Prepayments, accrued income and other assets

12 Months Ended

Dec. 31, 2024

Subclassifications of assets, liabilities and equities [abstract]

Prepayments, accrued income and other assets

22Prepayments, accrued income and other assets

	2024	2023
	$m	$m
Prepayments and accrued income	13,781	13,854
Settlement accounts and items in course of collection from other banks	19,050	39,195
Cash collateral and margin receivables	59,488	57,058
Bullion	16,841	13,701
Endorsements and acceptances	8,093	7,939
Insurance contract assets (Note 4)	132	252
Reinsurance contract assets	4,798	4,728
Employee benefit assets (Note 5)	7,548	7,750
Right-of-use assets	2,205	2,456
Owned property, plant and equipment	9,407	10,478
Other accounts	11,397	14,186
At 31 Dec1	152,740	171,597

Prepayments, accrued income and other assets include $109,336m (2023: $129,203m) of financial assets, the majority of which are measured at amortised

cost.