Prepayments, accrued income and other assets

12 Months Ended

Dec. 31, 2017

Subclassifications of assets, liabilities and equities [abstract]

Prepayments, accrued income and other assets

21 Prepayments, accrued income and other assets

	2017	2016
	$m	$m
Prepayments and accrued income	7,929	7,335
Assets held for sale	781	4,389
Bullion	13,128	15,406
Endorsements and acceptances	9,750	8,574
Reinsurers’ share of liabilities under insurance contracts (Note 3)	2,471	1,820
Employee benefit assets (Note 5)	8,752	4,714
Other accounts	14,353	12,298
Property, plant and equipment	10,027	9,373
At 31 Dec	67,191	63,909

Prepayments, accrued income and other assets include $30,431m (2016: $26,927m) of financial assets, the majority of which are measured at amortised cost.