Business description of HSBC-USA-Inc from last 10-k form

2

Year Ended December 31,    2011     2010     2009  
     (in millions)  

Gains (Losses)

      

Insurance monoline structured credit products(1)

   $ 15      $ 93      $ (152

Other structured credit products(1)

     77        126        (217

Mortgage whole loans held for sale including whole loan purchase settlement (predominantly subprime)(2)

     (22     50        (233

Other-than-temporary impairment on securities available-for-sale(3)

     -        (79     (124

Leverage acquisition finance loans(4)

     (16     42        284   
  

 

 

   

 

 

   

 

 

 

Total gains (losses)

   $ 54      $ 232      $ (442
  

 

 

   

 

 

   

 

 

 
At December 31,    2011      2010      2009  
     (in millions)  

On-balance sheet commercial allowance:

        

Specific

   $ 213       $ 178       $ 326   

Collective

     207         322         518   

Unallocated

     22         23         63   
  

 

 

    

 

 

    

 

 

 

Total on-balance sheet commercial allowance

     442         523         907   
  

 

 

    

 

 

    

 

 

 

Off-balance sheet commercial allowance

     155         94         188   
  

 

 

    

 

 

    

 

 

 

Total commercial allowances

   $ 597       $ 617       $ 1,095   
  

 

 

    

 

 

    

 

 

 
     2011     2010  
      Dec. 31     Sept. 30     June 30     Mar. 31     Dec. 31     Sept. 30     June 30     Mar. 31  
     (dollars are in millions)  

Dollars of delinquency:

                

Interest-only loans

   $ 133      $ 127      $ 114      $ 127      $ 169      $ 153      $ 164      $ 214   

ARM loans

     452        443        407        407        471        486        535        634   

Delinquency ratio:

                

Interest-only loans

     3.25     3.12     4.10     4.56     4.52     5.48     5.79     7.26

ARM loans

     5.08        5.10        4.93        5.03        5.73        6.06        6.71        7.94   
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3(i)   Articles of Incorporation and amendments and supplements thereto (incorporated by reference to Exhibit 3(a) to HSBC USA Inc.’s Annual Report on Form 10-K for the year ended December 31, 1999, Exhibit 3 to HSBC USA Inc.’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2000, Exhibits 3.2 and 3.3 to HSBC USA Inc.’s Current Report on Form 8-K filed April 4, 2005; Exhibit 3.2 to HSBC USA Inc.’s Current Report on Form 8-K filed October 14, 2005 and Exhibit 3.2 to HSBC USA Inc.’s Current Report on Form 8-K filed May 22, 2006).
3(ii)   By-Laws (incorporated by reference to Exhibit 3.3 to HSBC USA Inc.’s Current Report on Form 8-K filed May 17, 2010).
4.1   Senior Indenture, dated as of March 31, 2009, by and between HSBC USA Inc. and Wells Fargo Bank, National Association, as trustee, as amended and supplemented (incorporated by reference to Exhibit 4.1 to HSBC USA Inc.’s Registration Statement on Form S-3, Registration No. 333-158358).
4.2   Senior Indenture, dated as of March 31, 2006, by and between HSBC USA Inc. and Deutsche Bank Trust Companies Americas, as trustee, as amended and supplemented (incorporated by reference to Exhibit 4.1 to HSBC USA Inc.’s Registration Statement on Form S-3, Registration No. 333-133007, Exhibit 4.16 to HSBC USA Inc.’s Current Report on Form 8-K filed April 21, 2006, Exhibit 4.17 to HSBC USA Inc.’s Current Report on Form 8-K filed August 15, 2008, Exhibit 4.18 to HSBC USA Inc.’s Current Report on Form 8-K filed August 15, 2008, Exhibit 4.19 to HSBC USA Inc.’s Current Report on Form 8-K filed December 16, 2008, and Exhibit 4.20 to HSBC USA Inc.’s Current Report on Form 8-K filed December 17, 2008).
4.3   Senior Indenture, dated as of October 24, 1996, by and between HSBC USA Inc. and Deutsche Bank Trust Companies Americas (as successor in interest to Bankers Trust Company), as trustee, as amended and supplemented (incorporated by reference to Exhibits 4.1 and 4.2 to Post-Effective Amendment No. 1 to HSBC USA Inc.’s Registration Statement on Form S-3, Registration No. 333-42421, and Exhibit 4.1 to HSBC USA Inc.’s Current Report on Form 8-K filed November 28, 2005).
4.4   Subordinated Indenture, dated as of October 24, 1996, by and between HSBC USA Inc. and Deutsche Bank Trust Companies Americas (as successor in interest to Bankers Trust Company), as trustee, as amended and supplemented (incorporated by reference to Exhibits 4.3, 4.4, 4.5 and 4.6 to Post-Effective Amendment No. 1 to HSBC USA Inc.’s Registration Statement on Form S-3, Registration No. 333-42421, and Exhibit 4.1 to HSBC USA Inc.’s Current Report on Form 8-K filed September 27, 2010).
12   Computation of Ratio of Earnings to Fixed Charges and Earnings to Combined Fixed Charges and Preferred Stock Dividends.
14   Code of Ethics for Senior Financial Officers (incorporated by reference to Exhibit 14 to HSBC USA Inc.’s Annual Report on Form 10-K for the year ended December 31, 2006).
21   Subsidiaries of HSBC USA Inc.
23   Consent of KPMG LLP, Independent Registered Public Accounting Firm.
24   Power of Attorney (included on the signature page of this Form 10-K).
31   Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32   Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS   XBRL Instance Document(1,2)
101.SCH   XBRL Taxonomy Extension Schema Document(1,2)
101.CAL   XBRL Taxonomy Extension Calculation Linkbase Document(1,2)
101.DEF   XBRL Taxonomy Extension Definition Linkbase Document(1,2)
101.LAB   XBRL Taxonomy Extension Label Linkbase Document(1,2)
101.PRE   XBRL Taxonomy Extension Presentation Linkbase Document(1,2)

Accounting:

new pronouncements 133, 150

policies (critical) 45

policies (significant) 150

Assets:

by business segment 234

consolidated average balances 138

fair value measurements 248

nonperforming 91

trading 57, 165

Asset-backed commercial paper conduits 239

Asset-backed securities 50, 112, 166, 167

Audit committee 115, 281

Auditors’ report:

financial statement opinion 140

internal control opinion 141

Balance sheet:

consolidated 143

consolidated average balances 138

review 54

Basel II 13, 24, 42

Basel III 13, 24, 119

Basis of reporting 42, 150

Business:

consolidated performance review 36

operations 4

organization history 4

Capital:

2012 funding strategy 103

common equity movements 100

consolidated statement of changes 145

regulatory capital 237

selected capital ratios 101, 237

Cash flow (consolidated) 146

Cautionary statement regarding forward-looking statements 16

Collateral — pledged assets 261

Collateralized debt obligations 50, 113

Commercial banking segment results (IFRSs) 75, 234

Committees 115, 280

Competition 16

Compliance risk 114, 130

Contingent liabilities 261

Controls and procedures 273

Corporate governance and controls 16, 273

Customers 8

Credit card fees 66

Credit quality 81

Credit risk:

accounting policy 153

adjustment 35

component of fair value option 206

concentration 188

critical accounting policy 45

exposure 98

management 116

related contingent features 204

related arrangements 243

Compliance risk 114, 130

Critical accounting policies and estimates 45

Current environment 31

Deferred tax assets 53, 208

Deposits 58, 100, 196

Derivatives:

accounting policy 158

cash flow hedges 201

critical accounting policy 51

fair value hedges 200

notional value 205

trading and other 202

Directors:

biographies 273

board of directors 273

executive 277

compensation (executives) 286

responsibilities 280

Discontinued operations 8, 40, 162

Employees:

compensation and benefits 286

number of 8

Equity:

consolidated statement of changes 145

ratios 101, 237

Equity securities available-for-sale 166

Estimates and assumptions 45, 151

Eurozone exposures 94

Executive overview 31

Fair value measurements:

assets and liabilities recorded at fair value on a recurring basis 250

assets and liabilities recorded at fair value on a non-recurring basis 254

control over valuation process 108

financial instruments 248

hierarchy 109

transfers into/out of level one and two 110, 252

transfers into/out of level two and three 111, 252

valuation techniques 255

Fiduciary risk 114, 131

Financial assets:

designated at fair value 205

reclassification under IFRSs 43

Financial highlights metrics 29

Financial liabilities:

designated at fair value 206

fair value of financial liabilities 248, 250

Forward looking statements 16

Funding 8, 41, 103

Future prospects 42

Gain on instruments designated at fair value and related derivatives 206

Gains less losses from securities 35, 68, 174

Global Banking and Markets:

balance sheet data (IFRSs) 236

loans and securities reclassified (IFRSs) 232

segment results (IFRSs) 77, 234

Geographic concentration of receivables 190

Goodwill :

accounting policy 158

critical accounting policy 47

Guarantee arrangements 243

Impairment:

available-for-sale securities 170

credit losses 39, 64, 81, 190

nonperforming loans 188

impaired loans 92, 180

Income (loss) from financial instruments designated at fair value, net 70, 206

Income statement 142

Intangible assets 194

Income taxes:

accounting policy 160

critical accounting policy — deferred taxes 53

expense 207

Internal control 273

Interest rate risk 121

Key performance indicators 29

Legal proceedings 28

Leveraged finance transactions 206

Liabilities:

commitments, lines of credit 103, 243

deposits 58, 100, 196

financial liabilities designated at fair value 205

long-term debt 59, 198

short-term borrowings 59, 197

trading 57, 165

Lease commitments 261

Liquidity and capital resources 99

Liquidity risk 118

Litigation and regulatory matters 28, 262

Loans:

by category 55, 176

by charge-off (net) 89, 191

by delinquency 87, 187

criticized assets 93, 185

geographic concentration 190

held for sale 56, 193

impaired 92, 180

nonperforming 91, 186

overall review 55

purchases from HSBC Finance 226

risk concentration 188

troubled debt restructures 180

Loan impairment charges — see Provision for credit losses

Loan-to-deposits ratio 29

Market risk 124

Market turmoil:

current environment 31

exposures 34

impact on liquidity risk 99

structured investment vehicles 238

variable interest entities 238

Monoline insurers 34, 99, 110, 173

Mortgage lending products 55, 176

Mortgage servicing rights 52, 194

Net interest income 61

New accounting pronouncement adopted 161

New accounting pronouncements to be adopted in future periods 133

Off balance sheet arrangements 104

Operating expenses 71

Operational risk 129

Other revenue 66

Other segment results (IFRSs) 80, 234

Pension and other postretirement benefits:

accounting policy 160

Performance, developments and trends 36

Pledged assets 261

Private banking segment results (IFRSs) 79, 234

Profit (loss) before tax:

by segment — IFRSs 234

consolidated 36, 142

Properties 27

Property, plant and equipment:

accounting policy 157

Provision for credit losses 37, 64, 190

Ratios:

capital 101, 237

charge-off (net) 89

credit loss reserve related 83

delinquency 87

earnings to fixed charges — Exhibit 12

efficiency 38, 71, 91

financial 30

loans-to-deposits 30

Real estate owned 60

Reconciliation of U.S. GAAP results to IFRSs 43

Refreshed loan-to-value 56

Regulation 9

Related party transactions 225

Reputational risk 114, 131

Results of operations 61

Retail banking and wealth management segment results (IFRSs) 73, 234

Risks and uncertainties 17

Risk elements in the loan portfolio 188

Risk factors 17

Risk management:

credit 116

compliance 130

fiduciary 131

interest rate 121

liquidity 118

market 124

operational 129

reputational 131

strategic 132

Securities:

fair value 108, 166

impairment 170

maturity analysis 175

Segment results — IFRSs basis:

retail banking and wealth management 73, 234

commercial banking 75, 234

global banking and markets 77, 234

private banking 79, 234

other 80, 234

overall summary 73, 230

Selected financial data 29

Senior management:

biographies 277

Sensitivity:

projected net interest income 124

Share-based payments:

accounting policy 160

Statement of changes in shareholders’ equity 145

Statement of changes in comprehensive income 145

Statement of income (loss) 142

Strategic risk 132

Stress testing 115

Table of contents 2

Tax expense 207

Trading:

assets 57, 165

derivatives 57, 165

liabilities 57, 165

portfolios 165

Trading revenue (net) 67

Troubled debt restructures 180

Value at risk 122

Variable interest entities 238

Unresolved staff comments 27

HSBC USA INC.
By:   /s/    Irene M. Dorner
  Irene M. Dorner
  President and Chief Executive Officer