Other assets and liabilities |
6 Months Ended |
|---|---|
Jun. 30, 2025 | |
| Other Assets And Other Liabilities [Line Items] | |
| Other assets and liabilities | Note 11 Other assets and liabilities a) Other financial assets measured at amortized cost USD m 30.6.25 31.3.25 31.12.24 Debt securities 52,645 48,097 41,585 Loans to financial advisors 2,682 2,738 2,723 Fee- and commission-related receivables 2,732 2,506 2,242 Finance lease receivables 6,770 6,056 5,879 Settlement and clearing accounts 458 445 430 Accrued interest income 2,171 2,101 2,115 Other 1 4,754 4,571 3,862 Total other financial assets measured at amortized cost 72,211 66,513 58,835 1 Predominantly includes cash collateral provided to exchanges and clearing houses to secure securities trading activity through b) Other non-financial assets USD m 30.6.25 31.3.25 31.12.24 Precious metals and other physical commodities 9,465 7,623 7,341 Deposits and collateral provided in connection with litigation, 1 2,132 2,012 1,946 Prepaid expenses 1,886 1,867 1,679 Current tax assets 1,412 1,460 1,546 VAT, 1,013 875 1,233 Properties and other non-current assets held for sale 186 189 196 Assets of disposal groups held for sale 2 1,705 Other 1,734 1,810 2,119 Total other non-financial assets 17,829 15,836 17,766 1 Refer to Note 14 for more information. c) Other financial liabilities measured at amortized cost USD m 30.6.25 31.3.25 31.12.24 Other accrued expenses 3,015 3,039 3,140 Accrued interest expenses 5,378 4,951 5,876 Settlement and clearing accounts 1,919 2,218 1,944 Lease liabilities 4,433 4,560 4,597 Other 3,613 4,375 5,476 Total other financial liabilities measured at amortized cost 18,358 19,143 21,033 d) Other financial liabilities designated at fair value USD m 30.6.25 31.3.25 31.12.24 Financial liabilities related to unit-linked investment contracts 19,669 17,528 17,203 Securities financing transactions 4,699 4,093 5,798 Over-the-counter debt instruments and other 5,043 5,613 5,698 Total other financial liabilities designated at fair value 29,410 27,235 28,699 e) Other non-financial liabilities USD m 30.6.25 31.3.25 31.12.24 Compensation-related liabilities 8,228 6,716 9,592 of which: net defined benefit liability 818 779 763 Current tax liabilities 1,103 1,818 1,671 Deferred tax liabilities 383 365 340 VAT, 1,029 1,054 1,156 Deferred income 593 546 555 Liabilities of disposal groups held for sale 1 1,199 Other 129 91 320 Total other non-financial liabilities 11,465 10,590 14,834 1 Refer to Note 5 for more information about the sale of Select Portfolio Servicing. |