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Other assets and liabilities	6 Months Ended
Other assets and liabilities	Jun. 30, 2022
Entity [Table]
Disclosure Of Other Assets And Other Liabilities Explanatory	Note 10 Other assets and liabilities a) Other financial assets measured at amortized cost USD m 30.6.22 31.3.22 31.12.21 Debt securities 1 29,812 21,192 18,858 Loans to financial advisors 2,447 2,388 2,453 Fee- and commission-related receivables 1,970 1,953 1,972 Finance lease receivables 1,283 1,325 1,356 Settlement and clearing accounts 501 492 455 Accrued interest income 681 547 520 Other 833 801 594 Total other financial assets measured at amortized cost 37,528 28,697 26,209 1 Effective 1 April 2022, a portfolio of assets previously classified as Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets measured at amortized cost. Refer to Note 1 for more information. b) Other non-financial assets USD m 30.6.22 31.3.22 31.12.21 Precious metals and other physical commodities 4,377 4,626 5,258 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 2,150 2,280 1,526 Prepaid expenses 1,037 1,143 1,108 VAT and other tax receivables 440 469 638 Properties and other non -current assets held for sale 340 313 32 Assets of disposal groups held for sale 823 1,018 1,093 Other 817 731 621 Total other non-financial assets 9,984 10,581 10,277 1 Refer to Note 14 for more information. c) Other financial liabilities measured at amortized cost USD m 30.6.22 31.3.22 31.12.21 Other accrued expenses 1,711 1,780 1,876 Accrued interest expenses 1,195 822 1,094 Settlement and clearing accounts 1,882 1,691 1,304 Lease liabilities 3,252 3,422 3,558 Other 1,891 1,925 1,167 Total other financial liabilities measured at amortized cost 9,930 9,641 9,001 USD m 30.6.22 31.3.22 31.12.21 Financial liabilities related to unit-linked investment contracts 14,503 18,661 21,466 Securities financing transactions 12,026 9,388 6,377 Over-the-counter debt instruments 2,036 2,269 2,128 Other 0 8 103 Total other financial liabilities designated at fair value 28,566 30,325 30,074 e) Other non-financial liabilities USD m 30.6.22 31.3.22 31.12.21 Compensation-related liabilities 5,421 4,818 7,257 of which: net defined benefit liability 480 576 633 Deferred tax liabilities 207 174 300 Current tax liabilities 973 947 1,398 VAT and other tax payables 643 772 590 Deferred income 245 260 240 Liabilities of disposal groups held for sale 1,351 1,289 1,298 Other 70 61 68 Total other non-financial liabilities 8,910 8,322 11,151