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Other assets | 12 Months Ended
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Oct. 31, 2025
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Other assets |
Note 9 |  | Other assets
$ millions, as at October 31 |  | 2025 |  |  | 2024 |
Accrued interest receivable |  | $ | 4,169 |  |  | $ | 4,213 |
Defined benefit asset (Note 17) |  |  | 1,678 |  |  |  | 1,378 |
Precious metals (1) |  |  | 6,492 |  |  |  | 4,195 |
Brokers’ client accounts |  |  | 11,745 |  |  |  | 7,967 |
Current tax receivable |  |  | 2,912 |  |  |  | 2,611 |
Other prepayments |  |  | 595 |  |  |  | 588 |
Derivative collateral receivable |  |  | 8,132 |  |  |  | 7,067 |
Accounts receivable |  |  | 1,698 |  |  |  | 1,238 |
Carbon emission allowances (2) |  |  | 649 |  |  |  | 11 |
Other (2)(3) |  |  | 1,735 |  |  |  | 1,594 |
Total other assets |  | $ | 39,805 |  |  | $ | 30,862 |
(1) | Includes gold and silver bullion that are measured at fair value using unadjusted market prices quoted in active markets.
(2) | Carbon emission allowances were previously presented within Other. Prior year amounts have been revised to conform to the presentation adopted in 2025.
(3) | Includes investments in subleases of $619 million as at October 31, 2025 (2024: $625 million). For the year ended October 31, 2025, finance income related to our investments in subleases was $42 million (2024: $43 million). Future lease payments receivable are $546 million over the next five years, and $329 million thereafter until expiry of the subleases.

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- Definition The disclosure of other assets. [Refer: Other assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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