Other financial and non-financial assets (Tables)

12 Months Ended

Dec. 31, 2024

Other financial assets measured at amortized cost

DisclosureOf Other Assets Tables [Line Items]

Disclosure Of Other Assets Explanatory

USD m

31.12.24

31.12.23

1

Debt securities

41,585

45,057

Loans to financial advisors

2,723

2,615

Fee- and commission-related receivables

2,242

2,576

Finance lease receivables

5,879

6,288

Settlement and clearing accounts 

430

338

Accrued interest income

2,115

3,163

Other

2

3,862

5,418

Total other financial assets measured at amortized cost

58,835

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.

Other non-financial assets

DisclosureOf Other Assets Tables [Line Items]

Disclosure Of Other Assets Explanatory

USD m

31.12.24

31.12.23

Precious metals and other physical commodities 

7,341

5,930

Deposits and collateral provided in connection with litigation, regulatory and similar matters

1

1,946

2,726

Prepaid expenses

1,679

2,080

Current tax assets 

1,546

1,456

VAT, withholding tax and other tax receivables

1,233

1,327

Properties and other non-current assets held for sale

196

188

Assets of disposal groups held for sale

2

1,705

Other

2,119

2,342

Total other non-financial assets

17,766

16,049

1 Refer to Note 18 for more information. 2 Refer to Note 29 for more information about the agreement to sell Select Portfolio Servicing.