v3.25.4
Accruals, deferred income and other liabilities
 12 Months Ended
Dec. 31, 2025
Subclassifications of assets, liabilities and equities [abstract]  
Accruals, deferred income and other liabilities 27Accruals, deferred income and other liabilities
2025
2024
$m
$m
Accruals and deferred income
16,143
16,277
Settlement accounts and items in course of transmission to other banks
30,246
24,692
Cash collateral and margin payables
60,841
58,040
Endorsements and acceptances
8,708
8,102
Employee benefit liabilities (Note 5)
1,071
1,017
Reinsurance contract liabilities
682
701
Lease liabilities
3,320
2,459
Other liabilities
21,112
19,052
At 31 Dec1
142,123
130,340
Accruals, deferred income and other liabilities include $133.5bn (2024: $122.1bn) of financial liabilities, the majority of which are measured at amortised cost.