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Other assets and liabilities (Tables)	6 Months Ended
Other assets and liabilities (Tables)	Jun. 30, 2024
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Financial Assets Measured At Amortised Cost Explanatory	USD m 30.6.24 31.3.24 1 31.12.23 1 Debt securities 41,489 43,031 45,057 Loans to financial advisors 2,601 2,615 2,615 Fee- and commission-related receivables 2,460 2,429 2,576 Finance lease receivables 6,001 5,948 6,288 Settlement and clearing accounts 529 395 338 Accrued interest income 2,599 2,981 3,163 Other 2 4,752 5,308 5,418 Total other financial assets measured at amortized cost 60,431 62,707 65,455 1 Comparative-period information has been revised. Refer to Note 2 for more information. 2 Predominantly includes cash collateral provided to exchanges and clearing houses to secure securities trading activity through those counterparties.
Disclosure Of Other Non Financial Assets Explanatory	USD m 30.6.24 31.3.24 31.12.23 Precious metals and other physical commodities 6,445 6,466 5,930 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 2,761 2,736 2,726 Prepaid expenses 1,889 2,048 2,080 Current tax assets 1,866 1,620 1,456 VAT, withholding tax and other tax receivables 1,106 952 1,327 Properties and other non-current assets held for sale 151 156 188 Other 2,295 2,239 2,342 Total other non-financial assets 16,514 16,217 16,049 1 Refer to Note 15 for more information.
Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory	USD m 30.6.24 31.3.24 31.12.23 Other accrued expenses 3,115 3,063 3,270 Accrued interest expenses 6,872 6,482 6,692 Settlement and clearing accounts 1,815 2,234 1,519 Lease liabilities 5,097 5,213 5,502 Other 4,484 4,364 3,868 Total other financial liabilities measured at amortized cost 21,383 21,356 20,851
Disclosure Of Other Financial Liabilities Measured At Fair Value Explanatory	USD m 30.6.24 31.3.24 31.12.23 Financial liabilities related to unit-linked investment contracts 17,080 16,612 15,992 Securities financing transactions 7,699 5,121 7,416 Over-the-counter debt instruments and other 7,096 6,407 6,076 Total other financial liabilities designated at fair value 31,875 28,140 29,484
Disclosure Of Other Non Financial Liabilities Explanatory	USD m 30.6.24 31.3.24 31.12.23 Compensation-related liabilities 7,771 6,530 9,746 of which: net defined benefit liability 757 772 796 Current tax liabilities 1,303 1,447 1,460 Deferred tax liabilities 319 330 325 VAT, withholding tax and other tax payables 1,070 888 1,120 Deferred income 763 670 635 Other 494 524 802 Total other non-financial liabilities 11,720 10,388 14,089