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Business Segments - Summary on Reconciliation of Results Under Ifrs to Us Gaap (Detail) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Dec. 31, 2017
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] $ 645 $ 595 $ 1,890 $ 1,808  
Group Reporting Basis Other operating income 413 309 1,330 [2] 1,324 [2]  
Group Reporting Basis Total operating income 1,058 904 3,220 3,132  
Group Reporting Basis Expected credit losses (26) (16) (222) (86)  
Group Reporting Basis Revenues 1,084 920 3,442 3,218  
Group Reporting Basis Operating expenses [2] 784 818 2,873 2,502 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 300 102 569 716  
Group Reporting Basis Total assets 205,623 231,847 205,623 231,847  
Group Reporting Basis Total loans, net 65,366 [4] 68,234 65,366 [4] 68,234  
Group Reporting Basis Goodwill 1,260 1,260 1,260 1,260  
Group Reporting Basis Total deposits 97,646 [4] 97,953 97,646 [4] 97,953  
Net interest income [1] 559 560 1,666 1,739  
Other operating income [5] 486 393 1,536 [2] 1,544 [2]  
Total operating income 1,045 953 3,202 3,283  
Provision for credit losses 20 (22) (96) (120)  
Total income 1,025 975 3,298 3,403  
Operating expenses [2] 790 820 2,858 2,488 [3]  
Income before income tax 235 155 440 915  
Total assets 174,002 [6] 197,886 174,002 [6] 197,886 $ 187,235 [6]
Total loans, net 66,221 [4] 66,794 66,221 [4] 66,794 71,882
Goodwill 1,607 1,607 1,607 1,607 1,607
Total deposits 112,090 [4] 121,840 112,090 [4] 121,840 $ 118,702
Group Reporting Basis Adjustments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] (2) [7] (9) [7] 12 [8] (38) [8]  
Group Reporting Basis Other operating income (15) [7] 61 [7] (35) [2],[8] 190 [2],[8]  
Group Reporting Basis Total operating income (17) [7] 52 [7] (23) [8] 152 [8]  
Group Reporting Basis Expected credit losses 47 [7] 1 [7] 114 [8] (47) [8]  
Group Reporting Basis Revenues (64) [7] 51 [7] (137) [8] 199 [8]  
Group Reporting Basis Operating expenses [2] 1 [7] (2) [7] (8) [8] 0 [3],[8]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (65) [7] 53 [7] (129) [8] 199 [8]  
Group Reporting Basis Total assets [8] (31,621) (33,961) (31,621) (33,961)  
Group Reporting Basis Total loans, net [8] (829) [4] (1,039) (829) [4] (1,039)  
Group Reporting Basis Goodwill [8] 347 347 347 347  
Group Reporting Basis Total deposits [8] (3,441) [4] (3,874) (3,441) [4] (3,874)  
Group Reporting Basis Reclassifications [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] (84) (26) (236) (31)  
Group Reporting Basis Other operating income 88 23 241 [2] 30 [2]  
Group Reporting Basis Total operating income 4 (3) 5 (1)  
Group Reporting Basis Expected credit losses (1) (7) 12 13  
Group Reporting Basis Revenues 5 4 (7) (14)  
Group Reporting Basis Operating expenses [2] 5 4 (7) (14) [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 1,684 [4] (401) 1,684 [4] (401)  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 17,885 [4] 27,761 17,885 [4] 27,761  
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] 223 231 664 665  
Group Reporting Basis Other operating income 75 65 239 [2] 451 [2]  
Group Reporting Basis Total operating income 298 296 903 1,116  
Group Reporting Basis Expected credit losses 10 11 16 17  
Group Reporting Basis Revenues 288 285 887 1,099  
Group Reporting Basis Operating expenses [2] 317 292 983 865 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense (29) (7) (96) 234  
Group Reporting Basis Total assets 18,977 18,968 18,977 18,968  
Group Reporting Basis Total loans, net 16,814 [4] 16,781 16,814 [4] 16,781  
Group Reporting Basis Goodwill 581 581 581 581  
Group Reporting Basis Total deposits 32,051 [4] 34,275 32,051 [4] 34,275  
CMB [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 206 187 587 548  
Group Reporting Basis Other operating income 56 55 169 [2] 159 [2]  
Group Reporting Basis Total operating income 262 242 756 707  
Group Reporting Basis Expected credit losses (4) (8) (50) (49)  
Group Reporting Basis Revenues 266 250 806 756  
Group Reporting Basis Operating expenses [2] 150 142 440 422 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 116 108 366 334 [8]  
Group Reporting Basis Total assets 25,289 24,154 25,289 24,154  
Group Reporting Basis Total loans, net 24,126 [4] 22,959 24,126 [4] 22,959  
Group Reporting Basis Goodwill 358 358 358 358  
Group Reporting Basis Total deposits 22,440 [4] 23,919 22,440 [4] 23,919  
GBM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 157 131 457 439  
Group Reporting Basis Other operating income 195 125 644 [2] 436 [2]  
Group Reporting Basis Total operating income 352 256 1,101 875  
Group Reporting Basis Expected credit losses (30) (18) (187) (55)  
Group Reporting Basis Revenues 382 274 1,288 930  
Group Reporting Basis Operating expenses [2] 203 214 628 686 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 179 60 660 244 [8]  
Group Reporting Basis Total assets 76,194 90,779 76,194 90,779  
Group Reporting Basis Total loans, net 17,464 [4] 18,843 17,464 [4] 18,843  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 29,777 [4] 21,628 29,777 [4] 21,628  
PB [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 42 56 132 165  
Group Reporting Basis Other operating income 17 31 53 [2] 73 [2]  
Group Reporting Basis Total operating income 59 87 185 238  
Group Reporting Basis Expected credit losses (1) (2) (4) 1  
Group Reporting Basis Revenues 60 89 189 237  
Group Reporting Basis Operating expenses [2] 59 67 181 191 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 1 22 8 46  
Group Reporting Basis Total assets 6,742 7,684 6,742 7,684  
Group Reporting Basis Total loans, net 5,656 [4] 5,900 5,656 [4] 5,900  
Group Reporting Basis Goodwill 321 321 321 321  
Group Reporting Basis Total deposits 8,167 [4] 9,737 8,167 [4] 9,737  
CC [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Net interest income [1] 17 (10) 50 (9)  
Group Reporting Basis Other operating income 70 33 225 [2] 205 [2]  
Group Reporting Basis Total operating income 87 23 275 196  
Group Reporting Basis Expected credit losses (1) 1 3 0  
Group Reporting Basis Revenues 88 22 272 196  
Group Reporting Basis Operating expenses [2] 55 103 641 338 [3]  
Group Reporting Basis Profit (Loss) Before Income Tax Expense 33 (81) (369) (142)  
Group Reporting Basis Total assets 78,421 90,262 78,421 90,262  
Group Reporting Basis Total loans, net 1,306 [4] 3,751 1,306 [4] 3,751  
Group Reporting Basis Goodwill 0 0 0 0  
Group Reporting Basis Total deposits 5,211 [4] 8,394 5,211 [4] 8,394  
Restatement Adjustment [Member] | RBWM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Other operating income   11   35  
Group Reporting Basis Operating expenses   11   35  
Restatement Adjustment [Member] | GBM [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Other operating income   14   51  
Group Reporting Basis Operating expenses   $ 14   $ 51  
Group Reporting Basis Total loans, net 200   200    
Group Reporting Basis Total deposits 8,600   8,600    
Restatement Adjustment [Member] | CC [Member] | Operating Segments [Member]          
Operating Statistics [Line Items]          
Group Reporting Basis Total loans, net 2,000   2,000    
Group Reporting Basis Total deposits $ 1,500   $ 1,500    
[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 $11 million and $35 million and also increased both GB&M other operating income and GB&M operating expenses $14 million and $51 million during the three and nine months ended September 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 $0.2 billion and $8.6 billion, respectively, and total loans, net and total deposits in the CC segment decreased $2.0 billion and $1.5 billion, respectively, at September 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 September 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 $121 million and $154 million. Total assets $121 million and $154 million respectively. Liabilities: Long-term debt $73 million and $73 million, Interest, taxes and other liabilities $61 million and $59 million. Total liabilities $134 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.