CONSOLIDATED STATEMENT OF INCOME (LOSS) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Interest income:
Loans	$ 1,876		$ 1,867		$ 1,812
Securities	876		1,090		1,242
Trading assets	118		110		197
Short-term investments	68		96		133
Other	41		43		44
Total interest income	2,979		3,206		3,428
Interest expense:
Deposits	184		316		251
Short-term borrowings	40		28		44
Long-term debt	661		671		600
Other	53		33		99
Total interest expense	938		1,048		994
Net interest income (loss)	2,041	[1]	2,158	[1]	2,434
Provision for credit losses	193		293		258
Net interest income after provision for credit losses	1,848		1,865		2,176
Other revenues:
Credit card fees	43		87		129
Other fees and commissions	706		766		832
Trust income	123		110		108
Trading revenue	474		498		349
Other securities gains, net	202		145		129
Servicing and other fees from HSBC affiliates	202		202		202
Residential mortgage banking revenue	80		16		37
Gain (loss) on instruments designated at fair value and related derivatives	(32)		(342)		471
Gain on sale of branches	0		433		0
Other income	59		58		68
Total other revenues	1,857		1,973		2,325
Operating expenses:
Salaries and employee benefits	922		944		1,114
Support services from HSBC affiliates	1,459		1,480		1,513
Occupancy expense, net	230		241		280
Goodwill impairment (Note 11)	616		0		0
Expense related to certain regulatory matters (Note 28)	0		1,381		0
Other expenses	745		702		912
Total operating expenses	3,972	[2]	4,748	[2]	3,819
Income (loss) from continuing operations before income tax expense	(267)		(910)		682
Income tax expense	71		338		227
Income (loss) from continuing operations	(338)		(1,248)		455
Discontinued Operations (Note 3):
Income from discontinued operations before income tax expense	0		315		871
Income tax expense	0		112		308
Income from discontinued operations	0		203		563
Net income (loss)	$ (338)		$ (1,045)		$ 1,018

[1] Net interest income of each segment represents the difference between actual interest earned on assets and interest paid 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 Treasury and more appropriately reflect the profitability of segments.

[2] Expenses for the segments include fully apportioned corporate overhead expenses.