CONSOLIDATED BALANCE SHEET (USD $) In Millions, unless otherwise specified	Dec. 31, 2012		Dec. 31, 2011
Assets:
Cash and due from banks	$ 1,359		$ 1,616
Interest bearing deposits with banks	13,279		25,454
Federal funds sold and securities purchased under agreements to resell	3,149		3,109
Trading assets	35,995		38,800
Securities available-for-sale	67,716		53,281
Securities held-to-maturity (fair value of $1.8 billion and $2.3 billion at December 31, 2012 and 2011, respectively)	1,620		2,035
Loans	63,258		51,867
Less – allowance for credit losses	647		743
Loans, net	62,611		51,124
Loans held for sale (includes $465 million and $377 million designated under fair value option at December 31, 2012 and 2011, respectively)	1,018		3,670
Properties and equipment, net	276		458
Intangible assets, net	247		242
Goodwill	2,228		2,228
Other assets	7,069		6,369
Other branch related assets held for sale	0		440
Assets of discontinued operations	0		21,454
Total assets	196,567	[1]	210,280	[1]
Deposits in domestic offices:
Noninterest bearing	31,315		20,592
Interest bearing (includes $8.7 billion and $9.8 billion designated under fair value option at December 31, 2012 and 2011, respectively)	66,520		73,474
Deposits in foreign offices:
Noninterest bearing	1,813		1,912
Interest bearing	18,023		28,607
Deposits held for sale	0		15,144
Total deposits	117,671		139,729
Short-term borrowings	14,933		16,009
Long-term debt	21,745		16,709
Total debt	154,349		172,447
Trading liabilities	19,820		14,186
Interest, taxes and other liabilities	4,562		4,223
Other branch related liabilities held for sale	0		11
Liabilities of discontinued operations	0		911
Total liabilities	178,731	[1]	191,778	[1]
Shareholders’ equity
Preferred stock	1,565		1,565
Common shareholder’s equity:
Common stock	0		0
Additional paid-in capital	14,123		13,814
Retained earnings	1,363		2,481
Accumulated other comprehensive income (loss)	785		642
Common shareholders' equity	16,271		16,937
Total shareholders’ equity	17,836		18,502
Total liabilities and shareholders’ equity	196,567		210,280
HSBC Bank USA, National Association [Member]
Assets:
Cash and due from banks	1,356		1,610
Interest bearing deposits with banks	12,718		23,105
Federal funds sold and securities purchased under agreements to resell	3,149		3,109
Trading assets	31,964		37,113
Securities available-for-sale	67,101		52,998
Securities held-to-maturity (fair value of $1.8 billion and $2.3 billion at December 31, 2012 and 2011, respectively)	1,612		2,017
Loans	59,511		52,694
Less – allowance for credit losses	647		743
Loans, net	58,864		51,951
Loans held for sale (includes $465 million and $377 million designated under fair value option at December 31, 2012 and 2011, respectively)	1,018		3,556
Properties and equipment, net	276		458
Intangible assets, net	247		242
Goodwill	1,718		1,638
Other assets	6,736		6,319
Other branch related assets held for sale	0		440
Assets of discontinued operations	0		21,454
Total assets	186,759	[1]	206,010	[1]
Deposits in domestic offices:
Noninterest bearing	37,315		20,588
Interest bearing (includes $8.7 billion and $9.8 billion designated under fair value option at December 31, 2012 and 2011, respectively)	70,680		73,474
Deposits in foreign offices:
Noninterest bearing	1,813		1,912
Interest bearing	18,023		37,873
Deposits held for sale	0		15,144
Total deposits	127,831		148,991
Short-term borrowings	9,916		11,173
Long-term debt	8,279		8,319
Total debt	146,026		168,483
Trading liabilities	16,625		12,576
Interest, taxes and other liabilities	5,286		4,516
Other branch related liabilities held for sale	0		11
Liabilities of discontinued operations	0		911
Total liabilities	167,937	[1]	186,497	[1]
Shareholders’ equity
Preferred stock	0		0
Common shareholder’s equity:
Common stock	2		2
Additional paid-in capital	16,061		16,063
Retained earnings	1,987		2,817
Accumulated other comprehensive income (loss)	772		631
Common shareholders' equity	18,822		19,513
Total shareholders’ equity	18,822		19,513
Total liabilities and shareholders’ equity	$ 186,759		$ 206,010

[1] The following table summarizes assets and liabilities related to our consolidated variable interest entities (“VIEs”) as of December 31, 2012 and 2011 which are consolidated on our balance sheet. Assets and liabilities exclude intercompany balances that eliminate in consolidation. Assets: Interest bearing deposits with banks, $216 and $108, Other assets $533 and $520, Total assets $749 and $628 respectively. Liabilities: Long-term debt $92 and $55, Interest, taxes and other liabilities $152 and $166, Liabilities of discontinued operations $0 and $541, Total liabilities $244 and $762, respectively.