating expenses [2] 0 [7] (8) [7] (9) [8] 2 [3],[8]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (121) [7] 2 [7] (64) [8] 146 [8]  
Group Reporting Basis Total assets [8] (34,168) (35,632) (34,168) (35,632)  
Group Reporting Basis Total loans, net [8] (1,341) [4] (1,035) (1,341) [4] (1,035)  
Group Reporting Basis Goodwill [8] 347 348 347 348  
Group Reporting Basis Total deposits [8] (3,168) [4] (3,849) (3,168) [4] (3,849)  
Group Reporting Basis Reclassifications [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] (83) (9) (152) (5)  
Group Reporting Basis Other operating income 77 11 153 [2] 7 [2]  
Group Reporting Basis Total operating income (6) 2 1 2  
Group Reporting Basis Expected credit losses 12 9 13 20  
Group Reporting Basis Revenues (18) (7) (12) (18)  
Group Reporting Basis Operating expenses [2] (18) (7) (12) (18) [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 0 0 0 0  
Group Reporting Basis Total assets 0 0 0 0  
Group Reporting Basis Total loans, net 1,948 [4] (245) 1,948 [4] (245)  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 15,794 [4] 26,571 15,794 [4] 26,571  
Reclassification [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 0 0 0 0  
Group Reporting Basis Other operating income 0 0 0 [2] 0 [2]  
Group Reporting Basis Total operating income 0 0 0 0  
Group Reporting Basis Expected credit losses 0 0 0 0  
Group Reporting Basis Revenues 0 0 0 0  
Group Reporting Basis Operating expenses [2] 0 0 0 0 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 0 0 0 0  
Group Reporting Basis Total assets 0 0 0 0  
Group Reporting Basis Total loans, net 0 [4] 0 0 [4] 0  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 0 [4] 0 0 [4] 0  
RBWM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 225 221 441 434  
Group Reporting Basis Other operating income 71 238 164 [2] 386 [2]  
Group Reporting Basis Total operating income 296 459 605 820  
Group Reporting Basis Expected credit losses 3 (3) 6 6  
Group Reporting Basis Revenues 293 462 599 814  
Group Reporting Basis Operating expenses [2] 341 287 666 573 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (48) 175 (67) 241  
Group Reporting Basis Total assets 18,691 18,960 18,691 18,960  
Group Reporting Basis Total loans, net 16,695 [4] 16,709 16,695 [4] 16,709  
Group Reporting Basis Goodwill 581 581 581 581  
Group Reporting Basis Total deposits 32,672 [4] 34,868 32,672 [4] 34,868  
CMB [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 195 181 381 361  
Group Reporting Basis Other operating income 58 52 113 [2] 104 [2]  
Group Reporting Basis Total operating income 253 233 494 465  
Group Reporting Basis Expected credit losses (36) (5) (46) (41)  
Group Reporting Basis Revenues 289 238 540 506  
Group Reporting Basis Operating expenses [2] 139 141 290 280 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 150 97 250 226 [8]  
Group Reporting Basis Total assets 23,851 23,515 23,851 23,515  
Group Reporting Basis Total loans, net 22,879 [4] 22,335 22,879 [4] 22,335  
Group Reporting Basis Goodwill 358 358 358 358  
Group Reporting Basis Total deposits 23,643 [4] 20,799 23,643 [4] 20,799  
GBM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 151 156 300 308  
Group Reporting Basis Other operating income 252 169 449 [2] 311 [2]  
Group Reporting Basis Total operating income 403 325 749 619  
Group Reporting Basis Expected credit losses (143) (2) (157) (37)  
Group Reporting Basis Revenues 546 327 906 656  
Group Reporting Basis Operating expenses [2] 209 248 425 472 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 337 79 481 184 [8]  
Group Reporting Basis Total assets 79,535 80,426 79,535 80,426  
Group Reporting Basis Total loans, net 17,786 [4] 19,805 17,786 [4] 19,805  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 32,749 [4] 20,920 32,749 [4] 20,920  
PB [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 43 56 90 109  
Group Reporting Basis Other operating income 16 21 36 [2] 42 [2]  
Group Reporting Basis Total operating income 59 77 126 151  
Group Reporting Basis Expected credit losses 0 1 (3) 3  
Group Reporting Basis Revenues 59 76 129 148  
Group Reporting Basis Operating expenses [2] 61 63 122 124 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (2) 13 7 24  
Group Reporting Basis Total assets 7,075 8,131 7,075 8,131  
Group Reporting Basis Total loans, net 6,036 [4] 6,354 6,036 [4] 6,354  
Group Reporting Basis Goodwill 321 325 321 325  
Group Reporting Basis Total deposits 8,112 [4] 10,262 8,112 [4] 10,262  
CC [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 18 (7) 33 1  
Group Reporting Basis Other operating income 72 78 155 [2] 172 [2]  
Group Reporting Basis Total operating income 90 71 188 173  
Group Reporting Basis Expected credit losses 1 0 4 (1)  
Group Reporting Basis Revenues 89 71 184 174  
Group Reporting Basis Operating expenses [2] 54 125 586 235 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 35 (54) (402) (61)  
Group Reporting Basis Total assets 85,703 97,950 85,703 97,950  
Group Reporting Basis Total loans, net 1,865 [4] 3,292 1,865 [4] 3,292  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 4,553 [4] 7,572 4,553 [4] 7,572  
Restatement Adjustment [Member] | RBWM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Other operating income   13   24  
Group Reporting Basis Operating expenses   13   24  
Restatement Adjustment [Member] | GBM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Other operating income   16   37  
Group Reporting Basis Operating expenses   $ 16   $ 37  
Group Reporting Basis Total loans, net 100   100    
Group Reporting Basis Total deposits 8,400   8,400    
Restatement Adjustment [Member] | CC [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Total loans, net (2,300)   (2,300)    
Group Reporting Basis Total deposits $ (1,100)   $ (1,100)    
[1] Net interest income of each segment represents the difference between actual interest earned on assets and interest incurred 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 $13 million and $24 million and also increased both GB&M other operating income and GB&M operating expenses $16 million and $37 million during the three and six months ended June 30, 2017, respectively. 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 $0.1 billion and $8.4 billion, respectively, and total loans, net and total deposits in the CC segment decreased $2.3 billion and $1.1 billion, respectively, at June 30, 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 June 30, 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 $136 million and $154 million. Total assets $136 million and $154 million respectively. Liabilities: Long-term debt $73 million and $73 million, Interest, taxes and other liabilities $57 million and $59 million. Total liabilities $130 million and $132 million, respectively.
[7] Represents differences in financial statement presentation between U.S. GAAP and the Group Reporting Basis.
[8] Represents adjustments associated with differences between U.S. GAAP and the Group Reporting Basis.