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.