Accruals, deferred income and other liabilities

12 Months Ended

Dec. 31, 2017

Subclassifications of assets, liabilities and equities [abstract]

Accruals, deferred income and other liabilities

25 Accruals, deferred income and other liabilities

	2017	2016
	$m	$m
Accruals and deferred income	11,521	10,770
Endorsements and acceptances	9,746	8,567
Employee benefit liabilities (Note 5)	2,152	2,681
Liabilities of disposal groups held for sale	1,286	2,790
Other liabilities	21,202	19,483
At 31 Dec	45,907	44,291

Accruals, deferred income and other liabilities include $34,048m (2016: $30,932m) of financial liabilities, the majority of which are measured at amortised cost.