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Other non-financial liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2021 | Mar. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Other Non-Financial Liabilities [Line Items] |  |  |  |
Compensation-related liabilities |  | $ 5,959 | $ 4,938 | $ 7,468
of which: Deferred Contingent Capital Plan |  | 1,500 | 1,420 | 1,858
of which: financial advisor compensation plans |  | 1,314 | 1,203 | 1,500
of which: other compensation plans |  | 1,830 | 1,125 | 2,740
of which: net defined benefit liability |  | 666 | 654 | 722
of which: other compensation-related liabilities | [1] | 650 | 536 | 648
Deferred tax liabilities |  | 392 | 329 | 564
Current tax liabilities |  | 1,250 | 1,122 | 1,009
VAT and other tax payables |  | 597 | 667 | 523
Deferred income |  | 262 | 225 | 228
Other |  | 116 | 111 | 61
Total other non-financial liabilities |  | $ 8,576 | $ 7,391 | $ 9,854
[1] | <div>Includes liabilities for payroll taxes and untaken vacation.</div>

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- Definition The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph n -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_n&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_o&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_56&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
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