BALANCE SHEET HSBC BANK USA (Parenthetical) (USD $) In Millions, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Assets:
Interest bearing deposits with banks	$ 19,614		$ 13,279
Securities held-to-maturity	1,358		1,620
Other assets	8,140		7,069
Total assets	185,487	[1]	191,446	[1]
Liabilities
Long-term debt	22,847		21,745
Interest, taxes and other liabilities	3,558		4,562
Total liabilities	169,023	[1]	173,610	[1]
Variable Interest Entity, Primary Beneficiary [Member]
Assets:
Interest bearing deposits with banks	5		0
Securities held-to-maturity	200		0
Other assets	502		533
Total assets	707		533
Liabilities
Long-term debt	92		92
Interest, taxes and other liabilities	93		152
Total liabilities	185		244
HSBC Bank USA [Member]
Assets:
Interest bearing deposits with banks	19,062		12,718
Securities held-to-maturity	1,354		1,612
Other assets	7,492		6,736
Total assets	179,740	[2]	186,759	[2]
Liabilities
Long-term debt	7,698		8,279
Interest, taxes and other liabilities	3,365		5,286
Total liabilities	161,531	[2]	167,937	[2]
HSBC Bank USA [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Assets:
Interest bearing deposits with banks	5		0
Securities held-to-maturity	200		0
Other assets	502		533
Total assets	707		533
Liabilities
Long-term debt	92		92
Interest, taxes and other liabilities	93		152
Total liabilities	$ 185		$ 244

[1] The following table summarizes assets and liabilities related to our consolidated variable interest entities (“VIEs”) as of December 31, 2013 and December 31, 2012 which are consolidated on our balance sheet. Assets and liabilities exclude intercompany balances that eliminate in consolidation. Assets: Interest bearing deposits with banks, $5 million and $0 million, Securities held-to-maturity, $200 million and $0 million Other assets $502 million and $533 million. Total assets $707 million and $533 million respectively. Liabilities: Long-term debt $92 million and $92 million, Interest, taxes and other liabilities $93 million and $152 million. Total liabilities $185 million and $244 million, respectively.

[2] The following table summarizes assets and liabilities related to our consolidated variable interest entities ("VIEs") as of December 31, 2013 and 2012 which are consolidated on our balance sheet. Assets and liabilities exclude intercompany balances that eliminate in consolidation.At December 31,2013 2012 (in millions)Assets Interest bearing deposits with banks$5 $—Securities held-to-maturity200 —Other assets502 533Total assets$707 $533Liabilities Long-term debt$92 $92Interest, taxes and other liabilities93 152Total liabilities$185 $244