Prepayments, accrued income and other assets

12 Months Ended

Dec. 31, 2025

Subclassifications of assets, liabilities and equities [abstract]

Prepayments, accrued income and other assets

22Prepayments, accrued income and other assets


	2025	2024
	$m	$m
Prepayments and accrued income	15,778	13,781
Settlement accounts and items in course of collection from other banks	29,961	19,050
Cash collateral and margin receivables	57,706	59,488
Bullion	34,917	16,841
Endorsements and acceptances	8,695	8,093
Insurance contract assets (Note 4)	118	132
Reinsurance contract assets	5,886	4,798
Employee benefit assets (Note 5)	8,246	7,548
Right-of-use assets	2,991	2,205
Owned property, plant and equipment	9,615	9,407
Other accounts	10,881	11,397
At 31 Dec1	184,794	152,740

Prepayments, accrued income and other assets include $120.0bn (2024: $109.3bn) of financial assets, the majority of which are measured at amortised cost.