CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Interest income:
Loans		$ 2,096	$ 1,908	$ 1,876
Securities		898	768	876
Trading securities		340	253	118
Short-term investments		108	77	68
Other		59	41	41
Total interest income		3,501	3,047	2,979
Interest expense:
Deposits		260	145	184
Short-term borrowings		46	36	27
Long-term debt		709	650	661
Other		16	(88)	66
Total interest expense		1,031	743	938
Net interest income	[1]	2,470	2,304	2,041
Provision for credit losses		361	188	193
Net interest income after provision for credit losses		2,109	2,116	1,848
Other revenues:
Credit card fees		43	51	43
Trust and investment management fees		170	135	123
Other fees and commissions		743	743	706
Trading revenue		74	105	474
Net other-than-temporary impairment losses	[2]	0	(11)	0
Other securities gains, net		48	113	202
Servicing and other fees from HSBC affiliates		213	199	202
Residential mortgage banking revenue		62	112	80
Gain (loss) on instruments designated at fair value and related derivatives		264	75	(32)
Other income		55	84	59
Total other revenues		1,672	1,606	1,857
Operating expenses:
Salaries and employee benefits		1,000	930	922
Support services from HSBC affiliates		1,435	1,549	1,459
Occupancy expense, net		230	227	230
Goodwill impairment		0	0	616
Other expenses		556	718	660
Total operating expenses	[3]	3,221	3,424	3,887
Income (loss) before income tax		560	298	(182)
Income tax expense (benefit)		230	(56)	156
Net income (loss)		$ 330	$ 354	$ (338)

[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 Balance Sheet Management and more appropriately reflect the profitability of segments.

[2] During 2015 and 2013, there were no other-than-temporary impairment ("OTTI") losses on securities recognized in other revenues and no OTTI losses in the non-credit component of securities recognized in accumulated other comprehensive income (loss) ("AOCI"), net of tax. During 2014, OTTI losses on securities held-to-maturity totaling $11 million were recognized in other revenues. There were no OTTI losses in the non-credit component of such impaired securities recognized in AOCI, net of tax.

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