Other assets and liabilities (Tables) |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Other Assets And Other Liabilities [Line Items] | |
| Other financial assets measured at amortized cost | a) Other financial assets measured at amortized cost USD m 30.6.26 31.12.25 Debt securities 52,312 53,214 Loans to financial advisors 2,947 2,716 Fee- 2,839 2,422 Finance lease receivables 6,271 6,646 Settlement and clearing accounts 672 382 Accrued interest income 2,186 2,275 Other 1 5,041 4,243 Total other financial assets measured at amortized cost 72,267 71,897 1 Predominantly includes cash collateral provided to exchanges and clearing houses to secure securities trading activity through |
| Other non-financial assets | b) Other non-financial assets USD m 30.6.26 31.12.25 Precious metals and other physical commodities 12,287 12,996 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 735 769 Prepaid expenses 1,822 1,731 Current tax assets 1,502 1,516 VAT, 907 1,533 Properties and other non-current assets held for sale 234 425 Other 1,318 1,638 Total other non-financial assets 18,806 20,609 1 Refer to Note 14 for more information. |
| Other financial liabilities measured at amortized cost | c) Other financial liabilities measured at amortized cost USD m 30.6.26 31.12.25 Other accrued expenses 2,592 2,973 Accrued interest expenses 4,837 4,778 Settlement and clearing accounts 2,342 1,508 Lease liabilities 4,272 4,257 Other 3,097 2,346 Total other financial liabilities measured at amortized cost 17,141 15,862 |
| Other financial liabilities designated at fair value | d) Other financial liabilities designated at fair value USD m 30.6.26 31.12.25 Financial liabilities related to unit-linked investment contracts 22,838 21,052 Securities financing transactions 4,259 3,848 Over-the-counter debt instruments and other 2,730 3,284 Total other financial liabilities designated at fair value 29,826 28,184 |
| Other non-financial liabilities | e) Other non-financial liabilities USD m 30.6.26 31.12.25 Compensation-related liabilities 9,151 10,484 of which: net defined benefit liability 686 710 Current tax liabilities 1,440 1,152 Deferred tax liabilities 440 471 VAT, 1,220 1,040 Deferred income 580 683 Other 177 140 Total other non-financial liabilities 13,008 13,970 |