DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS (Details 2) (USD $) In Millions, unless otherwise specified	3 Months Ended	6 Months Ended
Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Liabilities
Income (loss) before tax	$ (3)	$ 51	$ 37	$ (52)
Spain Consumer Business
Assets
Cash and deposits with banks	61		61
Loans (net of allowance of $177 million)	1,804		1,804
Allowance	177		177
Goodwill	116		116
Other assets	53		53
Total assets	2,034		2,034
Liabilities
Deposits	2,455		2,455
Other liabilities	84		84
Total liabilities	2,539		2,539
Income (loss) before tax	12	15	33	26
Greece Consumer Business
Assets
Cash and deposits with banks	24		24
Loans (net of allowance of $177 million)	298		298
Allowance	204		204
Other assets	8		8
Total assets	330		330
Liabilities
Deposits	1,280		1,280
Other liabilities	35		35
Total liabilities	1,315		1,315
Income (loss) before tax	$ (25)	$ (78)	$ (40)	$ (134)

Disposal Group, Including Discontinued Operation, Allowance on Loans

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- Definition

Disposal Group, Including Discontinued Operation, Deposits

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No definition available.

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The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for assets of a disposal group, including a component of the entity (discontinued operation), to be sold or that has been disposed of through sale, as of the financial statement date.

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Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

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-SubTopic 20

-Section 45

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-Section S99

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-Subparagraph (SX 210.7-04.12)

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-Number 210

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-Article 7

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-Name Regulation S-X (SX)

-Number 210

-Section 05

-Paragraph 15

-Article 3

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For the disposal group, including a component of the entity (discontinued operation), the aggregate of amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.

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-Subparagraph (a)

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For the disposal group, including a component of the entity (discontinued operation), cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References

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-Name Accounting Standards Codification

-Glossary Cash

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-Glossary Cash Equivalents

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of goodwill (adjusted for any amortization recognized prior to adoption of FAS 142 and impairment charges).

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For the disposal group, including a component of the entity (discontinued operation), carrying amount as of the balance sheet date of assets not otherwise specified.

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For the disposal group, including a component of the entity (discontinued operation), obligations not otherwise itemized.

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The obligations arising from the sale, disposal, or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation).

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