Accruals, deferred income and other liabilities

12 Months Ended

Dec. 31, 2019

Subclassifications of assets, liabilities and equities [abstract]

Accruals, deferred income and other liabilities

26 Accruals, deferred income and other liabilities

	2019	2018
	$m	$m
Accruals and deferred income	11,808	11,296
Settlement accounts	14,356	13,022
Cash collateral and margin payables	56,646	41,044
Endorsements and acceptances	10,127	9,633
Employee benefit liabilities (Note 5)	1,771	2,167
Lease liabilities1	4,604	N/A
Other liabilities	18,844	20,218
At 31 Dec	118,156	97,380

1 Lease liabilities have been recognised from 1 January 2019 following the adoption of IFRS 16. Comparatives have not been restated.

Accruals, deferred income and other liabilities include $111,395m (2018: $87,390m) of financial liabilities, the majority of which are measured at amortised cost.