Ubs (AMUB) 6-K 31 Aug 23 2023 Q2 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2023
Entity Information [Line Items]
Entity registrant name	UBS AG
Entity central index key	0001114446
Current fiscal year end date	--12-31
Document type	6-K
Document period end date	Jun. 30, 2023
Amendment flag	false
Document fiscal year focus	2023
Document fiscal period focus	Q2

Consolidated Income Statement

Consolidated Income Statement - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Line Items]
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income	$ 5,483	$ 4,815	$ 2,381	$ 10,298	$ 4,526
Interest expense from financial instruments measured at amortized cost	(4,607)	(3,853)	(1,103)	(8,461)	(1,912)
Net interest income from financial instruments measured at fair value through profit or loss and other	430	426	356	856	766
Total net interest income	1,305	1,388	1,634	2,694	3,380
Other net income from financial instruments measured at fair value through profit or loss	2,337	2,673	1,620	5,009	3,845
Fee and commission income	5,008	5,076	5,235	10,083	11,103
Fee and commission expense	(419)	(447)	(450)	(866)	(934)
Net fee and commission income	4,589	4,628	4,785	9,217	10,169
Other income	237	155	996	392	1,135
Total revenues	8,468	8,844	9,036	17,313	18,529
Credit loss expense / (release)	16	38	7	54	25
Personnel expenses	3,847	3,898	3,762	7,745	7,996
General and administrative expenses	2,443	2,983	2,364	5,425	4,597
Depreciation, amortization and impairment of non-financial assets	707	469	451	1,176	900
Operating expenses	6,997	7,350	6,577	14,346	13,492
Operating profit / (loss) before tax	1,456	1,456	2,452	2,912	5,012
Tax expense / (benefit)	332	445	478	776	1,026
Net profit / (loss)	1,124	1,012	1,974	2,136	3,986
Net profit / (loss) attributable to non-controlling interests	4	8	10	12	18
Net profit / (loss) attributable to shareholders	$ 1,120	$ 1,004	$ 1,964	$ 2,124	$ 3,968

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement Of Comprehensive Income [Line Items]
Net profit / (loss)	$ 1,124	$ 1,012	$ 1,974	$ 2,136	$ 3,986
Financial assets measured at fair value through other comprehensive income
Reclassification of financial assets to Other financial assets measured at amortized cost			449
Total comprehensive income
Total other comprehensive income	(585)	792	(1,009)	207	(3,142)
Total other comprehensive income that may be reclassified to the income statement, net of tax	(381)	698	(1,370)	317	(4,055)
Total other comprehensive income that will not be reclassified to the income statement, net of tax	(204)	94	361	(110)	913
Total comprehensive income	539	1,804	965	2,343	844
Comprehensive income attributable to shareholders
Statement Of Comprehensive Income [Line Items]
Net profit / (loss)	1,120	1,004	1,964	2,124	3,968
Foreign currency translation
Foreign currency translation movements related to net assets of foreign operations, before tax	307	224	(994)	532	(1,459)
Effective portion of changes in fair value of hedging instruments designated as net investment hedges, before tax	(149)	(126)	434	(275)	646
Foreign currency translation differences on foreign operations reclassified to the income statement	(3)	(1)	8	(3)	8
Effective portion of changes in fair value of hedging instruments designated as net investment hedges reclassified to the income statement	(1)	(1)	(4)	(2)	(4)
Income tax relating to foreign currency translations, including the effect of net investment hedges	(3)	(2)	5	(5)	8
Subtotal foreign currency translation, net of tax	151	95	(551)	246	(801)
Financial assets measured at fair value through other comprehensive income
Net unrealized gains / (losses), before tax	(1)	2	(3)	1	(442)
Net realized (gains) / losses reclassified to the income statement from equity	0	0	0	0	0
Reclassification of financial assets to Other financial assets measured at amortized cost			449		449
Income tax relating to net unrealized gains / (losses)	0	0	(116)	0	(3)
Subtotal financial assets measured at fair value through other comprehensive income, net of tax	(1)	2	330	1	3
Cash flow hedges of interest rate risk
Effective portion of changes in fair value of derivative instruments designated as cash flow hedges, before tax	(1,082)	387	(1,298)	(695)	(3,763)
Net (gains) / losses reclassified to the income statement from equity	413	349	(149)	762	(386)
Income tax relating to cash flow hedges	127	(130)	276	(2)	794
Subtotal cash flow hedges, net of tax	(542)	606	(1,171)	64	(3,355)
Cost of hedging
Cost of hedging, before tax	11	(5)	21	6	98
Income tax relating to cost of hedging	0	0	0	0	0
Subtotal cost of hedging, net of tax	11	(5)	21	6	98
Defined benefit plans
Gains / (losses) on defined benefit plans, before tax	(13)	33	127	20	255
Income tax relating to defined benefit plans	(37)	4	(8)	(32)	(26)
Subtotal defined benefit plans, net of tax	(50)	38	119	(12)	229
Own credit on financial liabilities designated at fair value
Gains / (losses) from own credit on financial liabilities designated at fair value, before tax	(212)	69	296	(143)	719
Income tax relating to own credit on financial liabilities designated at fair value	61	(17)	(26)	44	(26)
Subtotal own credit on financial liabilities designated at fair value, net of tax	(151)	51	271	(100)	693
Total comprehensive income
Total other comprehensive income	(582)	787	(981)	206	(3,133)
Total other comprehensive income that may be reclassified to the income statement, net of tax	(381)	698	(1,370)	317	(4,055)
Total other comprehensive income that will not be reclassified to the income statement, net of tax	(201)	89	389	(112)	922
Total comprehensive income	538	1,791	982	2,329	835
Comprehensive income attributable to non-controlling interests
Statement Of Comprehensive Income [Line Items]
Net profit / (loss)	4	8	10	12	18
Total comprehensive income
Total other comprehensive income that will not be reclassified to the income statement, net of tax	(3)	5	(28)	2	(10)
Total comprehensive income	$ 1	$ 13	$ (17)	$ 14	$ 9

Consolidated Statement of Com_2

Consolidated Statement of Comprehensive Income (Parenthetical) $ in Millions	3 Months Ended
	Jun. 30, 2022 USD ($)
Statement Of Comprehensive Income [Line Items]
Reclassification of financial assets to Other financial assets measured at amortized cost	$ 449
Reclassification of financial assets to Other financial assets measured at amortized cost, net of tax	$ 333

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and balances at central banks	$ 159,425	$ 144,183	$ 169,445
Amounts due from banks	21,395	14,773	14,671
Receivables from securities financing transactions measured at amortized cost	61,977	60,010	67,814
Cash collateral receivables on derivative instruments	35,068	32,726	35,033
Loans and advances to customers	397,596	395,429	390,027
Other financial assets measured at amortized cost	52,180	49,289	53,389
Total financial assets measured at amortized cost	727,642	696,411	730,379
Financial assets at fair value held for trading	120,232	118,009	108,034
of which: assets pledged as collateral that may be sold or repledged by counterparties	39,568	37,569	36,742
Derivative financial instruments	124,046	114,253	150,109
Brokerage receivables	21,218	21,025	17,576
Financial assets at fair value not held for trading	63,714	66,511	59,408
Total financial assets measured at fair value through profit or loss	329,210	319,799	335,127
Financial assets measured at fair value through other comprehensive income	2,217	2,241	2,239
Investments in subsidiaries and associates	1,109	1,114	1,101
Property, equipment and software	11,193	11,274	11,316
Goodwill and intangible assets	6,281	6,272	6,267
Deferred tax assets	9,411	9,281	9,354
Other non-financial assets	9,254	10,367	9,652
Total assets	1,096,318	1,056,758	1,105,436
Liabilities
Amounts due to banks	16,290	13,595	11,596
Payables from securities financing transactions measured at amortized cost	12,320	9,870	4,202
Cash collateral payables on derivative instruments	31,445	32,240	36,436
Customer deposits	521,657	507,844	527,171
Funding from UBS Group AG measured at amortized cost	61,445	63,093	56,147
Debt issued measured at amortized cost	62,561	54,733	59,499
Other financial liabilities measured at amortized cost	11,673	10,695	10,391
Total financial liabilities measured at amortized cost	717,392	692,071	705,442
Financial liabilities at fair value held for trading	35,616	34,374	29,515
Derivative financial instruments	127,367	116,113	154,906
Brokerage payables designated at fair value	43,357	43,911	45,085
Debt issued designated at fair value	78,741	74,974	71,842
Other financial liabilities designated at fair value	31,425	28,018	32,033
Total financial liabilities measured at fair value through profit or loss	316,506	297,391	333,382
Provisions	3,817	3,886	3,183
Other non-financial liabilities	5,330	4,673	6,489
Total liabilities	1,043,044	998,021	1,048,496
Equity
Share capital	386	338	338
Share premium	24,594	24,644	24,648
Retained earnings	27,806	32,863	31,746
Other comprehensive income recognized directly in equity, net of tax	136	541	(133)
Equity attributable to shareholders	52,922	58,386	56,598
Equity attributable to non-controlling interests	352	352	342
Total equity	53,274	58,738	56,940
Total liabilities and equity	$ 1,096,318	$ 1,056,758	$ 1,105,436

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions	Total	Share capital and share premium	Retained earnings	Other comprehensive income recognized directly in equity, net of tax	of which: foreign currency translation	of which: cash flow hedges	Total equity attributable to shareholders	Non-controlling interests
Balance at Dec. 31, 2021		$ 24,991	$ 27,912	$ 5,200	$ 4,617	$ 628	$ 58,102
Tax (expense) / benefit		4					4
Dividends			(4,200)				(4,200)
Translation effects recognized directly in retained earnings			(13)	13		13	0
Share of changes in retained earnings of associates and joint ventures			0				0
New consolidations / (deconsolidations) and other increases / (decreases)		4	3	(3)			4
Total comprehensive income for the period	$ 844		4,890	(4,055)	(801)	(3,355)	835	$ 9
of which: net profit / (loss)	3,986		3,968				3,968	18
of which: OCI, net of tax	(3,142)		922	(4,055)	(801)	(3,355)	(3,133)
Balance at Jun. 30, 2022	55,085	24,999	28,592	1,154	3,815	(2,713)	54,746	339
Equity attributable to non-controlling interests	342
Balance at Dec. 31, 2022	56,940	24,985	31,746	(133)	4,098	(4,234)	56,598
Equity attributable to shareholders at the beginning of the period at Dec. 31, 2022	56,598
Total comprehensive income for the period	1,804						1,791	13
of which: net profit / (loss)	1,012						1,004	8
of which: OCI, net of tax	792						787
Equity attributable to shareholders at the end of the period at Mar. 31, 2023	58,386
Balance at Mar. 31, 2023	58,738
Balance at Dec. 31, 2022	56,940	24,985	31,746	(133)	4,098	(4,234)	56,598
Equity attributable to shareholders at the beginning of the period at Dec. 31, 2022	56,598
Premium on shares issued and warrants exercised		(5)					(5)
Tax (expense) / benefit		(1)					(1)
Dividends			(6,000)				(6,000)
Translation effects recognized directly in retained earnings			48	(48)		(48)	0
Share of changes in retained earnings of associates and joint ventures			0				0
New consolidations / (deconsolidations) and other increases / (decreases)		0					0
Total comprehensive income for the period	2,343		2,012	317	246	64	2,329	14
of which: net profit / (loss)	2,136		2,124				2,124	12
of which: OCI, net of tax	207		(112)	317	246	64	206
Equity attributable to shareholders at the end of the period at Jun. 30, 2023	52,922
Balance at Jun. 30, 2023	53,274	24,979	27,806	136	4,344	(4,218)	52,922	352
Equity attributable to non-controlling interests	352
Balance at Mar. 31, 2023	58,738
Equity attributable to shareholders at the beginning of the period at Mar. 31, 2023	58,386
Total comprehensive income for the period	539						538	1
of which: net profit / (loss)	1,124						1,120	4
of which: OCI, net of tax	(585)						(582)
Equity attributable to shareholders at the end of the period at Jun. 30, 2023	52,922
Balance at Jun. 30, 2023	53,274	$ 24,979	$ 27,806	$ 136	$ 4,344	$ (4,218)	$ 52,922	$ 352
Equity attributable to non-controlling interests	$ 352

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flow from / (used in) operating activities
Net profit / (loss)	$ 2,136	$ 3,986
Non-cash items included in net profit and other adjustments:
Depreciation, amortization and impairment of non-financial assets	1,176	900
Credit loss expense / (release)	54	25
Share of net (profit) / loss of associates and joint ventures and impairment related to associates	(25)	(12)
Deferred tax expense / (benefit)	(63)	348
Net loss / (gain) from investing activities	(116)	(778)
Net loss / (gain) from financing activities	3,085	(14,371)
Other net adjustments	(1,198)	9,346
Net change in operating assets and liabilities:
Amounts due from banks and amounts due to banks	(3,313)	3,000
Securities financing transactions measured at amortized cost	13,672	10,833
Cash collateral on derivative instruments	(5,104)	(4,704)
Loans and advances to customers and customer deposits	(14,863)	(13,959)
Financial assets and liabilities at fair value held for trading and derivative financial instruments	(7,726)	13,149
Brokerage receivables and payables	(5,366)	8,239
Financial assets at fair value not held for trading and other financial assets and liabilities	(1,306)	1,480
Provisions, other non-financial assets and liabilities	658	3
Income taxes paid, net of refunds	(810)	(847)
Net cash flow from / (used in) operating activities	(19,110)	16,639
Cash flow from / (used in) investing activities
Disposal of subsidiaries, associates and intangible assets	35	911
Purchase of property, equipment and software	(669)	(695)
Disposal of property, equipment and software	0	3
Purchase of financial assets measured at fair value through other comprehensive income	(2,444)	(2,821)
Disposal and redemption of financial assets measured at fair value through other comprehensive income	2,468	2,291
Purchase of debt securities measured at amortized cost	(7,541)	(8,167)
Disposal and redemption of debt securities measured at amortized cost	4,659	3,914
Net cash flow from / (used in) investing activities	(3,492)	(4,565)
Cash flow from / (used in) financing activities
Net issuance (repayment) of short-term debt measured at amortized cost	5,555	(10,440)
Distributions paid on UBS AG shares	(6,000)	(4,200)
Issuance of debt designated at fair value and long-term debt measured at amortized cost	51,141	48,856
Repayment of debt designated at fair value and long-term debt measured at amortized cost	(44,091)	(36,309)
Net cash flows from other financing activities	(242)	(341)
Net cash flow from / (used in) financing activities	6,362	(2,433)
Total cash flow
Cash and cash equivalents at the beginning of the period	195,200	207,755
of which: cash and balances at central banks	159,343	190,244
of which: loans and advances to banks	12,189	15,625
of which: money market paper	9,428	1,880
Net cash flow from / (used in) operating, investing and financing activities	(16,239)	9,642
Effects of exchange rate differences on cash and cash equivalents	1,999	(9,648)
Cash and cash equivalents at the end of the period	180,959	207,748
Net cash flow from / (used in) operating activities includes:
Interest received in cash	15,024	6,094
Interest paid in cash	11,429	2,732
Dividends on equity investments, investment funds and associates received in cash	$ 1,259	$ 1,059

Consolidated Statement of Cas_2

Consolidated Statement of Cash Flows (Parenthetical) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Statement Of Cash Flows [Line Items]
Restricted cash and cash equivalents	$ 3,073	$ 4,434
Money market paper in financial assets measured at fair value through other comprehensive income	0	180
Money market paper in financial assets at fair value held for trading	9	58
Money market paper in financial assets at fair value not held for trading	9,270	1,516
Money market paper in other financial assets measured at amortized cost	149	127
Disposal of subsidiaries, associates and intangible assets	$ 35	$ 911

Basis of accounting

Basis of accounting	6 Months Ended
	Jun. 30, 2023
Disclosure Of Material Accounting Policy Information [Line Items]
Basis of preparation	Note 1 Basis of preparation The consolidated financial statements (the financial statements) of UBS AG and its subsidiaries (together, UBS AG) are prepared in Accounting Standards prepared in accordance with IAS 34, Interim Financial Reporting . In preparing been applied as in the UBS AG consolidated annual except for the in “Management report” sections made for a fair presentation of UBS AG’s financial Preparation of these interim financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, income, expenses and disclosures of contingent assets and liabilities. These estimates and assumptions are based on the best available information. Actual results in the future could differ from such estimates and differences may be material to the financial statements. Revisions to estimates, based on regular reviews, are recognized in the period in which they occur. For more information about areas of estimation uncertainty that are considered to require critical judgment, refer to “Note 1a Material accounting policies” in the “Consolidated financial statements” section of the Annual Report 2022.

Changes in accounting policies,

Changes in accounting policies, comparability and adjustments	6 Months Ended
	Jun. 30, 2023
Changes In Accounting Policies Comparability And Adjustments [Line Items]
Changes in accounting policies, comparability and adjustments	IFRS 17, Insurance Contracts Effective from 1 January 2023, Insurance Contracts , which sets requirements contracts insurance services in any market. Other amendments to IFRS Effective from 1 January 2023, UBS AG has adopted a number of minor amendments to IFRS, which have had no significant effect on UBS AG. Amendments to IAS 12, Income Taxes In May Income Taxes , whereby, assets (DTAs) and deferred Global Anti-Base Erosion the exception applies these financial statements and subsequent financial statements. Although countries are starting to implement the rules, UBS AG application of timing of that has not been specified.
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations	The amendments also introduced new top-up tax, which will first apply to UBS AG’s

Currency translation rates

Currency translation rates	6 Months Ended
	Jun. 30, 2023
Foreign Exchange Rates [Line Items]
Currency translation rates	Currency translation rates The following table shows the rates of the operations with a functional currency other Closing exchange rate Average rate 1 As of For the quarter ended Year-to-date 30.6.23 31.3.23 31.12.22 30.6.22 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 1 CHF 1.12 1.09 1.08 1.05 1.11 1.08 1.04 1.10 1.06 1 EUR 1.09 1.08 1.07 1.05 1.09 1.08 1.06 1.08 1.09 1 GBP 1.27 1.23 1.21 1.22 1.24 1.22 1.25 1.24 1.29 100 JPY 0.69 0.75 0.76 0.74 0.71 0.75 0.76 0.73 0.80 1 Monthly income statement items of operations with a functional currency other than the US dollar are translated into US dollars using month-end rates. three month-end rates, weighted according to the income and expense volumes of all operations of UBS AG with the same functional currency for each month. Weighted may deviate from the weighted average rates for UBS AG.

Segment reporting

Segment reporting	6 Months Ended
	Jun. 30, 2023
Disclosure Of Operating Segments [Line Items]
Segment reporting	Note 2 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Group Functions UBS AG For the six months ended 30 June 2023 1 Net interest income 2,934 1,529 (14) (1,093) (663) 2,694 Non-interest income 6,594 1,163 1,015 5,329 518 14,619 Total revenues 9,528 2,692 1,001 4,236 (145) 17,313 Credit loss expense / (release) 20 26 0 8 0 54 Operating expenses 7,204 1,379 818 3,639 1,305 14,346 Operating profit / (loss) before tax 2,303 1,287 184 588 (1,450) 2,912 Tax expense / (benefit) 776 Net profit / (loss) 2,136 As of 30 June 2023 1 Total assets 375,119 241,726 18,767 363,348 97,357 1,096,318 For the six months ended 30 June 2022 1 Net interest income 2,409 1,057 (7) 104 (182) 3,380 Non-interest income 7,168 1,089 1,958 4,897 37 15,149 Total revenues 9,577 2,146 1,950 5,000 (144) 18,529 Credit loss expense / (release) (10) 57 0 (24) 2 25 Operating expenses 7,174 1,260 815 3,729 514 13,492 Operating profit / (loss) before tax 2,413 829 1,135 1,295 (660) 5,012 Tax expense / (benefit) 1,026 Net profit / (loss) 3,986 As of 31 December 2022 1 Total assets 388,624 235,330 16,971 391,495 73,016 1,105,436 1 Refer to “Note 2 Segment reporting” in the “Consolidated financial statements” section of the Annual Report 2022 for more information about

Net interest income

Net interest income	6 Months Ended
	Jun. 30, 2023
Disclosure Net Interest Income [Line Items]
Net interest income	Note 3 For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Interest income from loans and deposits 1 4,804 4,145 1,887 8,949 3,548 Interest income from securities financing transactions measured 2 833 766 209 1,599 327 Interest income from other financial instruments measured 276 259 118 535 191 Interest income from debt instruments measured at fair 26 23 6 48 47 Interest income from derivative instruments designated as cash (457) (376) 160 (833) 413 Total interest income from financial instruments measured at amortized cost and fair 5,483 4,815 2,381 10,298 4,526 Interest expense on loans and deposits 3 3,452 2,909 618 6,361 1,046 Interest expense on securities financing transactions measured 4 474 365 288 839 512 Interest expense on debt issued 656 555 176 1,211 311 Interest expense on lease liabilities 25 25 21 50 43 Total interest expense from financial instruments measured at amortized cost 4,607 3,853 1,103 8,461 1,912 Total net interest income from financial instruments measured at amortized cost and fair income 876 962 1,278 1,837 2,614 Net interest income from financial instruments measured at fair value through profit 430 426 356 856 766 Total net interest income 1,305 1,388 1,634 2,694 3,380 1 Consists of interest income from cash due to banks, payables from securities financing transactions. well as negative interest on cash transactions and negative interest, including fees, on receivables from securities financing transactions.

Net fee and commission income

Net fee and commission income	6 Months Ended
	Jun. 30, 2023
Net fee And Commission Income [Line Items]
Net fee and commission income	Note 4 For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Underwriting fees 131 149 122 280 324 M&A and corporate finance fees 156 178 220 335 456 Brokerage fees 800 880 870 1,681 1,948 Investment fund fees 1,179 1,178 1,233 2,357 2,621 Portfolio management and related services 2,254 2,210 2,298 4,464 4,761 Other 487 480 492 967 993 Total fee and commission income 1 5,008 5,076 5,235 10,083 11,103 of which: recurring 3,496 3,413 3,593 6,909 7,452 of which: transaction-based 1,504 1,639 1,632 3,143 3,621 of which: performance-based 7 24 10 31 29 Fee and commission expense 419 447 450 866 934 Net fee and commission income 4,589 4,628 4,785 9,217 10,169 1 Reflects third-party fee and commission income 3,134 m for Global Wealth Management (first quarter of 3,145 m; second quarter of 2022: USD 3,281 m), USD 465 m for Personal & Corporate Banking (first 449 m; second quarter of 2022: USD 422 m), USD 673 m for Asset Management (first quarter of 687 m; second quarter of 2022: USD 720 m), USD 731 m for the Investment Bank (first quarter of 2023: USD 791 m; second quarter of 2022: USD 811 m) and USD 4 m for Group Functions (first quarter of 2023: USD 3 m; second quarter of 2022: USD 1 m).

Personnel expenses

Personnel expenses	6 Months Ended
	Jun. 30, 2023
Personnel Expenses [Line Items]
Personnel expenses	Note 5 For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Salaries and variable compensation 1 3,364 3,356 3,316 6,720 7,001 of which: variable compensation – financial advisors 2 1,110 1,111 1,122 2,222 2,342 Contractors 24 27 30 50 58 Social security 176 220 164 396 392 Post-employment benefit plans 139 174 137 313 320 Other personnel expenses 144 122 116 266 225 Total personnel expenses 3,847 3,898 3,762 7,745 7,996 1 Includes role-based compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements.

General and administrative expe

General and administrative expenses	6 Months Ended
	Jun. 30, 2023
General And Administrative Expenses [Line Items]
General and administrative expenses	Note 6 For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Outsourcing costs 121 124 115 245 221 Technology costs 128 132 126 260 248 Consulting, legal and audit fees 160 108 123 268 227 Real estate and logistics costs 134 119 129 252 253 Market data services 101 99 89 200 182 Marketing and communication 44 34 43 78 74 Travel and entertainment 51 49 43 101 62 Litigation, regulatory and similar matters 1 55 721 220 776 277 Other 1,649 1,596 1,475 3,245 3,052 of which: shared services costs charged by UBS Group AG or its subsidiaries 1,460 1,385 1,348 2,845 2,738 Total general and administrative expenses 2,443 2,983 2,364 5,425 4,597 1 Reflects the net increase in provisions for litigation, regulatory and similar matters recognized in the income statement. Refer to Note 15b for more information.

Expected credit loss measuremen

Expected credit loss measurement	6 Months Ended
	Jun. 30, 2023
Disclosure Of Provision Matrix [Line Items]
Expected credit loss measurement	Note 7 a) Credit loss expense / release Total net 16 m, reflecting 10 m net releases related to stage 1 and 2 positions and 26 m net credit loss expenses related to stage 3 positions. Stage 1 and 42 m; net 27 m from model changes, mainly in Personal & Corporate Banking and the Investment Bank; USD 5 m Personal & Corporate Banking and Global Wealth Stage 3 26 m, 21 m Banking, which were 11 m), as well corporate lending positions. b) Changes to ECL models, scenarios, scenario Scenarios and weights The expected reviewed in light of of divisions and regions. The baseline scenario was updated with the latest macroeconomic forecasts as of 30 June 2023. The assumptions on 2023, the Eurozone in the it is slightly more pessimistic for Switzerland. At the 2022 and at the end of the political scenario. The scenario. Therefore, off of sovereign debt are negatively affected, and central banks are The stagflationary market weights applied. UBS AG kept scenario weights in line with those applied in the first quarter of 2023, with a 15 % weight assigned to the mild debt crisis scenario instead of the Post-model adjustments Total 551 m as model adjustments (PMA) of USD 131 m (31 March 2023: USD 128 m), as uncertainty levels remain high, including the geopolitical situation. Comparison of shock factors Baseline Key parameters 2022 2023 2024 Real GDP growth (annual percentage change) US 2.1 1.4 0.1 Eurozone 3.5 0.8 1.0 Switzerland 2.1 0.9 1.3 Unemployment rate (%, annual average) US 3.6 3.7 5.1 Eurozone 6.7 6.7 6.9 Switzerland 2.2 2.2 2.5 Fixed income: 10-year government bonds (%, Q4) USD 3.9 3.7 3.6 EUR 2.6 2.3 2.2 CHF 1.6 1.0 0.9 Real estate (annual percentage change, Q4) US 7.4 (1.9) 2.1 Eurozone 2.8 (1.2) 1.8 Switzerland 3.9 (0.5) (1.0) Economic scenarios and weights applied Assigned weights in % ECL scenario 30.6.23 31.3.23 30.6.22 Asset price inflation 0.0 0.0 0.0 Baseline 60.0 60.0 55.0 Severe Russia–Ukraine conflict scenario – – 25.0 Mild debt crisis 15.0 – – Stagflationary geopolitical crisis 25.0 25.0 – Global crisis – 15.0 20.0 c) ECL-relevant balance sheet and off-balance The following tables subject exposure to credit risk, taking through other comprehensive the allowance Instead, the In addition to recognized financial assets, certain off-balance sheet financial instruments and other credit lines are also subject to ECL. based on the maximum contractual amounts. USD m 30.6.23 Carrying amount 1 ECL allowances Financial instruments measured at amortized cost Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Cash and balances at central banks 159,425 159,393 32 0 (10) 0 (10) 0 Loans and advances to banks 2 21,395 21,239 157 0 (6) (5) (1) 0 Receivables from securities financing transactions 61,977 61,977 0 0 (1) (1) 0 0 Cash collateral receivables on derivative instruments 35,068 35,068 0 0 0 0 0 0 Loans and advances to customers 397,596 378,647 17,204 1,746 (859) (182) (173) (504) of which: Private clients with mortgages 163,560 153,443 9,358 758 (154) (44) (87) (23) of which: Real estate financing 50,054 45,959 4,088 7 (44) (21) (23) 0 of which: Large corporate clients 13,444 11,792 1,292 359 (179) (37) (29) (113) of which: SME clients 12,482 10,776 1,293 413 (256) (32) (21) (203) of which: Lombard 124,511 124,469 0 42 (26) (9) 0 (17) of which: Credit cards 1,939 1,502 403 34 (39) (8) (11) (21) of which: Commodity trade finance 2,193 2,179 0 15 (110) (7) 0 (104) Other financial assets measured at amortized cost 52,180 51,650 377 153 (84) (16) (7) (62) of which: Loans to financial advisors 2,588 2,287 174 126 (55) (6) (2) (47) Total financial assets measured at amortized cost 727,642 707,974 17,770 1,898 (961) (205) (190) (566) Financial assets measured at fair value through other comprehensive income 2,217 2,217 0 0 0 0 0 0 Total on-balance sheet financial assets in scope of ECL requirements 729,859 710,191 17,770 1,898 (961) (205) (190) (566) Total exposure ECL provisions Off-balance sheet (in scope of ECL) Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Guarantees 23,469 22,430 921 118 (37) (12) (7) (17) of which: Large corporate clients 3,367 2,598 690 79 (5) (2) (2) 0 of which: SME clients 1,423 1,218 167 38 (11) (1) (1) (9) of which: Financial intermediaries and hedge funds 12,874 12,859 15 0 (11) (8) (3) 0 of which: Lombard 3,019 3,019 0 1 (1) 0 0 (1) of which: Commodity trade finance 2,008 2,008 0 0 (1) (1) 0 0 Irrevocable loan commitments 40,074 37,920 2,076 78 (93) (54) (38) (2) of which: Large corporate clients 23,220 21,436 1,731 52 (76) (44) (31) (2) Forward starting reverse repurchase and securities borrowing agreements 4,972 4,972 0 0 0 0 0 0 Unconditionally revocable loan commitments 44,716 42,915 1,739 63 (43) (34) (9) 0 of which: Real estate financing 8,929 8,671 258 0 (6) (6) 0 0 of which: Large corporate clients 4,566 4,401 158 7 (6) (3) (3) 0 of which: SME clients 4,963 4,743 179 40 (19) (16) (3) 0 of which: Lombard 8,671 8,670 0 1 0 0 0 0 of which: Credit cards 9,762 9,274 484 4 (7) (6) (2) 0 of which: Commodity trade finance 534 534 0 0 0 0 0 0 Irrevocable committed prolongation of existing loans 3,811 3,802 7 2 (3) (2) 0 0 Total off-balance sheet financial instruments and other credit lines 117,043 112,039 4,743 261 (175) (102) (54) (19) Total allowances and provisions (1,136) (307) (244) (585) 1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective 7.8 bn against Credit Suisse AG. USD m 31.3.23 Carrying amount 1 ECL allowances Financial instruments measured at amortized cost Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Cash and balances at central banks 144,183 144,144 39 0 (12) 0 (12) 0 Loans and advances to banks 14,773 14,728 45 0 (6) (5) 0 0 Receivables from securities financing transactions 60,010 60,010 0 0 (2) (2) 0 0 Cash collateral receivables on derivative instruments 32,726 32,726 0 0 0 0 0 0 Loans and advances to customers 395,429 377,266 16,573 1,591 (804) (152) (180) (472) of which: Private clients with mortgages 159,409 149,701 8,999 709 (171) (43) (103) (25) of which: Real estate financing 48,672 45,159 3,504 8 (42) (18) (24) 0 of which: Large corporate clients 12,943 11,216 1,408 320 (139) (20) (16) (102) of which: SME clients 13,610 11,781 1,437 392 (243) (29) (25) (189) of which: Lombard 128,960 128,903 0 57 (26) (9) 0 (17) of which: Credit cards 1,831 1,418 381 32 (37) (8) (10) (20) of which: Commodity trade finance 3,053 3,022 20 10 (96) (5) 0 (91) Other financial assets measured at amortized cost 49,289 48,771 372 146 (84) (17) (6) (61) of which: Loans to financial advisors 2,571 2,323 121 127 (54) (6) (2) (46) Total financial assets measured at amortized cost 696,411 677,646 17,028 1,737 (908) (176) (198) (534) Financial assets measured at fair value through other comprehensive income 2,241 2,241 0 0 0 0 0 0 Total on-balance sheet financial assets in scope of ECL requirements 698,652 679,887 17,028 1,737 (908) (176) (198) (534) Total exposure ECL provisions Off-balance sheet (in scope of ECL) Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Guarantees 22,670 21,670 887 113 (54) (13) (8) (33) of which: Large corporate clients 3,476 2,733 668 75 (19) (2) (3) (14) of which: SME clients 1,368 1,197 133 38 (11) (1) (1) (9) of which: Financial intermediaries and hedge funds 13,076 13,037 38 0 (11) (8) (4) 0 of which: Lombard 2,171 2,170 0 1 (1) 0 0 (1) of which: Commodity trade finance 1,815 1,815 0 0 (1) (1) 0 0 Irrevocable loan commitments 39,775 37,261 2,400 114 (113) (57) (56) 0 of which: Large corporate clients 23,294 21,263 1,948 83 (95) (47) (49) 0 Forward starting reverse repurchase and securities borrowing agreements 4,748 4,748 0 0 0 0 0 0 Unconditionally revocable loan commitments 41,970 40,206 1,724 40 (44) (36) (8) 0 of which: Real estate financing 8,226 8,037 188 0 (6) (6) 0 0 of which: Large corporate clients 4,496 4,284 205 7 (5) (3) (2) 0 of which: SME clients 4,898 4,656 214 28 (21) (18) (3) 0 of which: Lombard 8,166 8,165 0 1 0 0 0 0 of which: Credit cards 9,567 9,078 486 3 (7) (5) (2) 0 of which: Commodity trade finance 370 370 0 0 0 0 0 0 Irrevocable committed prolongation of existing loans 4,161 4,126 33 2 (3) (3) 0 0 Total off-balance sheet financial instruments and other credit lines 113,323 108,010 5,044 269 (214) (108) (72) (33) Total allowances and provisions (1,121) (284) (271) (567) 1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective USD m 31.12.22 Carrying amount 1 ECL allowances Financial instruments measured at amortized cost Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Cash and balances at central banks 169,445 169,402 44 0 (12) 0 (12) 0 Loans and advances to banks 14,671 14,670 1 0 (6) (5) (1) 0 Receivables from securities financing transactions 67,814 67,814 0 0 (2) (2) 0 0 Cash collateral receivables on derivative instruments 35,033 35,033 0 0 0 0 0 0 Loans and advances to customers 390,027 372,903 15,587 1,538 (783) (129) (180) (474) of which: Private clients with mortgages 156,930 147,651 8,579 699 (161) (27) (107) (28) of which: Real estate financing 46,470 43,112 3,349 9 (41) (17) (23) 0 of which: Large corporate clients 12,226 10,733 1,189 303 (130) (24) (14) (92) of which: SME clients 13,903 12,211 1,342 351 (251) (26) (22) (203) of which: Lombard 132,287 132,196 0 91 (26) (9) 0 (17) of which: Credit cards 1,834 1,420 382 31 (36) (7) (10) (19) of which: Commodity trade finance 3,272 3,261 0 11 (96) (6) 0 (90) Other financial assets measured at amortized cost 2 53,389 52,829 413 147 (86) (17) (6) (63) of which: Loans to financial advisors 2,611 2,357 128 126 (59) (7) (2) (51) Total financial assets measured at amortized cost 730,379 712,651 16,044 1,685 (890) (154) (199) (537) Financial assets measured at fair value through other comprehensive income 2 2,239 2,239 0 0 0 0 0 0 Total on-balance sheet financial assets in scope of ECL requirements 732,618 714,889 16,044 1,685 (890) (154) (199) (537) Total exposure ECL provisions Off-balance sheet (in scope of ECL) Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Guarantees 22,167 19,805 2,254 108 (48) (13) (9) (26) of which: Large corporate clients 3,663 2,883 721 58 (26) (2) (3) (21) of which: SME clients 1,337 1,124 164 49 (5) (1) (1) (3) of which: Financial intermediaries and hedge funds 11,833 10,513 1,320 0 (12) (8) (4) 0 of which: Lombard 2,376 2,376 0 1 (1) 0 0 (1) of which: Commodity trade finance 2,121 2,121 0 0 (1) (1) 0 0 Irrevocable loan commitments 39,996 37,531 2,341 124 (111) (59) (52) 0 of which: Large corporate clients 23,611 21,488 2,024 99 (93) (49) (45) 0 Forward starting reverse repurchase and securities borrowing agreements 3,801 3,801 0 0 0 0 0 0 Unconditionally revocable loan commitments 43,677 41,809 1,833 36 (40) (32) (8) 0 of which: Real estate financing 8,711 8,528 183 0 (6) (6) 0 0 of which: Large corporate clients 4,578 4,304 268 5 (4) (1) (2) 0 of which: SME clients 4,723 4,442 256 26 (19) (16) (3) 0 of which: Lombard 7,855 7,854 0 1 0 0 0 0 of which: Credit cards 9,390 8,900 487 3 (7) (5) (2) 0 of which: Commodity trade finance 327 327 0 0 0 0 0 0 Irrevocable committed prolongation of existing loans 4,696 4,600 94 2 (2) (2) 0 0 Total off-balance sheet financial instruments and other credit lines 114,337 107,545 6,522 270 (201) (106) (69) (26) Total allowances and provisions (1,091) (260) (267) (564) 1 The carrying amount of financial assets Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets measured The table below provides information about the loan Loans and and ) and sheet exposures. Cash and , Loans and , Receivables from financing transactions , Cash collateral Financial assets measured value through ECL. ECL coverage ratios are calculated by dividing ECL related exposures. Coverage ratios for core loan portfolio 30.6.23 Gross carrying amount (USD m) ECL coverage (bps) On-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 163,714 153,488 9,445 781 9 3 92 8 298 Real estate financing 50,098 45,980 4,111 7 9 5 55 9 26 Total real estate lending 213,812 199,468 13,556 788 9 3 80 8 296 Large corporate clients 13,622 11,829 1,320 472 131 31 217 50 2,391 SME clients 12,737 10,808 1,313 616 201 29 157 43 3,298 Total corporate lending 26,360 22,637 2,634 1,089 165 30 187 47 2,904 Lombard 124,537 124,478 0 59 2 1 0 1 2,873 Credit cards 1,978 1,510 413 55 199 53 255 97 3,821 Commodity trade finance 2,304 2,185 0 118 479 30 351 30 8,770 Other loans and advances to customers 29,466 28,550 773 142 17 9 47 10 1,642 Loans to financial advisors 2,643 2,293 177 173 208 24 140 33 2,707 Total other lending 160,927 159,017 1,363 547 18 3 122 4 3,872 Total 1 401,098 381,122 17,553 2,423 23 5 100 9 2,275 Gross exposure (USD m) ECL coverage (bps) Off-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 6,406 6,072 324 11 6 5 22 6 60 Real estate financing 9,757 9,477 280 0 6 8 0 6 0 Total real estate lending 16,163 15,549 603 11 6 7 0 6 60 Large corporate clients 31,238 28,520 2,580 138 28 17 141 28 132 SME clients 7,309 6,814 400 95 53 28 257 41 994 Total corporate lending 38,547 35,334 2,980 233 33 19 156 30 482 Lombard 13,912 13,910 0 1 1 1 0 1 0 Credit cards 9,762 9,274 484 4 7 6 37 8 0 Commodity trade finance 2,555 2,555 0 0 2 2 0 2 0 Financial intermediaries and hedge funds 18,519 18,139 380 0 7 5 90 7 0 Other off-balance sheet commitments 12,613 12,306 296 11 14 6 95 8 0 Total other lending 57,361 56,184 1,160 17 7 4 69 5 0 Total 2 112,071 107,067 4,743 261 16 10 114 14 737 Total on- and off-balance sheet 3 513,169 488,189 22,296 2,684 21 6 103 10 2,125 1 Includes Loans and advances to customers and Loans to and securities borrowing agreements. Coverage ratios for core loan portfolio 31.3.23 Gross carrying amount (USD m) ECL coverage (bps) On-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 159,580 149,744 9,102 734 11 3 113 9 344 Real estate financing 48,714 45,177 3,529 8 9 4 69 9 22 Total real estate lending 208,294 194,921 12,631 742 10 3 101 9 341 Large corporate clients 13,082 11,236 1,424 422 106 18 115 29 2,424 SME clients 13,853 11,811 1,461 581 175 25 168 41 3,253 Total corporate lending 26,936 23,047 2,886 1,003 142 22 142 35 2,904 Lombard 128,985 128,912 0 74 2 1 0 1 2,286 Credit cards 1,868 1,426 391 52 201 56 255 99 3,793 Commodity trade finance 3,149 3,028 20 101 305 18 11 17 9,001 Other loans and advances to customers 27,002 26,085 825 92 18 7 24 8 3,117 Loans to financial advisors 2,626 2,329 123 174 206 26 145 32 2,659 Total other lending 163,630 161,778 1,360 492 16 3 101 4 4,109 Total 1 398,859 379,746 16,876 2,237 22 4 108 9 2,319 Gross exposure (USD m) ECL coverage (bps) Off-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 6,377 6,163 212 3 6 5 28 6 340 Real estate financing 9,298 9,101 197 0 7 8 0 7 0 Total real estate lending 15,675 15,263 409 3 6 7 0 6 340 Large corporate clients 31,375 28,390 2,821 165 38 18 190 34 830 SME clients 7,674 7,124 470 80 55 30 245 44 1,114 Total corporate lending 39,049 35,514 3,290 245 41 21 198 36 923 Lombard 12,456 12,455 0 1 1 1 0 1 0 Credit cards 9,567 9,078 486 3 8 6 36 8 0 Commodity trade finance 2,187 2,187 0 0 4 4 0 4 0 Financial intermediaries and hedge funds 18,159 17,680 479 0 7 5 80 7 0 Other off-balance sheet commitments 11,483 11,086 380 17 18 7 66 9 0 Total other lending 53,852 52,485 1,345 22 8 5 60 6 0 Total 2 108,576 103,263 5,044 269 20 10 143 17 1,232 Total on- and off-balance sheet 3 507,435 483,009 21,920 2,506 21 6 116 10 2,202 1 Includes Loans and advances to customers and Loans to and securities borrowing agreements. Coverage ratios for core loan portfolio 31.12.22 Gross carrying amount (USD m) ECL coverage (bps) On-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 157,091 147,678 8,686 727 10 2 123 9 381 Real estate financing 46,511 43,129 3,372 9 9 4 70 9 232 Total real estate lending 203,602 190,807 12,059 736 10 2 108 9 379 Large corporate clients 12,356 10,757 1,204 395 105 22 120 32 2,325 SME clients 14,154 12,237 1,364 553 177 22 161 36 3,664 Total corporate lending 26,510 22,994 2,567 949 144 22 142 34 3,106 Lombard 132,313 132,205 0 108 2 1 0 1 1,580 Credit cards 1,869 1,427 393 50 190 46 256 91 3,779 Commodity trade finance 3,367 3,266 0 101 285 18 0 18 8,901 Other loans and advances to customers 23,149 22,333 748 68 18 6 38 7 3,769 Loans to financial advisors 2,670 2,364 130 176 221 28 124 33 2,870 Total other lending 163,368 161,595 1,270 503 16 3 114 3 4,016 Total 1 393,480 375,396 15,896 2,188 21 4 114 8 2,398 Gross exposure (USD m) ECL coverage (bps) Off-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 6,535 6,296 236 3 5 4 18 4 1,183 Real estate financing 10,054 9,779 275 0 6 7 0 6 0 Total real estate lending 16,589 16,075 511 3 6 6 2 6 1,288 Large corporate clients 32,126 28,950 3,013 163 38 18 165 32 1,263 SME clients 7,122 6,525 499 98 47 30 214 43 304 Total corporate lending 39,247 35,475 3,513 260 40 20 172 34 903 Lombard 12,919 12,918 0 1 2 1 0 1 0 Credit cards 9,390 8,900 487 3 7 5 36 7 0 Commodity trade finance 2,459 2,459 0 0 3 3 0 3 0 Financial intermediaries and hedge funds 18,128 16,464 1,664 0 7 6 25 7 0 Other off-balance sheet commitments 11,803 11,454 346 3 11 8 68 9 0 Total other lending 54,700 52,195 2,498 7 6 5 33 6 0 Total 2 110,537 103,745 6,522 270 18 10 106 16 980 Total on- and off-balance sheet 3 504,016 479,140 22,418 2,458 21 5 112 10 2,242 1 Includes Loans and advances to customers and Loans to and securities borrowing agreements.

Fair value measurement

Fair value measurement	6 Months Ended
	Jun. 30, 2023
Disclosure Of Fair Value Measurement [Line Items]
Disclosure Of Fair Value Measurement Explanatory	Note 8 a) Fair value hierarchy The fair summarized in the table below. During the Level 1 to Level 2, and were held for the entire Determination of fair values from quoted market 1 30.6.23 31.3.23 31.12.22 USD m Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Financial assets measured at fair value on a recurring Financial assets at fair value held for trading 104,834 13,871 1,527 120,232 104,793 12,118 1,099 118,009 96,263 10,284 1,488 108,034 of which: Equity instruments 90,318 453 130 90,901 87,722 295 177 88,193 83,095 789 126 84,010 of which: Government bills / bonds 7,500 2,119 12 9,631 8,902 1,534 23 10,460 5,496 950 18 6,464 of which: Investment fund units 6,123 726 10 6,859 7,187 536 10 7,733 6,673 596 61 7,330 of which: Corporate and municipal bonds 889 9,531 438 10,859 977 7,702 442 9,121 976 6,509 541 8,026 of which: Loans 0 941 821 1,763 0 1,812 329 2,141 0 1,179 628 1,807 of which: Asset-backed securities 4 101 115 220 4 239 118 360 22 261 114 397 Derivative financial instruments 1,042 121,686 1,318 124,046 879 112,066 1,309 114,253 769 147,876 1,464 150,109 of which: Foreign exchange 551 58,332 5 58,889 515 51,733 3 52,251 575 84,882 2 85,459 of which: Interest rate 0 38,982 492 39,474 0 36,339 398 36,737 0 39,345 460 39,805 of which: Equity / index 0 21,944 433 22,378 1 21,180 578 21,759 1 21,542 653 22,195 of which: Credit 0 1,001 361 1,362 0 944 309 1,253 0 719 318 1,038 of which: Commodities 0 1,371 24 1,394 0 1,780 20 1,800 0 1,334 30 1,365 Brokerage receivables 0 21,218 0 21,218 0 21,025 0 21,025 0 17,576 0 17,576 Financial assets at fair value not held for trading 31,296 28,577 3,841 63,714 32,279 30,398 3,834 66,511 26,572 29,110 3,725 59,408 of which: Financial assets for unit-linked investment contracts 14,740 164 0 14,904 14,004 97 0 14,101 13,071 1 0 13,072 of which: Corporate and municipal bonds 61 11,730 236 12,026 86 13,601 241 13,928 35 14,101 230 14,366 of which: Government bills / bonds 16,144 3,976 0 20,120 17,824 3,140 0 20,965 13,103 3,638 0 16,741 of which: Loans 0 3,766 819 4,585 0 3,706 810 4,516 0 3,602 736 4,337 of which: Securities financing transactions 0 8,751 105 8,856 0 9,670 108 9,779 0 7,590 114 7,704 of which: Auction rate securities 0 0 1,321 1,321 0 0 1,321 1,321 0 0 1,326 1,326 of which: Investment fund units 321 190 210 720 295 183 288 766 307 178 190 675 of which: Equity instruments 29 0 990 1,020 70 0 879 949 57 0 792 849 Financial assets measured at fair value through other Financial assets measured at fair value through other comprehensive income 65 2,152 0 2,217 60 2,181 0 2,241 57 2,182 0 2,239 of which: Commercial paper and certificates of deposit 0 1,926 0 1,926 0 1,921 0 1,921 0 1,878 0 1,878 of which: Corporate and municipal bonds 65 217 0 282 60 233 0 293 57 278 0 335 Non-financial assets measured at fair value on a recurring Precious metals and other physical commodities 4,426 0 0 4,426 4,506 0 0 4,506 4,471 0 0 4,471 Non-financial assets measured at fair value on a non-recurring Other non-financial assets 2 0 0 16 16 0 0 18 18 0 0 21 21 Total assets measured at fair value 141,663 187,505 6,701 335,870 142,516 177,787 6,260 326,563 128,132 207,028 6,698 341,858 Determination of fair values from quoted market 1 30.6.23 31.3.23 31.12.22 USD m Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Financial liabilities measured at fair value on a Financial liabilities at fair value held for trading 29,147 6,330 139 35,616 28,332 5,941 101 34,374 23,578 5,823 114 29,515 of which: Equity instruments 20,572 303 73 20,947 19,411 370 58 19,839 16,521 352 78 16,951 of which: Corporate and municipal bonds 31 5,217 61 5,308 33 4,610 38 4,681 36 4,643 27 4,707 of which: Government bills / bonds 7,487 737 0 8,224 7,919 728 0 8,647 5,880 706 1 6,587 of which: Investment fund units 1,057 45 3 1,106 969 204 3 1,176 1,141 84 3 1,229 Derivative financial instruments 974 124,250 2,144 127,367 967 113,051 2,095 116,113 640 152,582 1,684 154,906 of which: Foreign exchange 565 59,112 40 59,718 529 52,706 33 53,267 587 87,897 24 88,508 of which: Interest rate 0 37,861 133 37,994 0 34,317 360 34,677 0 37,429 116 37,545 of which: Equity / index 0 24,398 1,665 26,064 1 23,207 1,365 24,573 0 24,963 1,184 26,148 of which: Credit 0 1,267 260 1,527 0 1,057 286 1,343 0 920 279 1,199 of which: Commodities 0 1,511 30 1,541 0 1,592 33 1,625 0 1,309 52 1,361 Financial liabilities designated at fair value on a recurring Brokerage payables designated at fair 0 43,357 0 43,357 0 43,911 0 43,911 0 45,085 0 45,085 Debt issued designated at fair value 0 68,909 9,832 78,741 0 65,845 9,130 74,974 0 62,603 9,240 71,842 Other financial liabilities designated at fair value 0 29,204 2,221 31,425 0 26,083 1,935 28,018 0 30,055 1,978 32,033 of which: Financial liabilities related to unit-linked investment contracts 0 15,055 0 15,055 0 14,243 0 14,243 0 13,221 0 13,221 of which: Securities financing transactions 0 11,344 0 11,344 0 9,707 0 9,707 0 15,333 0 15,333 of which: Funding from UBS Group AG 0 979 1,320 2,299 0 903 1,356 2,259 0 508 1,287 1,796 of which: Over-the-counter debt instruments and others 0 1,826 901 2,727 0 1,230 579 1,809 0 993 691 1,684 Total liabilities measured at fair value 30,121 272,049 14,336 316,506 29,299 254,831 13,260 297,391 24,219 296,148 13,015 333,382 1 Bifurcated embedded periods presented. costs to sell. b) Valuation adjustments The table below summarizes the changes Deferred day-1 profit or loss is generally released into Other net income from financial instruments measured value when observable or when the transaction is closed out. Deferred day-1 profit or loss reserves For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Reserve balance at the beginning of the period 399 422 425 422 418 Profit / (loss) deferred on new transactions 71 91 86 162 161 (Profit) / loss recognized in the income statement (75) (113) (58) (188) (127) Foreign currency translation (1) 0 (1) (1) (1) Reserve balance at the end of the period 396 399 451 396 451 The table below summarizes other valuation Other valuation adjustment reserves on the As of USD m 30.6.23 31.3.23 31.12.22 Own credit adjustments on financial liabilities designated at fair value 405 624 556 of which: debt issued designated at fair value 115 276 289 of which: other financial liabilities designated at fair value 290 347 266 Credit valuation adjustments 1 (34) (33) (33) Funding valuation adjustments (102) (108) (50) Debit valuation adjustments 4 6 4 Other valuation adjustments (726) (801) (839) of which: liquidity (275) (299) (311) of which: model uncertainty (451) (502) (529) 1 Amount does not include reserves against defaulted counterparties. c) Level 3 instruments: valuation techniques The measure fair value, 30 June 2023 The range of values range does not reflect the level of uncertainty regarding a particular input or an assessment of the reasonableness of UBS AG’s estimates liabilities The significant unobservable value measurement” in the “Consolidated financial Valuation techniques and inputs Fair value Significant unobservable input(s) 1 Range of inputs Assets Liabilities Valuation technique(s) 30.6.23 31.12.22 USD bn 30.6.23 31.12.22 30.6.23 31.12.22 low high weighted average 2 low high weighted average 2 unit 1 Financial assets and liabilities at fair value held for Corporate and municipal bonds 0.7 0.8 0.1 0.0 Relative value to market comparable Bond price equivalent 4 99 73 14 112 85 points Discounted expected cash flows Discount margin 391 391 412 412 basis points Traded loans, measured at fair value, loan commitments and guarantees 1.8 1.7 0.0 0.0 Relative value to market comparable Loan price equivalent 34 100 98 30 100 97 points Discounted expected cash flows Credit spread 200 275 249 200 200 200 basis points Market comparable and securitization model Credit spread 165 1,544 349 145 1,350 322 basis points Auction rate securities 1.3 1.3 Discounted expected cash flows Credit spread 115 209 156 115 196 144 basis points Investment fund units 3 0.2 0.3 0.0 0.0 Relative value to market comparable Net asset value Equity instruments 3 1.1 0.9 0.1 0.1 Relative value to market comparable Price Debt issued designated at fair value 4 9.8 9.2 Other financial liabilities designated at fair value 2.2 2.0 Discounted expected cash flows Funding spread 25 175 23 175 basis points Derivative financial instruments Interest rate 0.5 0.5 0.1 0.1 Option model Volatility of interest rates 69 129 75 143 basis points Credit 0.4 0.3 0.3 0.3 Discounted expected cash flows Credit spreads 9 538 9 565 basis points Bond price equivalent 3 281 3 277 points Equity / index 0.4 0.7 1.7 1.2 Option model Equity dividend yields 0 9 0 20 % Volatility of equity stocks, equity and other indices 4 138 4 120 % Equity-to-FX correlation (40) 84 (29) 84 % Equity-to-equity correlation (25) 99 (25) 100 % 1 The ranges of significant unobservable inputs are for most non-derivative financial instruments and were calculated liabilities designated at investments. linked and credit-linked financial instruments lines in this table. d) Level 3 instruments: sensitivity to changes The table below summarizes those financial assets and liabilities classified as Level 3 for more of significantly, and the estimated effect thereof. The alternative values for Level 3 scenarios. Typically, Although well-defined interdependencies may exist between interest rates, have not been incorporated not a significant element of the valuation uncertainty. Sensitivity of fair value measurements to changes 1 30.6.23 31.3.23 31.12.22 USD m Favorable changes Unfavorable changes Favorable changes Unfavorable changes Favorable changes Unfavorable changes Traded loans, loans measured at fair value, loan commitments and guarantees 12 (6) 12 (13) 19 (12) Securities financing transactions 27 (18) 27 (29) 33 (37) Auction rate securities 44 (44) 45 (45) 46 (46) Asset-backed securities 29 (28) 29 (27) 27 (27) Equity instruments 193 (169) 188 (164) 183 (161) Interest rate derivatives, net 5 (18) 20 (13) 18 (12) Credit derivatives, net 4 (3) 3 (5) 3 (4) Foreign exchange derivatives, net 6 (6) 4 (5) 10 (5) Equity / index derivatives, net 350 (318) 371 (338) 361 (330) Other 60 (56) 93 (105) 39 (62) Total 730 (666) 791 (744) 738 (696) 1 Sensitivity of issued and over-the-counter debt instruments is reported with the equivalent derivative e) Level 3 instruments: movements during The table below presents additional information about material Level 3 assets and liabilities measured at fair value on a recurring basis. Level 3 assets and liabilities the fair include the effect of related hedging in the table are not observable and unobservable parameters. Assets transferred at the beginning of the year. Movements of Level 3 instruments USD bn Balance at the beginning of the period Net gains / losses included in compre- hensive income 1 of which: related to instruments held at the end of the period Purchases Sales Issuances Settlements Transfers into Level 3 Transfers out of Level 3 Foreign currency translation Balance at the end of the period For the six months ended 30 June 2023 2 Financial assets at fair value held for trading 1.5 0.0 (0.0) 0.2 (0.7) 0.7 0.0 0.1 (0.3) 0.0 1.5 of which: Investment fund units 0.1 (0.0) (0.0) 0.0 (0.0) 0.0 0.0 0.0 (0.0) 0.0 0.0 of which: Corporate and municipal bonds 0.5 (0.0) (0.0) 0.1 (0.2) 0.0 0.0 0.0 (0.0) 0.0 0.4 of which: Loans 0.6 0.0 0.0 0.0 (0.3) 0.7 0.0 0.0 (0.2) 0.0 0.8 Derivative financial instruments – assets 1.5 (0.2) (0.2) 0.0 0.0 0.4 (0.2) 0.1 (0.2) 0.0 1.3 of which: Interest rate 0.5 0.0 (0.0) 0.0 0.0 0.1 (0.0) 0.0 (0.0) (0.0) 0.5 of which: Equity / index 0.7 (0.2) (0.1) 0.0 0.0 0.3 (0.2) 0.0 (0.2) (0.0) 0.4 of which: Credit 0.3 (0.1) (0.1) 0.0 0.0 0.1 (0.0) 0.0 (0.0) 0.0 0.4 Financial assets at fair value not held for trading 3.7 0.0 0.0 0.5 (0.4) 0.0 0.0 0.1 (0.1) 0.0 3.8 of which: Loans 0.7 0.0 0.0 0.2 (0.0) 0.0 0.0 0.0 (0.1) (0.0) 0.8 of which: Auction rate securities 1.3 0.0 0.0 0.0 (0.0) 0.0 0.0 0.0 0.0 0.0 1.3 of which: Equity instruments 0.8 0.0 0.0 0.2 (0.1) 0.0 0.0 0.0 0.0 0.0 1.0 Derivative financial instruments – liabilities 1.7 0.2 0.2 0.0 0.0 0.7 (0.3) 0.1 (0.3) 0.0 2.1 of which: Interest rate 0.1 (0.0) 0.0 0.0 0.0 0.1 (0.1) 0.0 0.0 0.0 0.1 of which: Equity / index 1.2 0.2 0.2 0.0 0.0 0.5 (0.2) 0.0 (0.1) 0.0 1.7 of which: Credit 0.3 (0.0) (0.0) 0.0 0.0 0.1 0.0 0.1 (0.2) (0.0) 0.3 Debt issued designated at fair value 9.2 0.5 0.4 0.0 0.0 2.3 (2.0) 0.6 (0.8) (0.0) 9.8 Other financial liabilities designated at fair value 2.0 0.1 0.1 0.0 0.0 0.2 (0.0) 0.0 (0.0) (0.0) 2.2 For the six months ended 30 June 2022 Financial assets at fair value held for trading 2.3 (0.1) (0.2) 0.3 (1.3) 1.0 0.0 0.1 (0.3) (0.0) 1.9 of which: Investment fund units 0.0 (0.0) (0.0) 0.0 (0.0) 0.0 0.0 0.0 (0.0) (0.0) 0.0 of which: Corporate and municipal bonds 0.6 (0.0) (0.0) 0.2 (0.1) 0.0 0.0 0.0 (0.0) (0.0) 0.7 of which: Loans 1.4 (0.1) (0.1) 0.0 (1.2) 1.0 0.0 0.0 (0.2) (0.0) 1.0 Derivative financial instruments – assets 1.1 0.5 0.6 0.0 0.0 0.5 (0.4) 0.2 (0.2) (0.0) 1.8 of which: Interest rate 0.5 0.1 0.1 0.0 0.0 0.0 (0.1) 0.1 (0.1) (0.0) 0.4 of which: Equity / index 0.4 0.3 0.3 0.0 0.0 0.2 (0.2) 0.0 (0.0) (0.0) 0.7 of which: Credit 0.2 0.1 0.1 0.0 0.0 0.2 (0.0) 0.1 0.0 0.0 0.6 Financial assets at fair value not held for trading 4.2 0.1 0.1 0.6 (0.6) 0.0 (0.0) 0.0 (0.1) (0.1) 4.2 of which: Loans 0.9 (0.0) (0.0) 0.5 (0.2) 0.0 0.0 0.0 (0.1) (0.0) 1.0 of which: Auction rate securities 1.6 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.6 of which: Equity instruments 0.7 0.0 0.0 0.0 (0.1) 0.0 0.0 0.0 0.0 (0.0) 0.7 Derivative financial instruments – liabilities 2.2 (0.6) (0.6) 0.0 0.0 0.9 (0.8) 0.1 (0.1) (0.1) 1.7 of which: Interest rate 0.3 (0.2) (0.2) 0.0 0.0 0.1 (0.0) 0.0 0.0 (0.0) 0.1 of which: Equity / index 1.5 (0.3) (0.3) 0.0 0.0 0.6 (0.7) 0.0 (0.1) (0.0) 1.1 of which: Credit 0.3 (0.1) (0.1) 0.0 0.0 0.1 0.0 0.1 (0.0) (0.0) 0.4 Debt issued designated at fair value 11.9 (1.9) (1.6) 0.0 0.0 4.2 (2.7) 0.7 (1.3) (0.4) 10.5 Other financial liabilities designated at fair value 3.2 (0.7) (0.7) 0.0 0.0 0.2 (0.1) 0.0 (0.2) (0.0) 2.4 1 Net gains / losses included in comprehensive income are recognized in Net interest income and Other net income from financial instruments measured at fair value through profit or loss in the Income statement, and also in Gains / (losses) from own credit on financial liabilities designated at fair value, before tax in the Statement of comprehensive income. 6.7 bn (31 December 2022: USD 6.7 bn). Total Level 3 liabilities as of 30 June 2023 were USD 14.3 bn (31 December 2022: USD 13.0 bn). f) Financial instruments not measured The table principles applied consistent with those described in “Note 20 section of the Annual Report 2022. Financial instruments not measured at fair value 30.6.23 31.3.23 31.12.22 USD bn Carrying amount Fair value Carrying amount Fair value Carrying amount Fair value Assets Cash and balances at central banks 159.4 159.4 144.2 144.2 169.4 169.4 Loans and advances to banks 21.4 21.4 14.8 14.8 14.7 14.6 Receivables from securities financing transactions measured at amortized 62.0 62.0 60.0 60.0 67.8 67.8 Cash collateral receivables on derivative instruments 35.1 35.1 32.7 32.6 35.0 35.0 Loans and advances to customers 397.6 385.1 395.4 383.8 390.0 377.7 Other financial assets measured at amortized cost 52.2 51.8 49.3 49.0 53.4 51.0 Liabilities Amounts due to banks 16.3 16.3 13.6 13.6 11.6 11.6 Payables from securities financing transactions measured at amortized cost 12.3 12.3 9.9 9.9 4.2 4.2 Cash collateral payables on derivative instruments 31.4 31.4 32.2 32.2 36.4 36.4 Customer deposits 521.7 521.4 507.8 507.2 527.2 526.9 Funding from UBS Group AG measured at amortized cost 61.4 60.3 63.1 61.2 56.1 55.7 Debt issued measured at amortized cost 62.6 62.0 54.7 54.0 59.5 58.9 Other financial liabilities measured at amortized cost 1 8.6 8.6 7.5 7.5 7.2 7.2

Derivative instruments

Derivative instruments	6 Months Ended
	Jun. 30, 2023
Derivative [Line Items]
Disclosure Of Derivative Financial Instruments Explanatory	Note 9 Derivative instruments a) Derivative instruments As of 30.6.23, USD bn Derivative financial assets Derivative financial liabilities Notional values related to derivative financial assets and liabilities 1 Other notional values 2 Derivative financial instruments Interest rate 39.5 38.0 2,356 15,180 Credit derivatives 1.4 1.5 90 Foreign exchange 58.9 59.7 6,636 78 Equity / index 22.4 26.1 1,001 77 Commodities 1.4 1.5 141 16 Other 3 0.5 0.5 121 Total derivative financial instruments, based on IFRS netting 4 124.0 127.4 10,345 15,351 Further netting potential not recognized on the balance 5 (114.0) (116.0) of which: netting of recognized financial liabilities / assets (92.8) (92.8) of which: netting with collateral received / pledged (21.2) (23.2) Total derivative financial instruments, after consideration of further netting potential 10.1 11.4 As of 31.3.23, USD bn Derivative financial instruments Interest rate 36.7 34.7 2,345 13,842 Credit derivatives 1.3 1.3 86 Foreign exchange 52.3 53.3 6,610 56 Equity / index 21.8 24.6 932 76 Commodities 1.8 1.6 146 19 Other 3 0.4 0.6 106 Total derivative financial instruments, based on IFRS netting 4 114.3 116.1 10,224 13,993 Further netting potential not recognized on the balance 5 (105.4) (104.3) of which: netting of recognized financial liabilities / assets (84.9) (84.9) of which: netting with collateral received / pledged (20.5) (19.4) Total derivative financial instruments, after consideration of further netting potential 8.8 11.8 As of 31.12.22, USD bn Derivative financial instruments Interest rate 39.8 37.5 2,080 11,255 Credit derivatives 1.0 1.2 74 Foreign exchange 85.5 88.5 6,080 40 Equity / index 22.2 26.1 886 63 Commodities 1.4 1.4 132 18 Other 3 0.2 0.1 50 Total derivative financial instruments, based on IFRS netting 4 150.1 154.9 9,302 11,376 Further netting potential not recognized on the balance 5 (139.4) (137.1) of which: netting of recognized financial liabilities / assets (110.9) (110.9) of which: netting with collateral received / pledged (28.5) (26.2) Total derivative financial instruments, after consideration of further netting potential 10.7 17.8 1 In cases where Notional amounts of client-cleared ETD and OTC transacti that are cleared through either a central counterparty derivative instruments and Cash collateral payables on derivative instruments and was not material for all periods presented. and sales of non-derivative financial instruments, are presented net on the balance sheet if UBS or insolvency of UBS AG or its counterparties, master netting and similar arrangements where financial statements” section of the Annual Report 2022 for more information. b) Cash collateral on derivative instruments USD bn Receivables 30.6.23 Payables 30.6.23 Receivables 31.3.23 Payables 31.3.23 Receivables 31.12.22 Payables 31.12.22 Cash collateral on derivative instruments, based on IFRS netting 1 35.1 31.4 32.7 32.2 35.0 36.4 Further netting potential not recognized on the balance 2 (22.9) (18.8) (18.6) (17.3) (22.9) (21.9) of which: netting of recognized financial liabilities / assets (20.3) (16.1) (15.6) (14.3) (20.9) (20.0) of which: netting with collateral received / pledged (2.6) (2.6) (3.0) (3.0) (1.9) (1.9) Cash collateral on derivative instruments, after consideration of further netting potential 12.1 12.7 14.1 14.9 12.1 14.5 1 Financial assets and liabilities are presented net the event of default, bankruptcy or insolvency of UBS AG or its counterparties, and intends either to settle on a net basis or to realize the asset and settle the in accordance with enforceable master netting liabilities” in the “Consolidated financial statements” section of the Annual Report 2022 for more information.

Other assets and liabilities

Other assets and liabilities	6 Months Ended
	Jun. 30, 2023
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Assets And Other Liabilities Explanatory	Note 10 Other assets and liabilities a) Other financial assets measured at USD m 30.6.23 31.3.23 31.12.22 Debt securities 41,521 40,646 44,594 Loans to financial advisors 2,588 2,571 2,611 Fee- and commission-related receivables 1,822 1,922 1,803 Finance lease receivables 1,376 1,344 1,314 Settlement and clearing accounts 395 542 1,174 Accrued interest income 1,430 1,340 1,276 Other 3,048 924 618 Total other financial assets measured at amortized cost 52,180 49,289 53,389 b) Other non-financial assets USD m 30.6.23 31.3.23 31.12.22 Precious metals and other physical commodities 4,426 4,506 4,471 Deposits and collateral provided in connection with litigation, 1 2,250 2,235 2,205 Prepaid expenses 1,019 848 709 VAT, 707 1,830 1,405 Properties and other non-current assets held for sale 111 279 279 Other 741 670 583 Total other non-financial assets 9,254 10,367 9,652 1 Refer to Note 15 for more information. c) Other financial liabilities measured at USD m 30.6.23 31.3.23 31.12.22 Other accrued expenses 1,543 1,613 1,564 Accrued interest expenses 2,577 1,954 2,008 Settlement and clearing accounts 1,499 1,533 1,060 Lease liabilities 3,105 3,174 3,211 Other 2,948 2,422 2,549 Total other financial liabilities measured at amortized cost 11,673 10,695 10,391 d) Other financial liabilities designated at USD m 30.6.23 31.3.23 31.12.22 Financial liabilities related to unit-linked investment contracts 15,055 14,243 13,221 Securities financing transactions 11,344 9,707 15,333 Over-the-counter debt instruments and other 2,727 1,809 1,684 Funding from UBS Group AG 2,299 2,259 1,796 Total other financial liabilities designated at fair value 31,425 28,018 32,033 e) Other non-financial liabilities USD m 30.6.23 31.3.23 31.12.22 Compensation-related liabilities 3,248 2,628 4,424 455 463 449 Current tax liabilities 991 952 1,044 Deferred tax liabilities 212 261 233 VAT, 514 481 472 Deferred income 280 288 233 Other 86 62 84 Total other non-financial liabilities 5,330 4,673 6,489

Funding from Group measured at

Funding from Group measured at amortized cost	6 Months Ended
	Jun. 30, 2023
Disclosure Of Funding From Group [Line Items]
Disclosure Of Funding From Group Explanatory	Note 11 Funding from UBS Group AG measured USD m 30.6.23 31.3.23 31.12.22 Senior unsecured debt that contributes to total loss-absorbing 48,546 47,172 42,073 Senior unsecured debt other than TLAC 1,180 3,606 236 Subordinated debt 11,719 12,315 13,838 of which: eligible as high-trigger loss-absorbing additional 10,528 11,118 10,654 of which: eligible as low-trigger loss-absorbing additional 1,189 1,198 1,187 Total funding from UBS Group AG measured at amortized cost 1 61,445 63,093 56,147 1 UBS AG has also recognized funding from UBS Group AG that is designated at fair value.

Debt issued designated at fair

Debt issued designated at fair value	6 Months Ended
	Jun. 30, 2023
Disclosure Of Financial Liabilities [Line Items]
Disclosure Of Financial Instruments Designated At Fair Value Through Profit Or Loss Explanatory	Note 12 Debt issued designated at fair value USD m 30.6.23 31.3.23 31.12.22 Issued debt instruments Equity-linked 1 45,475 44,721 41,901 Rates-linked 15,945 15,797 16,276 Credit-linked 4,230 2,815 2,170 Fixed-rate 8,378 6,673 6,538 Commodity-linked 3,979 4,311 4,294 Other 734 656 663 Total debt issued designated at fair value 78,741 74,974 71,842 of which: issued by UBS AG with original maturity greater than one 2 64,047 60,268 57,750 1 Includes investment fund 100 % of the balance (31 March 2023: 100 %; 31 December 2022: 100 %).

Debt issued held at amortized c

Debt issued held at amortized cost	6 Months Ended
	Jun. 30, 2023
Disclosure Of Financial Liabilities [Line Items]
Disclosure Of Debt Securities Explanatory	Note 13 Debt issued measured at amortized cost USD m 30.6.23 31.3.23 31.12.22 Short-term debt 1 35,590 27,412 29,676 Senior unsecured debt 14,920 15,472 17,892 of which: issued by UBS AG with original maturity greater than one 14,918 15,472 17,892 Subordinated debt 2,976 2,975 2,968 of which: eligible as low-trigger loss-absorbing tier 2 capital 0 2,438 2,422 of which: eligible as non-Basel III-compliant tier 2 capital 539 538 536 Debt issued through the Swiss central mortgage institutions 9,076 8,873 8,962 Long-term debt 2 26,971 27,320 29,823 Total debt issued measured at amortized cost 3 62,561 54,733 59,499 1 Debt with an original contractual maturity of classification of debt presented.

Interest rate benchmark reform

Interest rate benchmark reform	6 Months Ended
	Jun. 30, 2023
Disclosure Of Interest Rate Benchmark Reform [Line Items]
Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]	Note 14 During 2023, UBS AG (LIBOR) contracts. approximately USD 9 bn as contracts automatically converting to reset date Investment Bank have USD LIBOR fixing to complete transition, In August 2022, to the June 2022 Benchmark of these contracts The counterparty conversion events that occurred of these USD LIBOR-linked derivatives has been materially UBS AG 3 bn equivalent Group AG that, per on JPY LIBOR and USD LIBOR. In addition, several contracts indirectly derived from IBORs, if they are not called fallback language and the confirmation of interest any rate resets.

Provisions

Provisions	6 Months Ended
	Jun. 30, 2023
Disclosure Of Other Provisions [Line Items]
Disclosure Of Provisions Explanatory	Note 15 a) Provisions The table below presents an overview of USD m 30.6.23 31.3.23 31.12.22 Provisions other than provisions for expected credit losses 3,641 3,673 2,982 Provisions for expected credit losses 1 175 214 201 Total provisions 3,817 3,886 3,183 1 Refer to Note 7c for more information. The following table presents additional information USD m Litigation, regulatory and similar matters 1 Other 2 Total Balance as of 31 December 2022 2,586 396 2,982 Balance as of 31 March 2023 3,306 366 3,673 Increase in provisions recognized in the income statement 56 12 68 Release of provisions recognized in the income statement (1) (3) (4) Provisions used in conformity with designated purpose (83) (33) (116) Foreign currency translation and other movements 3 10 11 21 Balance as of 30 June 2023 3,289 353 3,641 1 Consists of provisions for losses resulting from legal, liability and movements include capitalized reinstatement costs and unwinding of discount. Information about provisions and class, provisions.

Litigation, regulatory and simi

Litigation, regulatory and similar matters	6 Months Ended
	Jun. 30, 2023
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Disclosure Of Contingent Liabilities Explanatory	Note 15 b) Litigation, regulatory and similar matters UBS operates in a legal and regulatory environment that exposes it from disputes and including litigation, arbitration, and regulatory and criminal investigations. “UBS,” “we” of this Note, refer to UBS AG and / or one or more Such matters are subject predict, particularly in the earlier stages of a case. agreement. This may occur in order to avoid the continuing uncertainties inherent in all such matters affect the amount and timing of any potential outflows for both matters with respect to such matters brought than not outflow of resources satisfied, a expected to be, based on UBS’s experience with similar matters result in contingent liabilities. If the amount of an obligation that is not the potential matter that occur management’s evidence of period under IAS 10 and must be recognized in Specific litigation, regulatory and other matters are considers financial, information is potential exposures. In the case of certain matters below, we state that we have established a provision, and for the other matters, we make no such statement. When we prejudice seriously our the confidentiality obligations whether we have established a provision, either: (a) we have not established a provision, in which case the matter is treated as a contingent liability under the applicable accounting but would reveal the fact that UBS believes an outflow With respect to certain litigation, regulatory able to those matters for which we levels of liquidity over the relevant time periods. The “Provisions” litigation, regulatory and similar matters as a class of contingent liabilities. Doing so would require UBS speculative legal assessments that have been quantified by that could arise from litigation, future losses from this class that are more than Litigation, regulatory to, or conviction of, a crime could have material consequences for UBS. Resolution of regulatory proceedings may require UBS to obtain waivers of regulatory disqualifications to maintain certain operations, may entitle regulatory authorities to limit, suspend or terminate utilities to limitation, suspension for UBS. The purposes of determining of operational risk for this purpose is included Provisions for litigation, regulatory and similar matters 1 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Group Functions Total Balance as of 31 December 2022 1,182 159 8 308 928 2,586 Balance as of 31 March 2023 1,193 161 8 351 1,594 3,306 Increase in provisions recognized in the income statement 35 0 1 20 0 56 Release of provisions recognized in the income statement (1) 0 0 0 0 (1) Provisions used in conformity with designated purpose (37) 0 (1) (45) 0 (83) Foreign currency translation / unwind of discount 7 1 0 1 1 10 Balance as of 30 June 2023 1,196 162 8 327 1,595 3,289 1 Provisions, if any, for the matters described in item 3 of this Note are recorded in Global Wealth Management, if any, for allocated between the Investment Bank and Group Functions. 1. Inquiries regarding cross-border wealth management Tax and examined services provided by UBS and other financial Since 2013, UBS relation to UBS’s cross-border business with French judges ordered UBS AG to provide bail (“ caution ”) of EUR 1.1 bn. In 2019, French territory and aggravated abetting unlawful EUR 3.7 bn on UBS AG and UBS (France) S.A. and awarded EUR 800 m of civil damages to the French state. A trial in the French Court of Appeal guilty of unlawful solicitation and aggravated laundering of the proceeds of tax fraud. The court ordered a fine of EUR 3.75 m, the 1 bn, and 800 m. UBS has filed an appeal with the French Supreme Court. A hearing in the September 2023. The fine civil damages award has been paid to the French 99 m of which was deducted from the bail), the result of UBS’s appeal. Our 1.1 bn (USD 1.2 bn). uncertainty and the provision and civil damages could exceed (or may be less 2. Claims related to sales of residential mortgage-backed From 2002 underwriter of US residential mortgage-backed securities (RMBS) and mortgages. In 2018, seeks unspecified civil monetary of 1989 related to UBS’s issuance, underwriting and sale of 40 RMBS transactions in 2006 to dismiss the 2023, UBS reached a settlement 1.435 bn to resolve all civil DOJ. Our amount that UBS believed to be appropriate 3. Madoff In relation to S.A. (now UBS by a Commission de Luxembourg law, substantially all assets of which were with jurisdictions with either direct or indirect exposure to BMIS. These funds funds are custodian, members. In 2009 and 2010, the liquidators and EUR 2.1 bn, which includes (BMIS Trustee). A large number of alleged beneficiaries have filed claims against losses relating to that the claims in eight test cases were inadmissible have been affirmed by the Luxembourg Court of Appeal, and the Luxembourg Supreme Court has dismissed In the funds and one of than USD 2 bn. In dismissing all 125 m of conveyances entities. In 2019, Supreme Court remanded to the Bankruptcy Court for further 4. Foreign exchange, LIBOR and benchmark rates, Foreign exchange-related regulatory matters: concerning possible investigations, Commission. UBS jurisdictions metals businesses. Foreign exchange-related civil litigation: in other jurisdictions against currency transactions with any of the defendant banks. UBS has resolved US federal court class actions relating to foreign currency transactions with contracts and options on such futures USD 141 m and from that violations of those individual matters. In persons and conspirators for 2023, the court granted defendants’ summary LIBOR and other benchmark-related regulatory regarding potential improper attempts by UBS, among others, to manipulate LIBOR and other benchmark rates at certain times. UBS reached settlements or otherwise concluded investigations relating to benchmark interest rates with the investigating authorities. UBS in certain jurisdictions, in connection with potential antitrust or competition law violations related to certain rates. However, UBS has not reached a final settlement with WEKO, as the immunity. LIBOR and in the federal certain interest rate benchmark-based derivatives. Also of other benchmarks, including depository through EURIBOR, theories. USD LIBOR class In 2013 dismissed, in whole or in Act claims, and state common law 2021, the district jurisdiction over district court’s proceeding. In 2018, the district court claims pending Circuit denied the petition against UBS and numerous other banks alleging that the basis for consumer complaint in its amended complaint in October 2022, and defendants Other benchmark class actions in the US: Yen In 2017, the court dismissed one Yen LIBOR / Euroyen TIBOR action in its entirety on standing grounds. In an amended complaint dismissed the case against UBS. The dismissal of the case against UBS could be appealed following of the case against the remaining defendant in the CHF LIBOR Plaintiffs appealed. In for further dismiss the amended complaint in January EURIBOR defendants for lack of personal jurisdiction. GBP LIBOR Government bonds: banks complaint was filed in 2017 in the US District Court colluded with market and the consolidated complaint to dismiss later in 2021. In March 2022, the court granted have other government bonds. In Union antitrust rules in 2007–2011 EUR 172 m. UBS is appealing the amount of the fine. With respect above, our balance sheet at 30 June 2023 under the the future outflow of resources in respect of such matters available information provision that we have recognized. 5. Swiss retrocessions The Federal Supreme Court of Switzerland ruled in 2012, in a firm for distributing third-party and surrendered to waiver. FINMA issued the FINMA requirements and has notified The Supreme and potentially surrender retrocessions. Client requests are assessed on a case-by-case basis. Considerations taken into account whether or not the client documentation contained Our amount that UBS believes to be appropriate under the applicable accounting standard. The ultimate exposure will depend on client the case of such matters ultimately prove to be substantially greater (or

Supplemental guarantor informat

Supplemental guarantor information required under SEC regulations	6 Months Ended
	Jun. 30, 2023
Supplemental Guarantor Information [Line Items]
Condensed Financial Information Of Parent Company Only Disclosure [Text Block]	Note 16 Joint liability of UBS Switzerland AG In transferred from UBS AG Act. Under the obligations of UBS AG existing registered separate column as a subsidiary co-guarantor. The joint liability of UBS by USD 0.8 bn to USD 3.5 bn as of 30 June maturities, early extinguishments, fair value Supplemental guarantor information The following tables provide supplemental guarantor Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2023 Interest income from financial instruments measured at fair value through other comprehensive income 4,911 3,248 4,399 (2,260) 10,298 Interest expense from financial instruments measured at (6,508) (1,085) (3,543) 2,675 (8,461) Net interest income from financial instruments measured profit or loss and other 461 343 460 (407) 856 Net interest income (1,136) 2,506 1,316 8 2,694 Other net income from financial instruments measured profit or loss 3,605 505 533 366 5,009 Fee and commission income 1,384 2,557 6,457 (314) 10,083 Fee and commission expense (345) (233) (601) 314 (866) Net fee and commission income 1,038 2,324 5,855 0 9,217 Other income 2,166 118 527 (2,418) 392 Total revenues 5,673 5,453 8,231 (2,045) 17,313 Credit loss expense / (release) 1 21 29 3 54 Personnel expenses 1,670 1,092 4,983 0 7,745 General and administrative expenses 1,834 1,735 3,216 (1,360) 5,425 Depreciation, amortization and impairment of non-financial 427 198 605 (54) 1,176 Operating expenses 3,931 3,025 8,804 (1,414) 14,346 Operating profit / (loss) before tax 1,741 2,407 (602) (634) 2,912 Tax expense / (benefit) 50 436 241 48 776 Net profit / (loss) 1,691 1,971 (843) (683) 2,136 Net profit / (loss) attributable to non-controlling interests 0 0 12 0 12 Net profit / (loss) attributable to shareholders 1,691 1,971 (855) (683) 2,124 1 Amounts presented for UBS under “Complementary UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2023 Comprehensive income attributable to shareholders Net profit / (loss) 1,691 1,971 (855) (683) 2,124 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax 10 470 63 (297) 246 Financial assets measured at fair value through other comprehensive income, net of tax 1 1 1 Cash flow hedges, net of tax 40 108 (79) (5) 64 Cost of hedging, net of tax 6 (1) 6 Total other comprehensive income that may be reclassified to the income statement, net of tax 57 578 (16) (302) 317 Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax 3 (18) 2 (12) Own credit on financial liabilities designated at fair value, net of tax (100) (100) Total other comprehensive income that will not be reclassified to the income statement, net of tax (96) (18) 2 (112) Total other comprehensive income (39) 560 (14) (302) 206 Total comprehensive income attributable to shareholders 1,652 2,531 (870) (985) 2,329 Total comprehensive income attributable to non-controlling interests 14 14 Total comprehensive income 1,652 2,531 (856) (985) 2,343 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) As of 30 June 2023 Assets Cash and balances at central banks 41,403 84,668 33,354 159,425 Amounts due from banks 58,247 6,891 16,479 (60,222) 21,395 Receivables from securities financing transactions measured at amortized cost 48,438 827 39,088 (26,375) 61,977 Cash collateral receivables on derivative instruments 36,017 1,832 10,757 (13,538) 35,068 Loans and advances to customers 91,603 239,061 97,024 (30,091) 397,596 Other financial assets measured at amortized cost 23,165 8,674 23,093 (2,753) 52,180 Total financial assets measured at amortized cost 298,872 341,954 219,795 (132,979) 727,642 Financial assets at fair value held for trading 106,625 124 15,466 (1,982) 120,232 of which: assets pledged as collateral that may be sold or repledged by counterparties 45,553 1 7,170 (13,156) 39,568 Derivative financial instruments 122,172 4,810 30,912 (33,849) 124,046 Brokerage receivables 11,314 9,905 0 21,218 Financial assets at fair value not held for trading 53,343 4,255 30,637 (24,522) 63,714 Total financial assets measured at fair value through profit or loss 293,455 9,189 86,919 (60,353) 329,210 Financial assets measured at fair value through other comprehensive income 1,935 282 2,217 Investments in subsidiaries and associates 50,969 34 0 (49,894) 1,109 Property, equipment and software 5,904 1,707 3,847 (265) 11,193 Goodwill and intangible assets 212 6,064 5 6,281 Deferred tax assets 1,752 263 7,479 (83) 9,411 Other non-financial assets 6,354 1,697 1,193 10 9,254 Total assets 659,454 354,843 325,579 (243,558) 1,096,318 Liabilities Amounts due to banks 45,557 42,309 60,365 (131,941) 16,290 Payables from securities financing transactions measured at amortized cost 21,049 439 17,170 (26,338) 12,320 Cash collateral payables on derivative instruments 32,431 1,361 11,108 (13,456) 31,445 Customer deposits 97,967 276,512 119,750 27,428 521,657 Funding from UBS Group AG measured at amortized cost 61,445 61,445 Debt issued measured at amortized cost 53,535 9,083 1 (57) 62,561 Other financial liabilities measured at amortized cost 5,598 3,076 6,118 (3,119) 11,673 Total financial liabilities measured at amortized cost 317,581 332,780 214,513 (147,482) 717,392 Financial liabilities at fair value held for trading 30,727 351 6,321 (1,784) 35,616 Derivative financial instruments 125,014 5,316 30,850 (33,813) 127,367 Brokerage payables designated at fair value 29,158 14,204 (4) 43,357 Debt issued designated at fair value 78,084 783 (127) 78,741 Other financial liabilities designated at fair value 20,073 22,163 (10,811) 31,425 Total financial liabilities measured at fair value through profit or loss 283,056 5,667 74,321 (46,539) 316,506 Provisions 1,889 215 1,713 (1) 3,817 Other non-financial liabilities 1,205 1,098 2,943 84 5,330 Total liabilities 603,731 339,760 293,491 (193,938) 1,043,044 Equity attributable to shareholders 55,723 15,083 31,736 (49,620) 52,922 Equity attributable to non-controlling interests 352 352 Total equity 55,723 15,083 32,088 (49,620) 53,274 Total liabilities and equity 659,454 354,843 325,579 (243,558) 1,096,318 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated statement USD m UBS AG 1 UBS Switzerland AG 1 Other 1 UBS AG (consolidated) For the six months ended 30 June 2023 Net cash flow from / (used in) operating activities (17,054) 699 (2,755) (19,110) Cash flow from / (used in) investing activities Disposal of subsidiaries, associates and intangible assets 2 35 35 Purchase of property, equipment and software (220) (142) (307) (669) Purchase of financial assets measured at fair value through other (2,392) (52) (2,444) Disposal and redemption of financial assets measured at income 2,408 60 2,468 Purchase of debt securities measured at amortized cost (5,005) (1,059) (1,477) (7,541) Disposal and redemption of debt securities measured at amortized 1,141 1,421 2,097 4,659 Net cash flow from / (used in) investing activities (4,033) 220 321 (3,492) Cash flow from / (used in) financing activities Net issuance (repayment) of short-term debt measured at amortized 5,519 4 32 5,555 Distributions paid on UBS AG shares (6,000) (6,000) Issuance of debt designated at fair value and long-term debt measured 3 50,162 479 500 51,141 Repayment of debt designated at fair value and long-term debt measured 3 (43,322) (645) (124) (44,091) Net cash flows from other financing activities (124) 0 (118) (242) Net activity related to group internal capital transactions and dividends 5,128 (2,944) (2,185) 0 Net cash flow from / (used in) financing activities 11,363 (3,106) (1,895) 6,362 Total cash flow Cash and cash equivalents at the beginning of the year 63,608 86,232 45,359 195,200 Net cash flow from / (used in) operating, investing and financing (9,724) (2,187) (4,329) (16,239) Effects of exchange rate differences on cash and cash equivalents (472) 2,470 2 1,999 Cash and cash equivalents at the end of the period 4 53,412 86,515 41,032 180,959 1 Cash flows generally represent a third-party associates. 3,073 m were restricted. Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2022 Interest income from financial instruments measured at fair value through other comprehensive income 1,506 1,775 1,638 (393) 4,526 Interest expense from financial instruments measured at (1,629) (238) (643) 597 (1,912) Net interest income from financial instruments measured profit or loss and other 557 238 136 (165) 766 Net interest income 434 1,775 1,132 39 3,380 Other net income from financial instruments measured profit or loss 2,373 469 468 535 3,845 Fee and commission income 1,634 2,606 7,230 (366) 11,103 Fee and commission expense (373) (247) (678) 363 (934) Net fee and commission income 1,261 2,359 6,552 (3) 10,169 Other income 3,653 104 1,944 (4,567) 1,135 Total revenues 7,721 4,708 10,095 (3,995) 18,529 Credit loss expense / (release) (31) 58 (4) 2 25 Personnel expenses 1,782 1,031 5,183 0 7,996 General and administrative expenses 1,642 1,688 2,596 (1,330) 4,597 Depreciation, amortization and impairment of non-financial 432 158 366 (55) 900 Operating expenses 3,856 2,877 8,145 (1,385) 13,492 Operating profit / (loss) before tax 3,896 1,774 1,954 (2,612) 5,012 Tax expense / (benefit) (18) 322 557 165 1,026 Net profit / (loss) 3,914 1,452 1,397 (2,777) 3,986 Net profit / (loss) attributable to non-controlling interests 0 0 18 0 18 Net profit / (loss) attributable to shareholders 3,914 1,452 1,379 (2,777) 3,968 1 Amounts presented for UBS AG under “Complementary financial Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2022 Comprehensive income attributable to shareholders Net profit / (loss) 3,914 1,452 1,379 (2,777) 3,968 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax (107) (688) (647) 641 (801) Financial assets measured at fair value through other comprehensive income, net of tax 3 (6) 10 0 3 Cash flow hedges, net of tax (1,970) (889) (492) (3) (3,355) Cost of hedging, net of tax 98 98 Total other comprehensive income that may be reclassified to the income statement, net of tax (1,986) (1,576) (1,130) 637 (4,055) Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax 266 (94) 57 0 229 Own credit on financial liabilities designated at fair value, net of tax 693 693 Total other comprehensive income that will not be reclassified to the income statement, net of tax 960 (94) 57 0 922 Total other comprehensive income (1,027) (1,671) (1,073) 637 (3,133) Total comprehensive income attributable to shareholders 2,888 (219) 307 (2,140) 835 Total comprehensive income attributable to non-controlling interests 9 9 Total comprehensive income 2,888 (219) 316 (2,140) 844 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG classified as Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) As of 31 December 2022 Assets Cash and balances at central banks 48,689 84,465 36,291 0 169,445 Amounts due from banks 39,691 6,357 19,063 (50,441) 14,671 Receivables from securities financing transactions measured at amortized cost 51,493 903 34,110 (18,691) 67,814 Cash collateral receivables on derivative instruments 35,594 1,221 10,074 (11,856) 35,033 Loans and advances to customers 90,168 229,861 101,231 (31,233) 390,027 Other financial assets measured at amortized cost 24,005 9,532 21,880 (2,029) 53,389 Total financial assets measured at amortized cost 289,641 332,339 222,649 (114,250) 730,379 Financial assets at fair value held for trading 95,810 173 13,899 (1,848) 108,034 of which: assets pledged as collateral that may be sold or repledged by counterparties 41,056 0 5,578 (9,892) 36,742 Derivative financial instruments 149,447 5,925 35,106 (40,368) 150,109 Brokerage receivables 9,763 0 7,814 0 17,576 Financial assets at fair value not held for trading 45,302 4,354 26,843 (17,091) 59,408 Total financial assets measured at fair value through profit or loss 300,321 10,453 83,661 (59,308) 335,127 Financial assets measured at fair value through other comprehensive income 1,953 0 286 0 2,239 Investments in subsidiaries and associates 54,323 33 0 (53,255) 1,101 Property, equipment and software 5,852 1,654 4,077 (267) 11,316 Goodwill and intangible assets 213 0 6,050 5 6,267 Deferred tax assets 1,624 276 7,470 (16) 9,354 Other non-financial assets 6,930 1,768 951 4 9,652 Total assets 660,856 346,522 325,144 (227,087) 1,105,436 Liabilities Amounts due to banks 41,395 37,123 51,555 (118,477) 11,596 Payables from securities financing transactions measured at amortized cost 9,425 247 13,303 (18,774) 4,202 Cash collateral payables on derivative instruments 35,528 1,518 11,191 (11,800) 36,436 Customer deposits 98,628 273,316 132,619 22,608 527,171 Funding from UBS Group AG measured at amortized cost 56,147 0 0 56,147 Debt issued measured at amortized cost 50,706 8,965 1 (173) 59,499 Other financial liabilities measured at amortized cost 4,903 2,221 5,554 (2,287) 10,391 Total financial liabilities measured at amortized cost 296,733 323,391 214,222 (128,903) 705,442 Financial liabilities at fair value held for trading 25,059 183 5,843 (1,570) 29,515 Derivative financial instruments 153,778 6,177 35,314 (40,363) 154,906 Brokerage payables designated at fair value 32,346 0 12,746 (7) 45,085 Debt issued designated at fair value 71,444 0 508 (110) 71,842 Other financial liabilities designated at fair value 17,888 0 17,074 (2,928) 32,033 Total financial liabilities measured at fair value through profit or loss 300,514 6,360 71,484 (44,977) 333,382 Provisions 1,904 239 1,041 (2) 3,183 Other non-financial liabilities 1,630 1,019 3,742 98 6,489 Total liabilities 600,782 331,009 290,490 (173,785) 1,048,496 Equity attributable to shareholders 60,075 15,513 34,313 (53,303) 56,598 Equity attributable to non-controlling interests 342 0 342 Total equity 60,075 15,513 34,655 (53,303) 56,940 Total liabilities and equity 660,856 346,522 325,144 (227,087) 1,105,436 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG 1 UBS Switzerland AG 1 Other 1 UBS AG (consolidated) For the six months ended 30 June 2022 Net cash flow from / (used in) operating activities 13,625 6,134 (3,121) 16,639 Cash flow from / (used in) investing activities Disposal of subsidiaries, associates and intangible assets 2 31 880 911 Purchase of property, equipment and software (276) (145) (275) (695) Disposal of property, equipment and software 3 0 0 3 Purchase of financial assets measured at fair value through other (2,275) (547) (2,821) Disposal and redemption of financial assets measured at income 1,498 794 2,291 Purchase of debt securities measured at amortized cost (5,879) (622) (1,666) (8,167) Disposal and redemption of debt securities measured at amortized 2,160 313 1,440 3,914 Net cash flow from / (used in) investing activities (4,738) (454) 627 (4,565) Cash flow from / (used in) financing activities Net issuance (repayment) of short-term debt measured at amortized (10,421) (3) (16) (10,440) Distributions paid on UBS AG shares (4,200) (4,200) Issuance of debt designated at fair value and long-term debt measured 3 48,258 550 48 48,856 Repayment of debt designated at fair value and long-term debt measured 3 (35,671) (385) (253) (36,309) Net cash flows from other financing activities (130) (211) (341) Net activity related to group internal capital transactions and dividends 4,092 (2,088) (2,004) 0 Net cash flow from / (used in) financing activities 1,929 (1,926) (2,436) (2,433) Total cash flow Cash and cash equivalents at the beginning of the year 57,895 92,799 57,061 207,755 Net cash flow from / (used in) operating, investing and financing 10,816 3,755 (4,930) 9,642 Effects of exchange rate differences on cash and cash equivalents (3,671) (4,342) (1,635) (9,648) Cash and cash equivalents at the end of the period 4 65,040 92,212 50,496 207,748 1 Cash flows generally represent sale of UBS AG’s shareholding in its Japanese balances with an original maturity of three months or less. USD 4,434 m were restricted.

Basis of accounting (Policy)

Basis of accounting (Policy)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Material Accounting Policies Descriptions [Line Items]
Basis of preparation	Basis of preparation The consolidated financial statements (the financial statements) of UBS AG and its subsidiaries (together, UBS AG) are prepared in Accounting Standards prepared in accordance with IAS 34, Interim Financial Reporting . In preparing been applied as in the UBS AG consolidated annual except for the in “Management report” sections made for a fair presentation of UBS AG’s financial
Critical accounting estimates and judgments	Preparation of these interim financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, income, expenses and disclosures of contingent assets and liabilities. These estimates and assumptions are based on the best available information. Actual results in the future could differ from such estimates and differences may be material to the financial statements. Revisions to estimates, based on regular reviews, are recognized in the period in which they occur. For more information about areas of estimation uncertainty that are considered to require critical judgment, refer to “Note 1a Material accounting policies” in the “Consolidated financial statements” section of the Annual Report 2022.

Basis of accounting (Tables)

Basis of accounting (Tables)	6 Months Ended
	Jun. 30, 2023
Foreign Exchange Rates [Line Items]
Currency translation rates	Closing exchange rate Average rate 1 As of For the quarter ended Year-to-date 30.6.23 31.3.23 31.12.22 30.6.22 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 1 CHF 1.12 1.09 1.08 1.05 1.11 1.08 1.04 1.10 1.06 1 EUR 1.09 1.08 1.07 1.05 1.09 1.08 1.06 1.08 1.09 1 GBP 1.27 1.23 1.21 1.22 1.24 1.22 1.25 1.24 1.29 100 JPY 0.69 0.75 0.76 0.74 0.71 0.75 0.76 0.73 0.80 1 Monthly income statement items of operations with a functional currency other than the US dollar are translated into US dollars using month-end rates. three month-end rates, weighted according to the income and expense volumes of all operations of UBS AG with the same functional currency for each month. Weighted may deviate from the weighted average rates for UBS AG.

Segment reporting (Tables)

Segment reporting (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Operating Segments [Line Items]
Segment reporting	USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Group Functions UBS AG For the six months ended 30 June 2023 1 Net interest income 2,934 1,529 (14) (1,093) (663) 2,694 Non-interest income 6,594 1,163 1,015 5,329 518 14,619 Total revenues 9,528 2,692 1,001 4,236 (145) 17,313 Credit loss expense / (release) 20 26 0 8 0 54 Operating expenses 7,204 1,379 818 3,639 1,305 14,346 Operating profit / (loss) before tax 2,303 1,287 184 588 (1,450) 2,912 Tax expense / (benefit) 776 Net profit / (loss) 2,136 As of 30 June 2023 1 Total assets 375,119 241,726 18,767 363,348 97,357 1,096,318 For the six months ended 30 June 2022 1 Net interest income 2,409 1,057 (7) 104 (182) 3,380 Non-interest income 7,168 1,089 1,958 4,897 37 15,149 Total revenues 9,577 2,146 1,950 5,000 (144) 18,529 Credit loss expense / (release) (10) 57 0 (24) 2 25 Operating expenses 7,174 1,260 815 3,729 514 13,492 Operating profit / (loss) before tax 2,413 829 1,135 1,295 (660) 5,012 Tax expense / (benefit) 1,026 Net profit / (loss) 3,986 As of 31 December 2022 1 Total assets 388,624 235,330 16,971 391,495 73,016 1,105,436 1 Refer to “Note 2 Segment reporting” in the “Consolidated financial statements” section of the Annual Report 2022 for more information about

Net interest income (Tables)

Net interest income (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Net Interest Income [Line Items]
Net interest income	For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Interest income from loans and deposits 1 4,804 4,145 1,887 8,949 3,548 Interest income from securities financing transactions measured 2 833 766 209 1,599 327 Interest income from other financial instruments measured 276 259 118 535 191 Interest income from debt instruments measured at fair 26 23 6 48 47 Interest income from derivative instruments designated as cash (457) (376) 160 (833) 413 Total interest income from financial instruments measured at amortized cost and fair 5,483 4,815 2,381 10,298 4,526 Interest expense on loans and deposits 3 3,452 2,909 618 6,361 1,046 Interest expense on securities financing transactions measured 4 474 365 288 839 512 Interest expense on debt issued 656 555 176 1,211 311 Interest expense on lease liabilities 25 25 21 50 43 Total interest expense from financial instruments measured at amortized cost 4,607 3,853 1,103 8,461 1,912 Total net interest income from financial instruments measured at amortized cost and fair income 876 962 1,278 1,837 2,614 Net interest income from financial instruments measured at fair value through profit 430 426 356 856 766 Total net interest income 1,305 1,388 1,634 2,694 3,380 1 Consists of interest income from cash due to banks, payables from securities financing transactions. well as negative interest on cash transactions and negative interest, including fees, on receivables from securities financing transactions.

Net fee and commission income (

Net fee and commission income (Tables)	6 Months Ended
	Jun. 30, 2023
Net fee And Commission Income [Line Items]
Net fee and commission income	For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Underwriting fees 131 149 122 280 324 M&A and corporate finance fees 156 178 220 335 456 Brokerage fees 800 880 870 1,681 1,948 Investment fund fees 1,179 1,178 1,233 2,357 2,621 Portfolio management and related services 2,254 2,210 2,298 4,464 4,761 Other 487 480 492 967 993 Total fee and commission income 1 5,008 5,076 5,235 10,083 11,103 of which: recurring 3,496 3,413 3,593 6,909 7,452 of which: transaction-based 1,504 1,639 1,632 3,143 3,621 of which: performance-based 7 24 10 31 29 Fee and commission expense 419 447 450 866 934 Net fee and commission income 4,589 4,628 4,785 9,217 10,169 1 Reflects third-party fee and commission income 3,134 m for Global Wealth Management (first quarter of 3,145 m; second quarter of 2022: USD 3,281 m), USD 465 m for Personal & Corporate Banking (first 449 m; second quarter of 2022: USD 422 m), USD 673 m for Asset Management (first quarter of 687 m; second quarter of 2022: USD 720 m), USD 731 m for the Investment Bank (first quarter of 2023: USD 791 m; second quarter of 2022: USD 811 m) and USD 4 m for Group Functions (first quarter of 2023: USD 3 m; second quarter of 2022: USD 1 m).

Personnel expenses (Tables)

Personnel expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Personnel Expenses [Line Items]
Personnel expenses	For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Salaries and variable compensation 1 3,364 3,356 3,316 6,720 7,001 of which: variable compensation – financial advisors 2 1,110 1,111 1,122 2,222 2,342 Contractors 24 27 30 50 58 Social security 176 220 164 396 392 Post-employment benefit plans 139 174 137 313 320 Other personnel expenses 144 122 116 266 225 Total personnel expenses 3,847 3,898 3,762 7,745 7,996 1 Includes role-based compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements.

General and administrative ex_2

General and administrative expenses (Tables)	6 Months Ended
	Jun. 30, 2023
General And Administrative Expenses [Line Items]
General and administrative expenses	For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Outsourcing costs 121 124 115 245 221 Technology costs 128 132 126 260 248 Consulting, legal and audit fees 160 108 123 268 227 Real estate and logistics costs 134 119 129 252 253 Market data services 101 99 89 200 182 Marketing and communication 44 34 43 78 74 Travel and entertainment 51 49 43 101 62 Litigation, regulatory and similar matters 1 55 721 220 776 277 Other 1,649 1,596 1,475 3,245 3,052 of which: shared services costs charged by UBS Group AG or its subsidiaries 1,460 1,385 1,348 2,845 2,738 Total general and administrative expenses 2,443 2,983 2,364 5,425 4,597 1 Reflects the net increase in provisions for litigation, regulatory and similar matters recognized in the income statement. Refer to Note 15b for more information.

Expected credit loss measurem_2

Expected credit loss measurement (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Financial Assets [Line Item]
Key macro economic variables	Comparison of shock factors Baseline Key parameters 2022 2023 2024 Real GDP growth (annual percentage change) US 2.1 1.4 0.1 Eurozone 3.5 0.8 1.0 Switzerland 2.1 0.9 1.3 Unemployment rate (%, annual average) US 3.6 3.7 5.1 Eurozone 6.7 6.7 6.9 Switzerland 2.2 2.2 2.5 Fixed income: 10-year government bonds (%, Q4) USD 3.9 3.7 3.6 EUR 2.6 2.3 2.2 CHF 1.6 1.0 0.9 Real estate (annual percentage change, Q4) US 7.4 (1.9) 2.1 Eurozone 2.8 (1.2) 1.8 Switzerland 3.9 (0.5) (1.0) Economic scenarios and weights applied Assigned weights in % ECL scenario 30.6.23 31.3.23 30.6.22 Asset price inflation 0.0 0.0 0.0 Baseline 60.0 60.0 55.0 Severe Russia–Ukraine conflict scenario – – 25.0 Mild debt crisis 15.0 – – Stagflationary geopolitical crisis 25.0 25.0 – Global crisis – 15.0 20.0
Credit risk exposure	USD m 30.6.23 Carrying amount 1 ECL allowances Financial instruments measured at amortized cost Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Cash and balances at central banks 159,425 159,393 32 0 (10) 0 (10) 0 Loans and advances to banks 2 21,395 21,239 157 0 (6) (5) (1) 0 Receivables from securities financing transactions 61,977 61,977 0 0 (1) (1) 0 0 Cash collateral receivables on derivative instruments 35,068 35,068 0 0 0 0 0 0 Loans and advances to customers 397,596 378,647 17,204 1,746 (859) (182) (173) (504) of which: Private clients with mortgages 163,560 153,443 9,358 758 (154) (44) (87) (23) of which: Real estate financing 50,054 45,959 4,088 7 (44) (21) (23) 0 of which: Large corporate clients 13,444 11,792 1,292 359 (179) (37) (29) (113) of which: SME clients 12,482 10,776 1,293 413 (256) (32) (21) (203) of which: Lombard 124,511 124,469 0 42 (26) (9) 0 (17) of which: Credit cards 1,939 1,502 403 34 (39) (8) (11) (21) of which: Commodity trade finance 2,193 2,179 0 15 (110) (7) 0 (104) Other financial assets measured at amortized cost 52,180 51,650 377 153 (84) (16) (7) (62) of which: Loans to financial advisors 2,588 2,287 174 126 (55) (6) (2) (47) Total financial assets measured at amortized cost 727,642 707,974 17,770 1,898 (961) (205) (190) (566) Financial assets measured at fair value through other comprehensive income 2,217 2,217 0 0 0 0 0 0 Total on-balance sheet financial assets in scope of ECL requirements 729,859 710,191 17,770 1,898 (961) (205) (190) (566) Total exposure ECL provisions Off-balance sheet (in scope of ECL) Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Guarantees 23,469 22,430 921 118 (37) (12) (7) (17) of which: Large corporate clients 3,367 2,598 690 79 (5) (2) (2) 0 of which: SME clients 1,423 1,218 167 38 (11) (1) (1) (9) of which: Financial intermediaries and hedge funds 12,874 12,859 15 0 (11) (8) (3) 0 of which: Lombard 3,019 3,019 0 1 (1) 0 0 (1) of which: Commodity trade finance 2,008 2,008 0 0 (1) (1) 0 0 Irrevocable loan commitments 40,074 37,920 2,076 78 (93) (54) (38) (2) of which: Large corporate clients 23,220 21,436 1,731 52 (76) (44) (31) (2) Forward starting reverse repurchase and securities borrowing agreements 4,972 4,972 0 0 0 0 0 0 Unconditionally revocable loan commitments 44,716 42,915 1,739 63 (43) (34) (9) 0 of which: Real estate financing 8,929 8,671 258 0 (6) (6) 0 0 of which: Large corporate clients 4,566 4,401 158 7 (6) (3) (3) 0 of which: SME clients 4,963 4,743 179 40 (19) (16) (3) 0 of which: Lombard 8,671 8,670 0 1 0 0 0 0 of which: Credit cards 9,762 9,274 484 4 (7) (6) (2) 0 of which: Commodity trade finance 534 534 0 0 0 0 0 0 Irrevocable committed prolongation of existing loans 3,811 3,802 7 2 (3) (2) 0 0 Total off-balance sheet financial instruments and other credit lines 117,043 112,039 4,743 261 (175) (102) (54) (19) Total allowances and provisions (1,136) (307) (244) (585) 1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective 7.8 bn against Credit Suisse AG. USD m 31.3.23 Carrying amount 1 ECL allowances Financial instruments measured at amortized cost Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Cash and balances at central banks 144,183 144,144 39 0 (12) 0 (12) 0 Loans and advances to banks 14,773 14,728 45 0 (6) (5) 0 0 Receivables from securities financing transactions 60,010 60,010 0 0 (2) (2) 0 0 Cash collateral receivables on derivative instruments 32,726 32,726 0 0 0 0 0 0 Loans and advances to customers 395,429 377,266 16,573 1,591 (804) (152) (180) (472) of which: Private clients with mortgages 159,409 149,701 8,999 709 (171) (43) (103) (25) of which: Real estate financing 48,672 45,159 3,504 8 (42) (18) (24) 0 of which: Large corporate clients 12,943 11,216 1,408 320 (139) (20) (16) (102) of which: SME clients 13,610 11,781 1,437 392 (243) (29) (25) (189) of which: Lombard 128,960 128,903 0 57 (26) (9) 0 (17) of which: Credit cards 1,831 1,418 381 32 (37) (8) (10) (20) of which: Commodity trade finance 3,053 3,022 20 10 (96) (5) 0 (91) Other financial assets measured at amortized cost 49,289 48,771 372 146 (84) (17) (6) (61) of which: Loans to financial advisors 2,571 2,323 121 127 (54) (6) (2) (46) Total financial assets measured at amortized cost 696,411 677,646 17,028 1,737 (908) (176) (198) (534) Financial assets measured at fair value through other comprehensive income 2,241 2,241 0 0 0 0 0 0 Total on-balance sheet financial assets in scope of ECL requirements 698,652 679,887 17,028 1,737 (908) (176) (198) (534) Total exposure ECL provisions Off-balance sheet (in scope of ECL) Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Guarantees 22,670 21,670 887 113 (54) (13) (8) (33) of which: Large corporate clients 3,476 2,733 668 75 (19) (2) (3) (14) of which: SME clients 1,368 1,197 133 38 (11) (1) (1) (9) of which: Financial intermediaries and hedge funds 13,076 13,037 38 0 (11) (8) (4) 0 of which: Lombard 2,171 2,170 0 1 (1) 0 0 (1) of which: Commodity trade finance 1,815 1,815 0 0 (1) (1) 0 0 Irrevocable loan commitments 39,775 37,261 2,400 114 (113) (57) (56) 0 of which: Large corporate clients 23,294 21,263 1,948 83 (95) (47) (49) 0 Forward starting reverse repurchase and securities borrowing agreements 4,748 4,748 0 0 0 0 0 0 Unconditionally revocable loan commitments 41,970 40,206 1,724 40 (44) (36) (8) 0 of which: Real estate financing 8,226 8,037 188 0 (6) (6) 0 0 of which: Large corporate clients 4,496 4,284 205 7 (5) (3) (2) 0 of which: SME clients 4,898 4,656 214 28 (21) (18) (3) 0 of which: Lombard 8,166 8,165 0 1 0 0 0 0 of which: Credit cards 9,567 9,078 486 3 (7) (5) (2) 0 of which: Commodity trade finance 370 370 0 0 0 0 0 0 Irrevocable committed prolongation of existing loans 4,161 4,126 33 2 (3) (3) 0 0 Total off-balance sheet financial instruments and other credit lines 113,323 108,010 5,044 269 (214) (108) (72) (33) Total allowances and provisions (1,121) (284) (271) (567) 1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective USD m 31.12.22 Carrying amount 1 ECL allowances Financial instruments measured at amortized cost Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Cash and balances at central banks 169,445 169,402 44 0 (12) 0 (12) 0 Loans and advances to banks 14,671 14,670 1 0 (6) (5) (1) 0 Receivables from securities financing transactions 67,814 67,814 0 0 (2) (2) 0 0 Cash collateral receivables on derivative instruments 35,033 35,033 0 0 0 0 0 0 Loans and advances to customers 390,027 372,903 15,587 1,538 (783) (129) (180) (474) of which: Private clients with mortgages 156,930 147,651 8,579 699 (161) (27) (107) (28) of which: Real estate financing 46,470 43,112 3,349 9 (41) (17) (23) 0 of which: Large corporate clients 12,226 10,733 1,189 303 (130) (24) (14) (92) of which: SME clients 13,903 12,211 1,342 351 (251) (26) (22) (203) of which: Lombard 132,287 132,196 0 91 (26) (9) 0 (17) of which: Credit cards 1,834 1,420 382 31 (36) (7) (10) (19) of which: Commodity trade finance 3,272 3,261 0 11 (96) (6) 0 (90) Other financial assets measured at amortized cost 2 53,389 52,829 413 147 (86) (17) (6) (63) of which: Loans to financial advisors 2,611 2,357 128 126 (59) (7) (2) (51) Total financial assets measured at amortized cost 730,379 712,651 16,044 1,685 (890) (154) (199) (537) Financial assets measured at fair value through other comprehensive income 2 2,239 2,239 0 0 0 0 0 0 Total on-balance sheet financial assets in scope of ECL requirements 732,618 714,889 16,044 1,685 (890) (154) (199) (537) Total exposure ECL provisions Off-balance sheet (in scope of ECL) Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Guarantees 22,167 19,805 2,254 108 (48) (13) (9) (26) of which: Large corporate clients 3,663 2,883 721 58 (26) (2) (3) (21) of which: SME clients 1,337 1,124 164 49 (5) (1) (1) (3) of which: Financial intermediaries and hedge funds 11,833 10,513 1,320 0 (12) (8) (4) 0 of which: Lombard 2,376 2,376 0 1 (1) 0 0 (1) of which: Commodity trade finance 2,121 2,121 0 0 (1) (1) 0 0 Irrevocable loan commitments 39,996 37,531 2,341 124 (111) (59) (52) 0 of which: Large corporate clients 23,611 21,488 2,024 99 (93) (49) (45) 0 Forward starting reverse repurchase and securities borrowing agreements 3,801 3,801 0 0 0 0 0 0 Unconditionally revocable loan commitments 43,677 41,809 1,833 36 (40) (32) (8) 0 of which: Real estate financing 8,711 8,528 183 0 (6) (6) 0 0 of which: Large corporate clients 4,578 4,304 268 5 (4) (1) (2) 0 of which: SME clients 4,723 4,442 256 26 (19) (16) (3) 0 of which: Lombard 7,855 7,854 0 1 0 0 0 0 of which: Credit cards 9,390 8,900 487 3 (7) (5) (2) 0 of which: Commodity trade finance 327 327 0 0 0 0 0 0 Irrevocable committed prolongation of existing loans 4,696 4,600 94 2 (2) (2) 0 0 Total off-balance sheet financial instruments and other credit lines 114,337 107,545 6,522 270 (201) (106) (69) (26) Total allowances and provisions (1,091) (260) (267) (564) 1 The carrying amount of financial assets Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets measured
Coverage ratios	Coverage ratios for core loan portfolio 30.6.23 Gross carrying amount (USD m) ECL coverage (bps) On-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 163,714 153,488 9,445 781 9 3 92 8 298 Real estate financing 50,098 45,980 4,111 7 9 5 55 9 26 Total real estate lending 213,812 199,468 13,556 788 9 3 80 8 296 Large corporate clients 13,622 11,829 1,320 472 131 31 217 50 2,391 SME clients 12,737 10,808 1,313 616 201 29 157 43 3,298 Total corporate lending 26,360 22,637 2,634 1,089 165 30 187 47 2,904 Lombard 124,537 124,478 0 59 2 1 0 1 2,873 Credit cards 1,978 1,510 413 55 199 53 255 97 3,821 Commodity trade finance 2,304 2,185 0 118 479 30 351 30 8,770 Other loans and advances to customers 29,466 28,550 773 142 17 9 47 10 1,642 Loans to financial advisors 2,643 2,293 177 173 208 24 140 33 2,707 Total other lending 160,927 159,017 1,363 547 18 3 122 4 3,872 Total 1 401,098 381,122 17,553 2,423 23 5 100 9 2,275 Gross exposure (USD m) ECL coverage (bps) Off-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 6,406 6,072 324 11 6 5 22 6 60 Real estate financing 9,757 9,477 280 0 6 8 0 6 0 Total real estate lending 16,163 15,549 603 11 6 7 0 6 60 Large corporate clients 31,238 28,520 2,580 138 28 17 141 28 132 SME clients 7,309 6,814 400 95 53 28 257 41 994 Total corporate lending 38,547 35,334 2,980 233 33 19 156 30 482 Lombard 13,912 13,910 0 1 1 1 0 1 0 Credit cards 9,762 9,274 484 4 7 6 37 8 0 Commodity trade finance 2,555 2,555 0 0 2 2 0 2 0 Financial intermediaries and hedge funds 18,519 18,139 380 0 7 5 90 7 0 Other off-balance sheet commitments 12,613 12,306 296 11 14 6 95 8 0 Total other lending 57,361 56,184 1,160 17 7 4 69 5 0 Total 2 112,071 107,067 4,743 261 16 10 114 14 737 Total on- and off-balance sheet 3 513,169 488,189 22,296 2,684 21 6 103 10 2,125 1 Includes Loans and advances to customers and Loans to and securities borrowing agreements. Coverage ratios for core loan portfolio 31.3.23 Gross carrying amount (USD m) ECL coverage (bps) On-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 159,580 149,744 9,102 734 11 3 113 9 344 Real estate financing 48,714 45,177 3,529 8 9 4 69 9 22 Total real estate lending 208,294 194,921 12,631 742 10 3 101 9 341 Large corporate clients 13,082 11,236 1,424 422 106 18 115 29 2,424 SME clients 13,853 11,811 1,461 581 175 25 168 41 3,253 Total corporate lending 26,936 23,047 2,886 1,003 142 22 142 35 2,904 Lombard 128,985 128,912 0 74 2 1 0 1 2,286 Credit cards 1,868 1,426 391 52 201 56 255 99 3,793 Commodity trade finance 3,149 3,028 20 101 305 18 11 17 9,001 Other loans and advances to customers 27,002 26,085 825 92 18 7 24 8 3,117 Loans to financial advisors 2,626 2,329 123 174 206 26 145 32 2,659 Total other lending 163,630 161,778 1,360 492 16 3 101 4 4,109 Total 1 398,859 379,746 16,876 2,237 22 4 108 9 2,319 Gross exposure (USD m) ECL coverage (bps) Off-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 6,377 6,163 212 3 6 5 28 6 340 Real estate financing 9,298 9,101 197 0 7 8 0 7 0 Total real estate lending 15,675 15,263 409 3 6 7 0 6 340 Large corporate clients 31,375 28,390 2,821 165 38 18 190 34 830 SME clients 7,674 7,124 470 80 55 30 245 44 1,114 Total corporate lending 39,049 35,514 3,290 245 41 21 198 36 923 Lombard 12,456 12,455 0 1 1 1 0 1 0 Credit cards 9,567 9,078 486 3 8 6 36 8 0 Commodity trade finance 2,187 2,187 0 0 4 4 0 4 0 Financial intermediaries and hedge funds 18,159 17,680 479 0 7 5 80 7 0 Other off-balance sheet commitments 11,483 11,086 380 17 18 7 66 9 0 Total other lending 53,852 52,485 1,345 22 8 5 60 6 0 Total 2 108,576 103,263 5,044 269 20 10 143 17 1,232 Total on- and off-balance sheet 3 507,435 483,009 21,920 2,506 21 6 116 10 2,202 1 Includes Loans and advances to customers and Loans to and securities borrowing agreements. Coverage ratios for core loan portfolio 31.12.22 Gross carrying amount (USD m) ECL coverage (bps) On-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 157,091 147,678 8,686 727 10 2 123 9 381 Real estate financing 46,511 43,129 3,372 9 9 4 70 9 232 Total real estate lending 203,602 190,807 12,059 736 10 2 108 9 379 Large corporate clients 12,356 10,757 1,204 395 105 22 120 32 2,325 SME clients 14,154 12,237 1,364 553 177 22 161 36 3,664 Total corporate lending 26,510 22,994 2,567 949 144 22 142 34 3,106 Lombard 132,313 132,205 0 108 2 1 0 1 1,580 Credit cards 1,869 1,427 393 50 190 46 256 91 3,779 Commodity trade finance 3,367 3,266 0 101 285 18 0 18 8,901 Other loans and advances to customers 23,149 22,333 748 68 18 6 38 7 3,769 Loans to financial advisors 2,670 2,364 130 176 221 28 124 33 2,870 Total other lending 163,368 161,595 1,270 503 16 3 114 3 4,016 Total 1 393,480 375,396 15,896 2,188 21 4 114 8 2,398 Gross exposure (USD m) ECL coverage (bps) Off-balance sheet Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 1&2 Stage 3 Private clients with mortgages 6,535 6,296 236 3 5 4 18 4 1,183 Real estate financing 10,054 9,779 275 0 6 7 0 6 0 Total real estate lending 16,589 16,075 511 3 6 6 2 6 1,288 Large corporate clients 32,126 28,950 3,013 163 38 18 165 32 1,263 SME clients 7,122 6,525 499 98 47 30 214 43 304 Total corporate lending 39,247 35,475 3,513 260 40 20 172 34 903 Lombard 12,919 12,918 0 1 2 1 0 1 0 Credit cards 9,390 8,900 487 3 7 5 36 7 0 Commodity trade finance 2,459 2,459 0 0 3 3 0 3 0 Financial intermediaries and hedge funds 18,128 16,464 1,664 0 7 6 25 7 0 Other off-balance sheet commitments 11,803 11,454 346 3 11 8 68 9 0 Total other lending 54,700 52,195 2,498 7 6 5 33 6 0 Total 2 110,537 103,745 6,522 270 18 10 106 16 980 Total on- and off-balance sheet 3 504,016 479,140 22,418 2,458 21 5 112 10 2,242 1 Includes Loans and advances to customers and Loans to and securities borrowing agreements.

Fair value measurement (Tables)

Fair value measurement (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Measurement [Line Items]
Disclosure Of Fair Value Measurement Of Assets Explanatory	Determination of fair values from quoted market 1 30.6.23 31.3.23 31.12.22 USD m Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Financial assets measured at fair value on a recurring Financial assets at fair value held for trading 104,834 13,871 1,527 120,232 104,793 12,118 1,099 118,009 96,263 10,284 1,488 108,034 of which: Equity instruments 90,318 453 130 90,901 87,722 295 177 88,193 83,095 789 126 84,010 of which: Government bills / bonds 7,500 2,119 12 9,631 8,902 1,534 23 10,460 5,496 950 18 6,464 of which: Investment fund units 6,123 726 10 6,859 7,187 536 10 7,733 6,673 596 61 7,330 of which: Corporate and municipal bonds 889 9,531 438 10,859 977 7,702 442 9,121 976 6,509 541 8,026 of which: Loans 0 941 821 1,763 0 1,812 329 2,141 0 1,179 628 1,807 of which: Asset-backed securities 4 101 115 220 4 239 118 360 22 261 114 397 Derivative financial instruments 1,042 121,686 1,318 124,046 879 112,066 1,309 114,253 769 147,876 1,464 150,109 of which: Foreign exchange 551 58,332 5 58,889 515 51,733 3 52,251 575 84,882 2 85,459 of which: Interest rate 0 38,982 492 39,474 0 36,339 398 36,737 0 39,345 460 39,805 of which: Equity / index 0 21,944 433 22,378 1 21,180 578 21,759 1 21,542 653 22,195 of which: Credit 0 1,001 361 1,362 0 944 309 1,253 0 719 318 1,038 of which: Commodities 0 1,371 24 1,394 0 1,780 20 1,800 0 1,334 30 1,365 Brokerage receivables 0 21,218 0 21,218 0 21,025 0 21,025 0 17,576 0 17,576 Financial assets at fair value not held for trading 31,296 28,577 3,841 63,714 32,279 30,398 3,834 66,511 26,572 29,110 3,725 59,408 of which: Financial assets for unit-linked investment contracts 14,740 164 0 14,904 14,004 97 0 14,101 13,071 1 0 13,072 of which: Corporate and municipal bonds 61 11,730 236 12,026 86 13,601 241 13,928 35 14,101 230 14,366 of which: Government bills / bonds 16,144 3,976 0 20,120 17,824 3,140 0 20,965 13,103 3,638 0 16,741 of which: Loans 0 3,766 819 4,585 0 3,706 810 4,516 0 3,602 736 4,337 of which: Securities financing transactions 0 8,751 105 8,856 0 9,670 108 9,779 0 7,590 114 7,704 of which: Auction rate securities 0 0 1,321 1,321 0 0 1,321 1,321 0 0 1,326 1,326 of which: Investment fund units 321 190 210 720 295 183 288 766 307 178 190 675 of which: Equity instruments 29 0 990 1,020 70 0 879 949 57 0 792 849 Financial assets measured at fair value through other Financial assets measured at fair value through other comprehensive income 65 2,152 0 2,217 60 2,181 0 2,241 57 2,182 0 2,239 of which: Commercial paper and certificates of deposit 0 1,926 0 1,926 0 1,921 0 1,921 0 1,878 0 1,878 of which: Corporate and municipal bonds 65 217 0 282 60 233 0 293 57 278 0 335 Non-financial assets measured at fair value on a recurring Precious metals and other physical commodities 4,426 0 0 4,426 4,506 0 0 4,506 4,471 0 0 4,471 Non-financial assets measured at fair value on a non-recurring Other non-financial assets 2 0 0 16 16 0 0 18 18 0 0 21 21 Total assets measured at fair value 141,663 187,505 6,701 335,870 142,516 177,787 6,260 326,563 128,132 207,028 6,698 341,858
Disclosure Of Fair Value Measurement Of Liabilities Explanatory	Determination of fair values from quoted market 1 30.6.23 31.3.23 31.12.22 USD m Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Financial liabilities measured at fair value on a Financial liabilities at fair value held for trading 29,147 6,330 139 35,616 28,332 5,941 101 34,374 23,578 5,823 114 29,515 of which: Equity instruments 20,572 303 73 20,947 19,411 370 58 19,839 16,521 352 78 16,951 of which: Corporate and municipal bonds 31 5,217 61 5,308 33 4,610 38 4,681 36 4,643 27 4,707 of which: Government bills / bonds 7,487 737 0 8,224 7,919 728 0 8,647 5,880 706 1 6,587 of which: Investment fund units 1,057 45 3 1,106 969 204 3 1,176 1,141 84 3 1,229 Derivative financial instruments 974 124,250 2,144 127,367 967 113,051 2,095 116,113 640 152,582 1,684 154,906 of which: Foreign exchange 565 59,112 40 59,718 529 52,706 33 53,267 587 87,897 24 88,508 of which: Interest rate 0 37,861 133 37,994 0 34,317 360 34,677 0 37,429 116 37,545 of which: Equity / index 0 24,398 1,665 26,064 1 23,207 1,365 24,573 0 24,963 1,184 26,148 of which: Credit 0 1,267 260 1,527 0 1,057 286 1,343 0 920 279 1,199 of which: Commodities 0 1,511 30 1,541 0 1,592 33 1,625 0 1,309 52 1,361 Financial liabilities designated at fair value on a recurring Brokerage payables designated at fair 0 43,357 0 43,357 0 43,911 0 43,911 0 45,085 0 45,085 Debt issued designated at fair value 0 68,909 9,832 78,741 0 65,845 9,130 74,974 0 62,603 9,240 71,842 Other financial liabilities designated at fair value 0 29,204 2,221 31,425 0 26,083 1,935 28,018 0 30,055 1,978 32,033 of which: Financial liabilities related to unit-linked investment contracts 0 15,055 0 15,055 0 14,243 0 14,243 0 13,221 0 13,221 of which: Securities financing transactions 0 11,344 0 11,344 0 9,707 0 9,707 0 15,333 0 15,333 of which: Funding from UBS Group AG 0 979 1,320 2,299 0 903 1,356 2,259 0 508 1,287 1,796 of which: Over-the-counter debt instruments and others 0 1,826 901 2,727 0 1,230 579 1,809 0 993 691 1,684 Total liabilities measured at fair value 30,121 272,049 14,336 316,506 29,299 254,831 13,260 297,391 24,219 296,148 13,015 333,382 1 Bifurcated embedded periods presented. costs to sell.
Disclosure Of Deferred Day-One Profit Or Loss Explanatory	Deferred day-1 profit or loss reserves For the quarter ended Year-to-date USD m 30.6.23 31.3.23 30.6.22 30.6.23 30.6.22 Reserve balance at the beginning of the period 399 422 425 422 418 Profit / (loss) deferred on new transactions 71 91 86 162 161 (Profit) / loss recognized in the income statement (75) (113) (58) (188) (127) Foreign currency translation (1) 0 (1) (1) (1) Reserve balance at the end of the period 396 399 451 396 451
Disclosure Of Valuation Adjustment Reserves On The Balance Sheet Explanatory	Other valuation adjustment reserves on the As of USD m 30.6.23 31.3.23 31.12.22 Own credit adjustments on financial liabilities designated at fair value 405 624 556 of which: debt issued designated at fair value 115 276 289 of which: other financial liabilities designated at fair value 290 347 266 Credit valuation adjustments 1 (34) (33) (33) Funding valuation adjustments (102) (108) (50) Debit valuation adjustments 4 6 4 Other valuation adjustments (726) (801) (839) of which: liquidity (275) (299) (311) of which: model uncertainty (451) (502) (529) 1 Amount does not include reserves against defaulted counterparties.
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Assets And Liabilities Explanatory	Valuation techniques and inputs Fair value Significant unobservable input(s) 1 Range of inputs Assets Liabilities Valuation technique(s) 30.6.23 31.12.22 USD bn 30.6.23 31.12.22 30.6.23 31.12.22 low high weighted average 2 low high weighted average 2 unit 1 Financial assets and liabilities at fair value held for Corporate and municipal bonds 0.7 0.8 0.1 0.0 Relative value to market comparable Bond price equivalent 4 99 73 14 112 85 points Discounted expected cash flows Discount margin 391 391 412 412 basis points Traded loans, measured at fair value, loan commitments and guarantees 1.8 1.7 0.0 0.0 Relative value to market comparable Loan price equivalent 34 100 98 30 100 97 points Discounted expected cash flows Credit spread 200 275 249 200 200 200 basis points Market comparable and securitization model Credit spread 165 1,544 349 145 1,350 322 basis points Auction rate securities 1.3 1.3 Discounted expected cash flows Credit spread 115 209 156 115 196 144 basis points Investment fund units 3 0.2 0.3 0.0 0.0 Relative value to market comparable Net asset value Equity instruments 3 1.1 0.9 0.1 0.1 Relative value to market comparable Price Debt issued designated at fair value 4 9.8 9.2 Other financial liabilities designated at fair value 2.2 2.0 Discounted expected cash flows Funding spread 25 175 23 175 basis points Derivative financial instruments Interest rate 0.5 0.5 0.1 0.1 Option model Volatility of interest rates 69 129 75 143 basis points Credit 0.4 0.3 0.3 0.3 Discounted expected cash flows Credit spreads 9 538 9 565 basis points Bond price equivalent 3 281 3 277 points Equity / index 0.4 0.7 1.7 1.2 Option model Equity dividend yields 0 9 0 20 % Volatility of equity stocks, equity and other indices 4 138 4 120 % Equity-to-FX correlation (40) 84 (29) 84 % Equity-to-equity correlation (25) 99 (25) 100 % 1 The ranges of significant unobservable inputs are for most non-derivative financial instruments and were calculated liabilities designated at investments. linked and credit-linked financial instruments lines in this table.
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities Explanatory	Sensitivity of fair value measurements to changes 1 30.6.23 31.3.23 31.12.22 USD m Favorable changes Unfavorable changes Favorable changes Unfavorable changes Favorable changes Unfavorable changes Traded loans, loans measured at fair value, loan commitments and guarantees 12 (6) 12 (13) 19 (12) Securities financing transactions 27 (18) 27 (29) 33 (37) Auction rate securities 44 (44) 45 (45) 46 (46) Asset-backed securities 29 (28) 29 (27) 27 (27) Equity instruments 193 (169) 188 (164) 183 (161) Interest rate derivatives, net 5 (18) 20 (13) 18 (12) Credit derivatives, net 4 (3) 3 (5) 3 (4) Foreign exchange derivatives, net 6 (6) 4 (5) 10 (5) Equity / index derivatives, net 350 (318) 371 (338) 361 (330) Other 60 (56) 93 (105) 39 (62) Total 730 (666) 791 (744) 738 (696) 1 Sensitivity of issued and over-the-counter debt instruments is reported with the equivalent derivative
Disclosure Of Level 3 Of Fair Value Of Financial Instruments Explanatory	Movements of Level 3 instruments USD bn Balance at the beginning of the period Net gains / losses included in compre- hensive income 1 of which: related to instruments held at the end of the period Purchases Sales Issuances Settlements Transfers into Level 3 Transfers out of Level 3 Foreign currency translation Balance at the end of the period For the six months ended 30 June 2023 2 Financial assets at fair value held for trading 1.5 0.0 (0.0) 0.2 (0.7) 0.7 0.0 0.1 (0.3) 0.0 1.5 of which: Investment fund units 0.1 (0.0) (0.0) 0.0 (0.0) 0.0 0.0 0.0 (0.0) 0.0 0.0 of which: Corporate and municipal bonds 0.5 (0.0) (0.0) 0.1 (0.2) 0.0 0.0 0.0 (0.0) 0.0 0.4 of which: Loans 0.6 0.0 0.0 0.0 (0.3) 0.7 0.0 0.0 (0.2) 0.0 0.8 Derivative financial instruments – assets 1.5 (0.2) (0.2) 0.0 0.0 0.4 (0.2) 0.1 (0.2) 0.0 1.3 of which: Interest rate 0.5 0.0 (0.0) 0.0 0.0 0.1 (0.0) 0.0 (0.0) (0.0) 0.5 of which: Equity / index 0.7 (0.2) (0.1) 0.0 0.0 0.3 (0.2) 0.0 (0.2) (0.0) 0.4 of which: Credit 0.3 (0.1) (0.1) 0.0 0.0 0.1 (0.0) 0.0 (0.0) 0.0 0.4 Financial assets at fair value not held for trading 3.7 0.0 0.0 0.5 (0.4) 0.0 0.0 0.1 (0.1) 0.0 3.8 of which: Loans 0.7 0.0 0.0 0.2 (0.0) 0.0 0.0 0.0 (0.1) (0.0) 0.8 of which: Auction rate securities 1.3 0.0 0.0 0.0 (0.0) 0.0 0.0 0.0 0.0 0.0 1.3 of which: Equity instruments 0.8 0.0 0.0 0.2 (0.1) 0.0 0.0 0.0 0.0 0.0 1.0 Derivative financial instruments – liabilities 1.7 0.2 0.2 0.0 0.0 0.7 (0.3) 0.1 (0.3) 0.0 2.1 of which: Interest rate 0.1 (0.0) 0.0 0.0 0.0 0.1 (0.1) 0.0 0.0 0.0 0.1 of which: Equity / index 1.2 0.2 0.2 0.0 0.0 0.5 (0.2) 0.0 (0.1) 0.0 1.7 of which: Credit 0.3 (0.0) (0.0) 0.0 0.0 0.1 0.0 0.1 (0.2) (0.0) 0.3 Debt issued designated at fair value 9.2 0.5 0.4 0.0 0.0 2.3 (2.0) 0.6 (0.8) (0.0) 9.8 Other financial liabilities designated at fair value 2.0 0.1 0.1 0.0 0.0 0.2 (0.0) 0.0 (0.0) (0.0) 2.2 For the six months ended 30 June 2022 Financial assets at fair value held for trading 2.3 (0.1) (0.2) 0.3 (1.3) 1.0 0.0 0.1 (0.3) (0.0) 1.9 of which: Investment fund units 0.0 (0.0) (0.0) 0.0 (0.0) 0.0 0.0 0.0 (0.0) (0.0) 0.0 of which: Corporate and municipal bonds 0.6 (0.0) (0.0) 0.2 (0.1) 0.0 0.0 0.0 (0.0) (0.0) 0.7 of which: Loans 1.4 (0.1) (0.1) 0.0 (1.2) 1.0 0.0 0.0 (0.2) (0.0) 1.0 Derivative financial instruments – assets 1.1 0.5 0.6 0.0 0.0 0.5 (0.4) 0.2 (0.2) (0.0) 1.8 of which: Interest rate 0.5 0.1 0.1 0.0 0.0 0.0 (0.1) 0.1 (0.1) (0.0) 0.4 of which: Equity / index 0.4 0.3 0.3 0.0 0.0 0.2 (0.2) 0.0 (0.0) (0.0) 0.7 of which: Credit 0.2 0.1 0.1 0.0 0.0 0.2 (0.0) 0.1 0.0 0.0 0.6 Financial assets at fair value not held for trading 4.2 0.1 0.1 0.6 (0.6) 0.0 (0.0) 0.0 (0.1) (0.1) 4.2 of which: Loans 0.9 (0.0) (0.0) 0.5 (0.2) 0.0 0.0 0.0 (0.1) (0.0) 1.0 of which: Auction rate securities 1.6 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.6 of which: Equity instruments 0.7 0.0 0.0 0.0 (0.1) 0.0 0.0 0.0 0.0 (0.0) 0.7 Derivative financial instruments – liabilities 2.2 (0.6) (0.6) 0.0 0.0 0.9 (0.8) 0.1 (0.1) (0.1) 1.7 of which: Interest rate 0.3 (0.2) (0.2) 0.0 0.0 0.1 (0.0) 0.0 0.0 (0.0) 0.1 of which: Equity / index 1.5 (0.3) (0.3) 0.0 0.0 0.6 (0.7) 0.0 (0.1) (0.0) 1.1 of which: Credit 0.3 (0.1) (0.1) 0.0 0.0 0.1 0.0 0.1 (0.0) (0.0) 0.4 Debt issued designated at fair value 11.9 (1.9) (1.6) 0.0 0.0 4.2 (2.7) 0.7 (1.3) (0.4) 10.5 Other financial liabilities designated at fair value 3.2 (0.7) (0.7) 0.0 0.0 0.2 (0.1) 0.0 (0.2) (0.0) 2.4 1 Net gains / losses included in comprehensive income are recognized in Net interest income and Other net income from financial instruments measured at fair value through profit or loss in the Income statement, and also in Gains / (losses) from own credit on financial liabilities designated at fair value, before tax in the Statement of comprehensive income. 6.7 bn (31 December 2022: USD 6.7 bn). Total Level 3 liabilities as of 30 June 2023 were USD 14.3 bn (31 December 2022: USD 13.0 bn).
Disclosure Of Fair Value Of Financial Instruments Not Measured At Fair Value Explanatory	Financial instruments not measured at fair value 30.6.23 31.3.23 31.12.22 USD bn Carrying amount Fair value Carrying amount Fair value Carrying amount Fair value Assets Cash and balances at central banks 159.4 159.4 144.2 144.2 169.4 169.4 Loans and advances to banks 21.4 21.4 14.8 14.8 14.7 14.6 Receivables from securities financing transactions measured at amortized 62.0 62.0 60.0 60.0 67.8 67.8 Cash collateral receivables on derivative instruments 35.1 35.1 32.7 32.6 35.0 35.0 Loans and advances to customers 397.6 385.1 395.4 383.8 390.0 377.7 Other financial assets measured at amortized cost 52.2 51.8 49.3 49.0 53.4 51.0 Liabilities Amounts due to banks 16.3 16.3 13.6 13.6 11.6 11.6 Payables from securities financing transactions measured at amortized cost 12.3 12.3 9.9 9.9 4.2 4.2 Cash collateral payables on derivative instruments 31.4 31.4 32.2 32.2 36.4 36.4 Customer deposits 521.7 521.4 507.8 507.2 527.2 526.9 Funding from UBS Group AG measured at amortized cost 61.4 60.3 63.1 61.2 56.1 55.7 Debt issued measured at amortized cost 62.6 62.0 54.7 54.0 59.5 58.9 Other financial liabilities measured at amortized cost 1 8.6 8.6 7.5 7.5 7.2 7.2

Derivative instruments (Tables)

Derivative instruments (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Derivative Financial Assets And Liabilities [Line Items]
Disclosure Of Derivative Financial Assets And Liabilities Explanatory	As of 30.6.23, USD bn Derivative financial assets Derivative financial liabilities Notional values related to derivative financial assets and liabilities 1 Other notional values 2 Derivative financial instruments Interest rate 39.5 38.0 2,356 15,180 Credit derivatives 1.4 1.5 90 Foreign exchange 58.9 59.7 6,636 78 Equity / index 22.4 26.1 1,001 77 Commodities 1.4 1.5 141 16 Other 3 0.5 0.5 121 Total derivative financial instruments, based on IFRS netting 4 124.0 127.4 10,345 15,351 Further netting potential not recognized on the balance 5 (114.0) (116.0) of which: netting of recognized financial liabilities / assets (92.8) (92.8) of which: netting with collateral received / pledged (21.2) (23.2) Total derivative financial instruments, after consideration of further netting potential 10.1 11.4 As of 31.3.23, USD bn Derivative financial instruments Interest rate 36.7 34.7 2,345 13,842 Credit derivatives 1.3 1.3 86 Foreign exchange 52.3 53.3 6,610 56 Equity / index 21.8 24.6 932 76 Commodities 1.8 1.6 146 19 Other 3 0.4 0.6 106 Total derivative financial instruments, based on IFRS netting 4 114.3 116.1 10,224 13,993 Further netting potential not recognized on the balance 5 (105.4) (104.3) of which: netting of recognized financial liabilities / assets (84.9) (84.9) of which: netting with collateral received / pledged (20.5) (19.4) Total derivative financial instruments, after consideration of further netting potential 8.8 11.8 As of 31.12.22, USD bn Derivative financial instruments Interest rate 39.8 37.5 2,080 11,255 Credit derivatives 1.0 1.2 74 Foreign exchange 85.5 88.5 6,080 40 Equity / index 22.2 26.1 886 63 Commodities 1.4 1.4 132 18 Other 3 0.2 0.1 50 Total derivative financial instruments, based on IFRS netting 4 150.1 154.9 9,302 11,376 Further netting potential not recognized on the balance 5 (139.4) (137.1) of which: netting of recognized financial liabilities / assets (110.9) (110.9) of which: netting with collateral received / pledged (28.5) (26.2) Total derivative financial instruments, after consideration of further netting potential 10.7 17.8 1 In cases where Notional amounts of client-cleared ETD and OTC transacti that are cleared through either a central counterparty derivative instruments and Cash collateral payables on derivative instruments and was not material for all periods presented. and sales of non-derivative financial instruments, are presented net on the balance sheet if UBS or insolvency of UBS AG or its counterparties, master netting and similar arrangements where financial statements” section of the Annual Report 2022 for more information.
Disclosure Of Offsetting Of Financial Assets And Liabilities Explanatory	USD bn Receivables 30.6.23 Payables 30.6.23 Receivables 31.3.23 Payables 31.3.23 Receivables 31.12.22 Payables 31.12.22 Cash collateral on derivative instruments, based on IFRS netting 1 35.1 31.4 32.7 32.2 35.0 36.4 Further netting potential not recognized on the balance 2 (22.9) (18.8) (18.6) (17.3) (22.9) (21.9) of which: netting of recognized financial liabilities / assets (20.3) (16.1) (15.6) (14.3) (20.9) (20.0) of which: netting with collateral received / pledged (2.6) (2.6) (3.0) (3.0) (1.9) (1.9) Cash collateral on derivative instruments, after consideration of further netting potential 12.1 12.7 14.1 14.9 12.1 14.5 1 Financial assets and liabilities are presented net the event of default, bankruptcy or insolvency of UBS AG or its counterparties, and intends either to settle on a net basis or to realize the asset and settle the in accordance with enforceable master netting liabilities” in the “Consolidated financial statements” section of the Annual Report 2022 for more information.

Other assets and liabilities (T

Other assets and liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Financial Assets Measured At Amortised Cost Explanatory	USD m 30.6.23 31.3.23 31.12.22 Debt securities 41,521 40,646 44,594 Loans to financial advisors 2,588 2,571 2,611 Fee- and commission-related receivables 1,822 1,922 1,803 Finance lease receivables 1,376 1,344 1,314 Settlement and clearing accounts 395 542 1,174 Accrued interest income 1,430 1,340 1,276 Other 3,048 924 618 Total other financial assets measured at amortized cost 52,180 49,289 53,389
Disclosure Of Other Non Financial Assets Explanatory	USD m 30.6.23 31.3.23 31.12.22 Precious metals and other physical commodities 4,426 4,506 4,471 Deposits and collateral provided in connection with litigation, 1 2,250 2,235 2,205 Prepaid expenses 1,019 848 709 VAT, 707 1,830 1,405 Properties and other non-current assets held for sale 111 279 279 Other 741 670 583 Total other non-financial assets 9,254 10,367 9,652 1 Refer to Note 15 for more information.
Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory	USD m 30.6.23 31.3.23 31.12.22 Other accrued expenses 1,543 1,613 1,564 Accrued interest expenses 2,577 1,954 2,008 Settlement and clearing accounts 1,499 1,533 1,060 Lease liabilities 3,105 3,174 3,211 Other 2,948 2,422 2,549 Total other financial liabilities measured at amortized cost 11,673 10,695 10,391
Disclosure Of Other Financial Liabilities Measured At Fair Value Explanatory	USD m 30.6.23 31.3.23 31.12.22 Financial liabilities related to unit-linked investment contracts 15,055 14,243 13,221 Securities financing transactions 11,344 9,707 15,333 Over-the-counter debt instruments and other 2,727 1,809 1,684 Funding from UBS Group AG 2,299 2,259 1,796 Total other financial liabilities designated at fair value 31,425 28,018 32,033
Disclosure Of Other Non Financial Liabilities Explanatory	USD m 30.6.23 31.3.23 31.12.22 Compensation-related liabilities 3,248 2,628 4,424 455 463 449 Current tax liabilities 991 952 1,044 Deferred tax liabilities 212 261 233 VAT, 514 481 472 Deferred income 280 288 233 Other 86 62 84 Total other non-financial liabilities 5,330 4,673 6,489

Funding from Group measured a_2

Funding from Group measured at amortized cost (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Funding From Group [Line Items]
Disclosure Of Funding From Group Tables Explanatory	USD m 30.6.23 31.3.23 31.12.22 Senior unsecured debt that contributes to total loss-absorbing 48,546 47,172 42,073 Senior unsecured debt other than TLAC 1,180 3,606 236 Subordinated debt 11,719 12,315 13,838 of which: eligible as high-trigger loss-absorbing additional 10,528 11,118 10,654 of which: eligible as low-trigger loss-absorbing additional 1,189 1,198 1,187 Total funding from UBS Group AG measured at amortized cost 1 61,445 63,093 56,147 1 UBS AG has also recognized funding from UBS Group AG that is designated at fair value.

Debt issued designated at fai_2

Debt issued designated at fair value (Table)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Financial Liabilities [Line Items]
Disclosure Of Designated Financial Liabilities At Fair Value Through Profit Or Loss	USD m 30.6.23 31.3.23 31.12.22 Issued debt instruments Equity-linked 1 45,475 44,721 41,901 Rates-linked 15,945 15,797 16,276 Credit-linked 4,230 2,815 2,170 Fixed-rate 8,378 6,673 6,538 Commodity-linked 3,979 4,311 4,294 Other 734 656 663 Total debt issued designated at fair value 78,741 74,974 71,842 of which: issued by UBS AG with original maturity greater than one 2 64,047 60,268 57,750 1 Includes investment fund 100 % of the balance (31 March 2023: 100 %; 31 December 2022: 100 %).

Debt issued measured at amortiz

Debt issued measured at amortized cost (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Financial Liabilities [Line Items]
Disclosure Of Detailed Information About Borrowings Explanatory	USD m 30.6.23 31.3.23 31.12.22 Short-term debt 1 35,590 27,412 29,676 Senior unsecured debt 14,920 15,472 17,892 of which: issued by UBS AG with original maturity greater than one 14,918 15,472 17,892 Subordinated debt 2,976 2,975 2,968 of which: eligible as low-trigger loss-absorbing tier 2 capital 0 2,438 2,422 of which: eligible as non-Basel III-compliant tier 2 capital 539 538 536 Debt issued through the Swiss central mortgage institutions 9,076 8,873 8,962 Long-term debt 2 26,971 27,320 29,823 Total debt issued measured at amortized cost 3 62,561 54,733 59,499 1 Debt with an original contractual maturity of classification of debt presented.

Provisions and contingent liabi

Provisions and contingent liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Other Provisions [Line Items]
Disclosure Of Provisions Breakdown Explanatory	USD m 30.6.23 31.3.23 31.12.22 Provisions other than provisions for expected credit losses 3,641 3,673 2,982 Provisions for expected credit losses 1 175 214 201 Total provisions 3,817 3,886 3,183 1 Refer to Note 7c for more information.
Disclosure Of Other Provisions Explanatory	USD m Litigation, regulatory and similar matters 1 Other 2 Total Balance as of 31 December 2022 2,586 396 2,982 Balance as of 31 March 2023 3,306 366 3,673 Increase in provisions recognized in the income statement 56 12 68 Release of provisions recognized in the income statement (1) (3) (4) Provisions used in conformity with designated purpose (83) (33) (116) Foreign currency translation and other movements 3 10 11 21 Balance as of 30 June 2023 3,289 353 3,641 1 Consists of provisions for losses resulting from legal, liability and movements include capitalized reinstatement costs and unwinding of discount.

Litigation, regulatory and si_2

Litigation, regulatory and similar matters (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Litigation Regulatory And Similar Matters [Line Items]
Disclosure of provisions for litigation, regulatory and similar matters [text block]	Provisions for litigation, regulatory and similar matters 1 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Group Functions Total Balance as of 31 December 2022 1,182 159 8 308 928 2,586 Balance as of 31 March 2023 1,193 161 8 351 1,594 3,306 Increase in provisions recognized in the income statement 35 0 1 20 0 56 Release of provisions recognized in the income statement (1) 0 0 0 0 (1) Provisions used in conformity with designated purpose (37) 0 (1) (45) 0 (83) Foreign currency translation / unwind of discount 7 1 0 1 1 10 Balance as of 30 June 2023 1,196 162 8 327 1,595 3,289 1 Provisions, if any, for the matters described in item 3 of this Note are recorded in Global Wealth Management, if any, for allocated between the Investment Bank and Group Functions.

Supplemental guarantor inform_2

Supplemental guarantor information required under SEC regulations (Tables)	6 Months Ended
	Jun. 30, 2023
Supplemental Guarantor Information [Line Items]
Schedule Of Condensed Income Statement [Table Text Block]	Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2023 Interest income from financial instruments measured at fair value through other comprehensive income 4,911 3,248 4,399 (2,260) 10,298 Interest expense from financial instruments measured at (6,508) (1,085) (3,543) 2,675 (8,461) Net interest income from financial instruments measured profit or loss and other 461 343 460 (407) 856 Net interest income (1,136) 2,506 1,316 8 2,694 Other net income from financial instruments measured profit or loss 3,605 505 533 366 5,009 Fee and commission income 1,384 2,557 6,457 (314) 10,083 Fee and commission expense (345) (233) (601) 314 (866) Net fee and commission income 1,038 2,324 5,855 0 9,217 Other income 2,166 118 527 (2,418) 392 Total revenues 5,673 5,453 8,231 (2,045) 17,313 Credit loss expense / (release) 1 21 29 3 54 Personnel expenses 1,670 1,092 4,983 0 7,745 General and administrative expenses 1,834 1,735 3,216 (1,360) 5,425 Depreciation, amortization and impairment of non-financial 427 198 605 (54) 1,176 Operating expenses 3,931 3,025 8,804 (1,414) 14,346 Operating profit / (loss) before tax 1,741 2,407 (602) (634) 2,912 Tax expense / (benefit) 50 436 241 48 776 Net profit / (loss) 1,691 1,971 (843) (683) 2,136 Net profit / (loss) attributable to non-controlling interests 0 0 12 0 12 Net profit / (loss) attributable to shareholders 1,691 1,971 (855) (683) 2,124 1 Amounts presented for UBS under “Complementary UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2022 Interest income from financial instruments measured at fair value through other comprehensive income 1,506 1,775 1,638 (393) 4,526 Interest expense from financial instruments measured at (1,629) (238) (643) 597 (1,912) Net interest income from financial instruments measured profit or loss and other 557 238 136 (165) 766 Net interest income 434 1,775 1,132 39 3,380 Other net income from financial instruments measured profit or loss 2,373 469 468 535 3,845 Fee and commission income 1,634 2,606 7,230 (366) 11,103 Fee and commission expense (373) (247) (678) 363 (934) Net fee and commission income 1,261 2,359 6,552 (3) 10,169 Other income 3,653 104 1,944 (4,567) 1,135 Total revenues 7,721 4,708 10,095 (3,995) 18,529 Credit loss expense / (release) (31) 58 (4) 2 25 Personnel expenses 1,782 1,031 5,183 0 7,996 General and administrative expenses 1,642 1,688 2,596 (1,330) 4,597 Depreciation, amortization and impairment of non-financial 432 158 366 (55) 900 Operating expenses 3,856 2,877 8,145 (1,385) 13,492 Operating profit / (loss) before tax 3,896 1,774 1,954 (2,612) 5,012 Tax expense / (benefit) (18) 322 557 165 1,026 Net profit / (loss) 3,914 1,452 1,397 (2,777) 3,986 Net profit / (loss) attributable to non-controlling interests 0 0 18 0 18 Net profit / (loss) attributable to shareholders 3,914 1,452 1,379 (2,777) 3,968 1 Amounts presented for UBS AG under “Complementary financial Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups,
Condensed Statement Of Comprehensive Income [Table Text Block]	Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2023 Comprehensive income attributable to shareholders Net profit / (loss) 1,691 1,971 (855) (683) 2,124 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax 10 470 63 (297) 246 Financial assets measured at fair value through other comprehensive income, net of tax 1 1 1 Cash flow hedges, net of tax 40 108 (79) (5) 64 Cost of hedging, net of tax 6 (1) 6 Total other comprehensive income that may be reclassified to the income statement, net of tax 57 578 (16) (302) 317 Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax 3 (18) 2 (12) Own credit on financial liabilities designated at fair value, net of tax (100) (100) Total other comprehensive income that will not be reclassified to the income statement, net of tax (96) (18) 2 (112) Total other comprehensive income (39) 560 (14) (302) 206 Total comprehensive income attributable to shareholders 1,652 2,531 (870) (985) 2,329 Total comprehensive income attributable to non-controlling interests 14 14 Total comprehensive income 1,652 2,531 (856) (985) 2,343 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the six months ended 30 June 2022 Comprehensive income attributable to shareholders Net profit / (loss) 3,914 1,452 1,379 (2,777) 3,968 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax (107) (688) (647) 641 (801) Financial assets measured at fair value through other comprehensive income, net of tax 3 (6) 10 0 3 Cash flow hedges, net of tax (1,970) (889) (492) (3) (3,355) Cost of hedging, net of tax 98 98 Total other comprehensive income that may be reclassified to the income statement, net of tax (1,986) (1,576) (1,130) 637 (4,055) Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax 266 (94) 57 0 229 Own credit on financial liabilities designated at fair value, net of tax 693 693 Total other comprehensive income that will not be reclassified to the income statement, net of tax 960 (94) 57 0 922 Total other comprehensive income (1,027) (1,671) (1,073) 637 (3,133) Total comprehensive income attributable to shareholders 2,888 (219) 307 (2,140) 835 Total comprehensive income attributable to non-controlling interests 9 9 Total comprehensive income 2,888 (219) 316 (2,140) 844 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG classified as Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets
Schedule Of Condensed Balance Sheet [Table Text Block]	Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) As of 30 June 2023 Assets Cash and balances at central banks 41,403 84,668 33,354 159,425 Amounts due from banks 58,247 6,891 16,479 (60,222) 21,395 Receivables from securities financing transactions measured at amortized cost 48,438 827 39,088 (26,375) 61,977 Cash collateral receivables on derivative instruments 36,017 1,832 10,757 (13,538) 35,068 Loans and advances to customers 91,603 239,061 97,024 (30,091) 397,596 Other financial assets measured at amortized cost 23,165 8,674 23,093 (2,753) 52,180 Total financial assets measured at amortized cost 298,872 341,954 219,795 (132,979) 727,642 Financial assets at fair value held for trading 106,625 124 15,466 (1,982) 120,232 of which: assets pledged as collateral that may be sold or repledged by counterparties 45,553 1 7,170 (13,156) 39,568 Derivative financial instruments 122,172 4,810 30,912 (33,849) 124,046 Brokerage receivables 11,314 9,905 0 21,218 Financial assets at fair value not held for trading 53,343 4,255 30,637 (24,522) 63,714 Total financial assets measured at fair value through profit or loss 293,455 9,189 86,919 (60,353) 329,210 Financial assets measured at fair value through other comprehensive income 1,935 282 2,217 Investments in subsidiaries and associates 50,969 34 0 (49,894) 1,109 Property, equipment and software 5,904 1,707 3,847 (265) 11,193 Goodwill and intangible assets 212 6,064 5 6,281 Deferred tax assets 1,752 263 7,479 (83) 9,411 Other non-financial assets 6,354 1,697 1,193 10 9,254 Total assets 659,454 354,843 325,579 (243,558) 1,096,318 Liabilities Amounts due to banks 45,557 42,309 60,365 (131,941) 16,290 Payables from securities financing transactions measured at amortized cost 21,049 439 17,170 (26,338) 12,320 Cash collateral payables on derivative instruments 32,431 1,361 11,108 (13,456) 31,445 Customer deposits 97,967 276,512 119,750 27,428 521,657 Funding from UBS Group AG measured at amortized cost 61,445 61,445 Debt issued measured at amortized cost 53,535 9,083 1 (57) 62,561 Other financial liabilities measured at amortized cost 5,598 3,076 6,118 (3,119) 11,673 Total financial liabilities measured at amortized cost 317,581 332,780 214,513 (147,482) 717,392 Financial liabilities at fair value held for trading 30,727 351 6,321 (1,784) 35,616 Derivative financial instruments 125,014 5,316 30,850 (33,813) 127,367 Brokerage payables designated at fair value 29,158 14,204 (4) 43,357 Debt issued designated at fair value 78,084 783 (127) 78,741 Other financial liabilities designated at fair value 20,073 22,163 (10,811) 31,425 Total financial liabilities measured at fair value through profit or loss 283,056 5,667 74,321 (46,539) 316,506 Provisions 1,889 215 1,713 (1) 3,817 Other non-financial liabilities 1,205 1,098 2,943 84 5,330 Total liabilities 603,731 339,760 293,491 (193,938) 1,043,044 Equity attributable to shareholders 55,723 15,083 31,736 (49,620) 52,922 Equity attributable to non-controlling interests 352 352 Total equity 55,723 15,083 32,088 (49,620) 53,274 Total liabilities and equity 659,454 354,843 325,579 (243,558) 1,096,318 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, Supplemental guarantor consolidated USD m UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) As of 31 December 2022 Assets Cash and balances at central banks 48,689 84,465 36,291 0 169,445 Amounts due from banks 39,691 6,357 19,063 (50,441) 14,671 Receivables from securities financing transactions measured at amortized cost 51,493 903 34,110 (18,691) 67,814 Cash collateral receivables on derivative instruments 35,594 1,221 10,074 (11,856) 35,033 Loans and advances to customers 90,168 229,861 101,231 (31,233) 390,027 Other financial assets measured at amortized cost 24,005 9,532 21,880 (2,029) 53,389 Total financial assets measured at amortized cost 289,641 332,339 222,649 (114,250) 730,379 Financial assets at fair value held for trading 95,810 173 13,899 (1,848) 108,034 of which: assets pledged as collateral that may be sold or repledged by counterparties 41,056 0 5,578 (9,892) 36,742 Derivative financial instruments 149,447 5,925 35,106 (40,368) 150,109 Brokerage receivables 9,763 0 7,814 0 17,576 Financial assets at fair value not held for trading 45,302 4,354 26,843 (17,091) 59,408 Total financial assets measured at fair value through profit or loss 300,321 10,453 83,661 (59,308) 335,127 Financial assets measured at fair value through other comprehensive income 1,953 0 286 0 2,239 Investments in subsidiaries and associates 54,323 33 0 (53,255) 1,101 Property, equipment and software 5,852 1,654 4,077 (267) 11,316 Goodwill and intangible assets 213 0 6,050 5 6,267 Deferred tax assets 1,624 276 7,470 (16) 9,354 Other non-financial assets 6,930 1,768 951 4 9,652 Total assets 660,856 346,522 325,144 (227,087) 1,105,436 Liabilities Amounts due to banks 41,395 37,123 51,555 (118,477) 11,596 Payables from securities financing transactions measured at amortized cost 9,425 247 13,303 (18,774) 4,202 Cash collateral payables on derivative instruments 35,528 1,518 11,191 (11,800) 36,436 Customer deposits 98,628 273,316 132,619 22,608 527,171 Funding from UBS Group AG measured at amortized cost 56,147 0 0 56,147 Debt issued measured at amortized cost 50,706 8,965 1 (173) 59,499 Other financial liabilities measured at amortized cost 4,903 2,221 5,554 (2,287) 10,391 Total financial liabilities measured at amortized cost 296,733 323,391 214,222 (128,903) 705,442 Financial liabilities at fair value held for trading 25,059 183 5,843 (1,570) 29,515 Derivative financial instruments 153,778 6,177 35,314 (40,363) 154,906 Brokerage payables designated at fair value 32,346 0 12,746 (7) 45,085 Debt issued designated at fair value 71,444 0 508 (110) 71,842 Other financial liabilities designated at fair value 17,888 0 17,074 (2,928) 32,033 Total financial liabilities measured at fair value through profit or loss 300,514 6,360 71,484 (44,977) 333,382 Provisions 1,904 239 1,041 (2) 3,183 Other non-financial liabilities 1,630 1,019 3,742 98 6,489 Total liabilities 600,782 331,009 290,490 (173,785) 1,048,496 Equity attributable to shareholders 60,075 15,513 34,313 (53,303) 56,598 Equity attributable to non-controlling interests 342 0 342 Total equity 60,075 15,513 34,655 (53,303) 56,940 Total liabilities and equity 660,856 346,522 325,144 (227,087) 1,105,436 1 Amounts presented for UBS AG available under “Complementary financial information” at ubs.com/investors, for information prepared UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups,
Schedule Of Condensed Cash Flow Statement [Table Text Block]	Supplemental guarantor consolidated statement USD m UBS AG 1 UBS Switzerland AG 1 Other 1 UBS AG (consolidated) For the six months ended 30 June 2023 Net cash flow from / (used in) operating activities (17,054) 699 (2,755) (19,110) Cash flow from / (used in) investing activities Disposal of subsidiaries, associates and intangible assets 2 35 35 Purchase of property, equipment and software (220) (142) (307) (669) Purchase of financial assets measured at fair value through other (2,392) (52) (2,444) Disposal and redemption of financial assets measured at income 2,408 60 2,468 Purchase of debt securities measured at amortized cost (5,005) (1,059) (1,477) (7,541) Disposal and redemption of debt securities measured at amortized 1,141 1,421 2,097 4,659 Net cash flow from / (used in) investing activities (4,033) 220 321 (3,492) Cash flow from / (used in) financing activities Net issuance (repayment) of short-term debt measured at amortized 5,519 4 32 5,555 Distributions paid on UBS AG shares (6,000) (6,000) Issuance of debt designated at fair value and long-term debt measured 3 50,162 479 500 51,141 Repayment of debt designated at fair value and long-term debt measured 3 (43,322) (645) (124) (44,091) Net cash flows from other financing activities (124) 0 (118) (242) Net activity related to group internal capital transactions and dividends 5,128 (2,944) (2,185) 0 Net cash flow from / (used in) financing activities 11,363 (3,106) (1,895) 6,362 Total cash flow Cash and cash equivalents at the beginning of the year 63,608 86,232 45,359 195,200 Net cash flow from / (used in) operating, investing and financing (9,724) (2,187) (4,329) (16,239) Effects of exchange rate differences on cash and cash equivalents (472) 2,470 2 1,999 Cash and cash equivalents at the end of the period 4 53,412 86,515 41,032 180,959 1 Cash flows generally represent a third-party associates. 3,073 m were restricted. Supplemental guarantor consolidated USD m UBS AG 1 UBS Switzerland AG 1 Other 1 UBS AG (consolidated) For the six months ended 30 June 2022 Net cash flow from / (used in) operating activities 13,625 6,134 (3,121) 16,639 Cash flow from / (used in) investing activities Disposal of subsidiaries, associates and intangible assets 2 31 880 911 Purchase of property, equipment and software (276) (145) (275) (695) Disposal of property, equipment and software 3 0 0 3 Purchase of financial assets measured at fair value through other (2,275) (547) (2,821) Disposal and redemption of financial assets measured at income 1,498 794 2,291 Purchase of debt securities measured at amortized cost (5,879) (622) (1,666) (8,167) Disposal and redemption of debt securities measured at amortized 2,160 313 1,440 3,914 Net cash flow from / (used in) investing activities (4,738) (454) 627 (4,565) Cash flow from / (used in) financing activities Net issuance (repayment) of short-term debt measured at amortized (10,421) (3) (16) (10,440) Distributions paid on UBS AG shares (4,200) (4,200) Issuance of debt designated at fair value and long-term debt measured 3 48,258 550 48 48,856 Repayment of debt designated at fair value and long-term debt measured 3 (35,671) (385) (253) (36,309) Net cash flows from other financing activities (130) (211) (341) Net activity related to group internal capital transactions and dividends 4,092 (2,088) (2,004) 0 Net cash flow from / (used in) financing activities 1,929 (1,926) (2,436) (2,433) Total cash flow Cash and cash equivalents at the beginning of the year 57,895 92,799 57,061 207,755 Net cash flow from / (used in) operating, investing and financing 10,816 3,755 (4,930) 9,642 Effects of exchange rate differences on cash and cash equivalents (3,671) (4,342) (1,635) (9,648) Cash and cash equivalents at the end of the period 4 65,040 92,212 50,496 207,748 1 Cash flows generally represent sale of UBS AG’s shareholding in its Japanese balances with an original maturity of three months or less. USD 4,434 m were restricted.

Basis of accounting, Currency t

Basis of accounting, Currency translation rates (Detail)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
1 CHF
Foreign Exchange Rates [Line Items]
Closing exchange rate	1.12	1.09	1.05	1.12	1.05	1.08
Average rate	1.11	1.08	1.04	1.10	1.06
1 EUR
Foreign Exchange Rates [Line Items]
Closing exchange rate	1.09	1.08	1.05	1.09	1.05	1.07
Average rate	1.09	1.08	1.06	1.08	1.09
1 GBP
Foreign Exchange Rates [Line Items]
Closing exchange rate	1.27	1.23	1.22	1.27	1.22	1.21
Average rate	1.24	1.22	1.25	1.24	1.29
100 JPY
Foreign Exchange Rates [Line Items]
Closing exchange rate	0.69	0.75	0.74	0.69	0.74	0.76
Average rate	0.71	0.75	0.76	0.73	0.80

Reclassification of financial a

Reclassification of financial assets (Narrative) (Detail) $ in Millions	3 Months Ended
	Jun. 30, 2022 USD ($)
Disclosure Of Reclassification Of Financial Assets [Line Items]
Reclassification of financial assets to Other financial assets measured at amortized cost, before tax	$ 449
Reclassification of financial assets to Other financial assets measured at amortized cost, net of tax	$ 333

Segment reporting (Detail)

Segment reporting (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure Of Operating Segments [Line Items]
Net interest income	$ 1,305	$ 1,388	$ 1,634	$ 2,694	$ 3,380
Non-interest income				14,619	15,149
Income				17,313	18,529
Credit loss expense / (release)	16	38	7	54	25
Total revenues	8,468	8,844	9,036	17,313	18,529
Operating expenses	6,997	7,350	6,577	14,346	13,492
Operating profit / (loss) before tax	1,456	1,456	2,452	2,912	5,012
Tax expense / (benefit)	332	445	478	776	1,026
Net profit / (loss)	1,124	1,012	$ 1,974	2,136	3,986
Additional information
Total assets	1,096,318	$ 1,056,758		1,096,318		$ 1,105,436
Global Wealth Management
Disclosure Of Operating Segments [Line Items]
Net interest income				2,934	2,409
Non-interest income				6,594	7,168
Income				9,528	9,577
Credit loss expense / (release)				20	(10)
Operating expenses				7,204	7,174
Operating profit / (loss) before tax				2,303	2,413
Additional information
Total assets	375,119			375,119		388,624
Personal & Corporate Banking
Disclosure Of Operating Segments [Line Items]
Net interest income				1,529	1,057
Non-interest income				1,163	1,089
Income				2,692	2,146
Credit loss expense / (release)				26	57
Operating expenses				1,379	1,260
Operating profit / (loss) before tax				1,287	829
Additional information
Total assets	241,726			241,726		235,330
Asset Management
Disclosure Of Operating Segments [Line Items]
Net interest income				(14)	(7)
Non-interest income				1,015	1,958
Income				1,001	1,950
Credit loss expense / (release)				0	0
Operating expenses				818	815
Operating profit / (loss) before tax				184	1,135
Additional information
Total assets	18,767			18,767		16,971
Investment Bank
Disclosure Of Operating Segments [Line Items]
Net interest income				(1,093)	104
Non-interest income				5,329	4,897
Income				4,236	5,000
Credit loss expense / (release)				8	(24)
Operating expenses				3,639	3,729
Operating profit / (loss) before tax				588	1,295
Additional information
Total assets	363,348			363,348		391,495
Group Functions
Disclosure Of Operating Segments [Line Items]
Net interest income				(663)	(182)
Non-interest income				518	37
Income				(145)	(144)
Credit loss expense / (release)				0	2
Operating expenses				1,305	514
Operating profit / (loss) before tax				(1,450)	$ (660)
Additional information
Total assets	$ 97,357			$ 97,357		$ 73,016

Net interest income (Detail)

Net interest income (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net Interest Income [Line Items]
Interest income from loans and deposits	$ 4,804	$ 4,145	$ 1,887	$ 8,949	$ 3,548
Interest income from securities financing transactions measured at amortized cost	833	766	209	1,599	327
Interest income from other financial instruments measured at amortized cost	276	259	118	535	191
Interest income from debt instruments measured at fair value through other comprehensive income	26	23	6	48	47
Interest income from derivative instruments designated as cash flow hedges	(457)	(376)	160	(833)	413
Total interest income from financial instruments measured at amortized cost and fair value through other comprehensive income	5,483	4,815	2,381	10,298	4,526
Interest expense on loans and deposits	3,452	2,909	618	6,361	1,046
Interest expense on securities financing transactions measured at amortized cost	474	365	288	839	512
Interest expense on debt issued	656	555	176	1,211	311
Interest expense on lease liabilities	25	25	21	50	43
Total interest expense from financial instruments measured at amortized cost	4,607	3,853	1,103	8,461	1,912
Total net interest income from financial instruments measured at amortized cost and fair value through other comprehensive income	876	962	1,278	1,837	2,614
Net interest income from financial instruments measured at fair value through profit or loss and other	430	426	356	856	766
Total net interest income	$ 1,305	$ 1,388	$ 1,634	$ 2,694	$ 3,380

Net fee and commission income_2

Net fee and commission income (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net fee And Commission Income [Line Items]
Underwriting Fees	$ 131	$ 149	$ 122	$ 280	$ 324
M&A and corporate finance fees	156	178	220	335	456
Brokerage fees	800	880	870	1,681	1,948
Investment fund fees	1,179	1,178	1,233	2,357	2,621
Portfolio management and related services	2,254	2,210	2,298	4,464	4,761
Other	487	480	492	967	993
Total fee and commission income	5,008	5,076	5,235	10,083	11,103
Fee and commission expense	419	447	450	866	934
Net fee and commission income	4,589	4,628	4,785	9,217	10,169
Global Wealth Management
Net fee And Commission Income [Line Items]
Total fee and commission income	3,134	3,145	3,281
Personal & Corporate Banking
Net fee And Commission Income [Line Items]
Total fee and commission income	465	449	422
Asset Management
Net fee And Commission Income [Line Items]
Total fee and commission income	673	687	720
Investment Bank
Net fee And Commission Income [Line Items]
Total fee and commission income	731	791	811
Group Functions
Net fee And Commission Income [Line Items]
Total fee and commission income	4	3	1
of which: recurring
Net fee And Commission Income [Line Items]
Total fee and commission income	3,496	3,413	3,593	6,909	7,452
of which: transaction-based
Net fee And Commission Income [Line Items]
Total fee and commission income	1,504	1,639	1,632	3,143	3,621
of which: performance-based
Net fee And Commission Income [Line Items]
Total fee and commission income	$ 7	$ 24	$ 10	$ 31	$ 29

Other income (Narrative) (Detai

Other income (Narrative) (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income [Line Items]
Total other income	$ 237	$ 155	$ 996	$ 392	$ 1,135

Personnel expenses (Detail)

Personnel expenses (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Personnel Expenses [Line Items]
Salaries and variable compensation	$ 3,364	$ 3,356	$ 3,316	$ 6,720	$ 7,001
of which: variable compensation - financial advisors	1,110	1,111	1,122	2,222	2,342
Contractors	24	27	30	50	58
Social security	176	220	164	396	392
Post-employment benefit plans	139	174	137	313	320
Other personnel expenses	144	122	116	266	225
Total personnel expenses	$ 3,847	$ 3,898	$ 3,762	$ 7,745	$ 7,996

General and administrative ex_3

General and administrative expenses (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
General And Administrative Expenses [Line Items]
Outsourcing costs	$ 121	$ 124	$ 115	$ 245	$ 221
Technology costs	128	132	126	260	248
Consulting, legal and audit fees	160	108	123	268	227
Real estate and logistics costs	134	119	129	252	253
Market data services	101	99	89	200	182
Marketing and communication	44	34	43	78	74
Travel and entertainment	51	49	43	101	62
Litigation, regulatory and similar matters	55	721	220	776	277
Other	1,649	1,596	1,475	3,245	3,052
of which: shared service costs charged by UBS Group AG or its subsidiaries	1,460	1,385	1,348	2,845	2,738
Total general and administrative expenses	$ 2,443	$ 2,983	$ 2,364	$ 5,425	$ 4,597

Income taxes (Narrative) (Detai

Income taxes (Narrative) (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Income Taxes [Line Items]
Net tax expense	$ 332	$ 445	$ 478	$ 776	$ 1,026

Expected credit loss measurem_3

Expected credit loss measurement - ECL for the period (Narrative) (Detail 1) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	$ (16)	$ (38)	$ (7)	$ (54)	$ (25)
Global Wealth Management
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				(20)	10
Personal & Corporate Banking
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				(26)	(57)
Asset Management
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				0	0
Investment Bank
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				(8)	24
Group Functions - Non-core and Legacy
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				$ 0	$ (2)
Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	10
Stage 3
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	(26)
Stage 3 | Personal & Corporate Banking
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	$ (21)

Expected credit loss measurem_4

Expected credit loss measurement - ECL for the period (Narrative) (Detail 2) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	$ 16	$ 38	$ 7	$ 54	$ 25
Total ECL allowances and provisions	(1,136)	(1,121)		(1,136)		$ (1,091)
Personal & Corporate Banking
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)				26	57
Global Wealth Management
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)				20	(10)
Investment Bank
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)				8	(24)
Group Functions - Non-core and Legacy
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)				0	$ 2
Stage 1 and 2 positions
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	(10)
Total ECL allowances and provisions	551			551
Stage 1 and 2 positions | Update of the forward-looking scenarios
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	(42)
Stage 1 and 2 positions | Model updates
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	27
Stage 1 and 2 positions | Post-model adjustment
Disclosure Of Provision Matrix [Line Items]
Total ECL allowances and provisions	131	$ 128		$ 131
Stage 1 and 2 positions | Book size and quality changes
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	5
Stage 3 positions
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	26
Stage 3 positions | Personal & Corporate Banking
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	21
Stage 3 positions | Personal & Corporate Banking | Single commodity trade finance client
Disclosure Of Provision Matrix [Line Items]
Credit loss expense / (release)	$ 11

Expected credit loss measurem_5

Expected credit loss measurement - CLE for the period (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	$ (16)	$ (38)	$ (7)	$ (54)	$ (25)
Global Wealth Management
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				(20)	10
Personal & Corporate Banking
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				(26)	(57)
Asset Management
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				0	0
Investment Bank
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				(8)	24
Group Functions
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release				$ 0	$ (2)
Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	10
Stage 3
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	(26)
Stage 3 | Personal & Corporate Banking
Disclosure Of Provision Matrix [Line Items]
Credit loss (expense) / release	$ (21)

Expected credit loss measurem_6

Expected credit loss measurement - ECL selection of key macro-economic variables (Detail) - Baseline	3 Months Ended
	Jun. 30, 2023
2022 | Real GDP growth (annual percentage change) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.10%
2022 | Real GDP growth (annual percentage change) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.50%
2022 | Real GDP growth (annual percentage change) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.10%
2022 | Unemployment rate (%, annual average) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.60%
2022 | Unemployment rate (%, annual average) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	6.70%
2022 | Unemployment rate (%, annual average) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.20%
2022 | Real estate (annual percentage change, Q4) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	7.40%
2022 | Real estate (annual percentage change, Q4) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.80%
2022 | Real estate (annual percentage change, Q4) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.90%
2022 | Fixed income: 10-year government bonds (%, Q4) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.90%
2022 | Fixed income: 10-year government bonds (%, Q4) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.60%
2022 | Fixed income: 10-year government bonds (%, Q4) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	1.60%
2023 | Real GDP growth (annual percentage change) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	1.40%
2023 | Real GDP growth (annual percentage change) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	0.80%
2023 | Real GDP growth (annual percentage change) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	0.90%
2023 | Unemployment rate (%, annual average) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.70%
2023 | Unemployment rate (%, annual average) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	6.70%
2023 | Unemployment rate (%, annual average) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.20%
2023 | Real estate (annual percentage change, Q4) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	(1.90%)
2023 | Real estate (annual percentage change, Q4) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	(1.20%)
2023 | Real estate (annual percentage change, Q4) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	(0.50%)
2023 | Fixed income: 10-year government bonds (%, Q4) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.70%
2023 | Fixed income: 10-year government bonds (%, Q4) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.30%
2023 | Fixed income: 10-year government bonds (%, Q4) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	1%
2024 | Real GDP growth (annual percentage change) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	0.10%
2024 | Real GDP growth (annual percentage change) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	1%
2024 | Real GDP growth (annual percentage change) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	1.30%
2024 | Unemployment rate (%, annual average) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	5.10%
2024 | Unemployment rate (%, annual average) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	6.90%
2024 | Unemployment rate (%, annual average) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.50%
2024 | Real estate (annual percentage change, Q4) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.10%
2024 | Real estate (annual percentage change, Q4) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	1.80%
2024 | Real estate (annual percentage change, Q4) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	(1.00%)
2024 | Fixed income: 10-year government bonds (%, Q4) | United States
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	3.60%
2024 | Fixed income: 10-year government bonds (%, Q4) | Eurozone
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	2.20%
2024 | Fixed income: 10-year government bonds (%, Q4) | Switzerland
Disclosure of Key Macro Economic Variables Used For Expected Credit Loss Model [Line Items]
Economic forecast	0.90%

Expected credit loss measurem_7

Expected credit loss measurement - Economic scenarios and weights applied (Detail)	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022
Asset price inflation
Disclosure Of Provision Matrix [Line Items]
Assigned weights	0%	0%		0%
Baseline
Disclosure Of Provision Matrix [Line Items]
Assigned weights	60%	60%		55%
Severe Russia-Ukraine conflict scenario
Disclosure Of Provision Matrix [Line Items]
Assigned weights				25%
Mild debt crisis
Disclosure Of Provision Matrix [Line Items]
Assigned weights	15%
Stagflationary Geopolitical Crisis
Disclosure Of Provision Matrix [Line Items]
Assigned weights	25%	25%
Global crisis
Disclosure Of Provision Matrix [Line Items]
Assigned weights		15%	20%

Expected credit loss measurem_8

Expected credit loss measurement - On-balance sheet financial assets subject to ECL (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Credit Risk Exposure [Line Items]
Total ECL allowances and provisions	$ (1,136)	$ (1,121)	$ (1,091)
Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	729,859	698,652	732,618
Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	727,642	696,411	730,379
Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	159,425	144,183	169,445
Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	21,395	14,773	14,671
Loans and advances to Credit Suisse AG
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	7,800
Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	61,977	60,010	67,814
Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	35,068	32,726	35,033
Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	397,596	395,429	390,027
Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	163,560	159,409	156,930
Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	50,054	48,672	46,470
Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	13,444	12,943	12,226
Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	12,482	13,610	13,903
Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,511	128,960	132,287
Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,939	1,831	1,834
Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,193	3,053	3,272
Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	52,180	49,289	53,389
Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,588	2,571	2,611
Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,217	2,241	2,239
Stages 1 and 2
Disclosure Of Credit Risk Exposure [Line Items]
Total ECL allowances and provisions	551
Twelve-month expected credit losses | Stages 1 and 2
Disclosure Of Credit Risk Exposure [Line Items]
Total ECL allowances and provisions	(307)	(284)	(260)
Twelve-month expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	710,191	679,887	714,889
Twelve-month expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	707,974	677,646	712,651
Twelve-month expected credit losses | Stages 1 and 2 | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	159,393	144,144	169,402
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	21,239	14,728	14,670
Twelve-month expected credit losses | Stages 1 and 2 | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	61,977	60,010	67,814
Twelve-month expected credit losses | Stages 1 and 2 | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	35,068	32,726	35,033
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	378,647	377,266	372,903
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	153,443	149,701	147,651
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	45,959	45,159	43,112
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	11,792	11,216	10,733
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	10,776	11,781	12,211
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,469	128,903	132,196
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,502	1,418	1,420
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,179	3,022	3,261
Twelve-month expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	51,650	48,771	52,829
Twelve-month expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,287	2,323	2,357
Twelve-month expected credit losses | Stages 1 and 2 | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,217	2,241	2,239
Lifetime expected credit losses | Stages 1 and 2
Disclosure Of Credit Risk Exposure [Line Items]
Total ECL allowances and provisions	(244)	(271)	(267)
Lifetime expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	17,770	17,028	16,044
Lifetime expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	17,770	17,028	16,044
Lifetime expected credit losses | Stages 1 and 2 | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	32	39	44
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	157	45	1
Lifetime expected credit losses | Stages 1 and 2 | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	17,204	16,573	15,587
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	9,358	8,999	8,579
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	4,088	3,504	3,349
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,292	1,408	1,189
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,293	1,437	1,342
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	403	381	382
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	20	0
Lifetime expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	377	372	413
Lifetime expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	174	121	128
Lifetime expected credit losses | Stages 1 and 2 | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stage 3
Disclosure Of Credit Risk Exposure [Line Items]
Total ECL allowances and provisions	(585)	(567)	(564)
Lifetime expected credit losses | Stage 3 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,898	1,737	1,685
Lifetime expected credit losses | Stage 3 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,898	1,737	1,685
Lifetime expected credit losses | Stage 3 | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stage 3 | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stage 3 | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stage 3 | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stage 3 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,746	1,591	1,538
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	758	709	699
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	7	8	9
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	359	320	303
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	413	392	351
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	42	57	91
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	34	32	31
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	15	10	11
Lifetime expected credit losses | Stage 3 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	153	146	147
Lifetime expected credit losses | Stage 3 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	126	127	126
Lifetime expected credit losses | Stage 3 | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Gross carrying amount | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	163,714	159,580	157,091
Gross carrying amount | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	50,098	48,714	46,511
Gross carrying amount | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	13,622	13,082	12,356
Gross carrying amount | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	12,737	13,853	14,154
Gross carrying amount | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,537	128,985	132,313
Gross carrying amount | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,978	1,868	1,869
Gross carrying amount | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,304	3,149	3,367
Gross carrying amount | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,643	2,626	2,670
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	153,488	149,744	147,678
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	45,980	45,177	43,129
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	11,829	11,236	10,757
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	10,808	11,811	12,237
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,478	128,912	132,205
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,510	1,426	1,427
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,185	3,028	3,266
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,293	2,329	2,364
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	9,445	9,102	8,686
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	4,111	3,529	3,372
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,320	1,424	1,204
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,313	1,461	1,364
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	413	391	393
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	20	0
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	177	123	130
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	781	734	727
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	7	8	9
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	472	422	395
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	616	581	553
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	59	74	108
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	55	52	50
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	118	101	101
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	173	174	176
Allowance for expected credit loss | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(961)	(908)	(890)
Allowance for expected credit loss | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(961)	(908)	(890)
Allowance for expected credit loss | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(10)	(12)	(12)
Allowance for expected credit loss | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(6)	(6)	(6)
Allowance for expected credit loss | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(1)	(2)	(2)
Allowance for expected credit loss | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(859)	(804)	(783)
Allowance for expected credit loss | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(154)	(171)	(161)
Allowance for expected credit loss | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(44)	(42)	(41)
Allowance for expected credit loss | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(179)	(139)	(130)
Allowance for expected credit loss | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(256)	(243)	(251)
Allowance for expected credit loss | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(26)	(26)	(26)
Allowance for expected credit loss | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(39)	(37)	(36)
Allowance for expected credit loss | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(110)	(96)	(96)
Allowance for expected credit loss | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(84)	(84)	(86)
Allowance for expected credit loss | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(55)	(54)	(59)
Allowance for expected credit loss | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(205)	(176)	(154)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(205)	(176)	(154)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(5)	(5)	(5)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(1)	(2)	(2)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(182)	(152)	(129)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(44)	(43)	(27)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(21)	(18)	(17)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(37)	(20)	(24)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(32)	(29)	(26)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(9)	(9)	(9)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(8)	(8)	(7)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(7)	(5)	(6)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(16)	(17)	(17)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(6)	(6)	(7)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(190)	(198)	(199)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(190)	(198)	(199)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(10)	(12)	(12)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(1)	0	(1)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(173)	(180)	(180)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(87)	(103)	(107)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(23)	(24)	(23)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(29)	(16)	(14)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(21)	(25)	(22)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(11)	(10)	(10)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(7)	(6)	(6)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(2)	(2)	(2)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(566)	(534)	(537)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(566)	(534)	(537)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Cash and balances at central banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to banks
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Receivables from securities financing transactions
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Cash collateral receivables on derivative instruments
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(504)	(472)	(474)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(23)	(25)	(28)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(113)	(102)	(92)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(203)	(189)	(203)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(17)	(17)	(17)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(21)	(20)	(19)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(104)	(91)	(90)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(62)	(61)	(63)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(47)	(46)	(51)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Financial assets measured at fair value through other comprehensive income
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 0	$ 0	$ 0

Expected credit loss measurem_9

Expected credit loss measurement - Off-balance sheet financial assets subject to ECL (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	$ 117,043	$ 113,323	$ 114,337
Total ECL provisions	(175)	(214)	(201)
Total allowance and provisions	(1,136)	(1,121)	(1,091)
Guarantees
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	23,469	22,670	22,167
Total ECL provisions	(37)	(54)	(48)
Guarantees | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	3,367	3,476	3,663
Total ECL provisions	(5)	(19)	(26)
Guarantees | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	1,423	1,368	1,337
Total ECL provisions	(11)	(11)	(5)
Guarantees | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	12,874	13,076	11,833
Total ECL provisions	(11)	(11)	(12)
Guarantees | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	3,019	2,171	2,376
Total ECL provisions	(1)	(1)	(1)
Guarantees | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	2,008	1,815	2,121
Total ECL provisions	(1)	(1)	(1)
Irrevocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	40,074	39,775	39,996
Total ECL provisions	(93)	(113)	(111)
Irrevocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	23,220	23,294	23,611
Total ECL provisions	(76)	(95)	(93)
Forward starting reverse repurchase and securities borrowing agreements
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,972	4,748	3,801
Total ECL provisions	0	0	0
Unconditionally revocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	44,716	41,970	43,677
Total ECL provisions	(43)	(44)	(40)
Unconditionally revocable loan commitments | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	8,929	8,226	8,711
Total ECL provisions	(6)	(6)	(6)
Unconditionally revocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,566	4,496	4,578
Total ECL provisions	(6)	(5)	(4)
Unconditionally revocable loan commitments | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,963	4,898	4,723
Total ECL provisions	(19)	(21)	(19)
Unconditionally revocable loan commitments | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	8,671	8,166	7,855
Total ECL provisions	0	0	0
Unconditionally revocable loan commitments | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	9,762	9,567	9,390
Total ECL provisions	(7)	(7)	(7)
Unconditionally revocable loan commitments | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	534	370	327
Total ECL provisions	0	0	0
Irrevocable committed prolongation of existing loans
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	3,811	4,161	4,696
Total ECL provisions	(3)	(3)	(2)
Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Total allowance and provisions	551
Twelve-month expected credit losses | Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	112,039	108,010	107,545
Total ECL provisions	(102)	(108)	(106)
Total allowance and provisions	(307)	(284)	(260)
Twelve-month expected credit losses | Stages 1 and 2 | Guarantees
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	22,430	21,670	19,805
Total ECL provisions	(12)	(13)	(13)
Twelve-month expected credit losses | Stages 1 and 2 | Guarantees | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	2,598	2,733	2,883
Total ECL provisions	(2)	(2)	(2)
Twelve-month expected credit losses | Stages 1 and 2 | Guarantees | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	1,218	1,197	1,124
Total ECL provisions	(1)	(1)	(1)
Twelve-month expected credit losses | Stages 1 and 2 | Guarantees | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	12,859	13,037	10,513
Total ECL provisions	(8)	(8)	(8)
Twelve-month expected credit losses | Stages 1 and 2 | Guarantees | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	3,019	2,170	2,376
Total ECL provisions	0	0	0
Twelve-month expected credit losses | Stages 1 and 2 | Guarantees | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	2,008	1,815	2,121
Total ECL provisions	(1)	(1)	(1)
Twelve-month expected credit losses | Stages 1 and 2 | Irrevocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	37,920	37,261	37,531
Total ECL provisions	(54)	(57)	(59)
Twelve-month expected credit losses | Stages 1 and 2 | Irrevocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	21,436	21,263	21,488
Total ECL provisions	(44)	(47)	(49)
Twelve-month expected credit losses | Stages 1 and 2 | Forward starting reverse repurchase and securities borrowing agreements
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,972	4,748	3,801
Total ECL provisions	0	0	0
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	42,915	40,206	41,809
Total ECL provisions	(34)	(36)	(32)
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	8,671	8,037	8,528
Total ECL provisions	(6)	(6)	(6)
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,401	4,284	4,304
Total ECL provisions	(3)	(3)	(1)
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,743	4,656	4,442
Total ECL provisions	(16)	(18)	(16)
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	8,670	8,165	7,854
Total ECL provisions	0	0	0
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	9,274	9,078	8,900
Total ECL provisions	(6)	(5)	(5)
Twelve-month expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	534	370	327
Total ECL provisions	0	0	0
Twelve-month expected credit losses | Stages 1 and 2 | Irrevocable committed prolongation of existing loans
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	3,802	4,126	4,600
Total ECL provisions	(2)	(3)	(2)
Lifetime expected credit losses | Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4,743	5,044	6,522
Total ECL provisions	(54)	(72)	(69)
Total allowance and provisions	(244)	(271)	(267)
Lifetime expected credit losses | Stages 1 and 2 | Guarantees
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	921	887	2,254
Total ECL provisions	(7)	(8)	(9)
Lifetime expected credit losses | Stages 1 and 2 | Guarantees | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	690	668	721
Total ECL provisions	(2)	(3)	(3)
Lifetime expected credit losses | Stages 1 and 2 | Guarantees | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	167	133	164
Total ECL provisions	(1)	(1)	(1)
Lifetime expected credit losses | Stages 1 and 2 | Guarantees | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	15	38	1,320
Total ECL provisions	(3)	(4)	(4)
Lifetime expected credit losses | Stages 1 and 2 | Guarantees | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Guarantees | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Irrevocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	2,076	2,400	2,341
Total ECL provisions	(38)	(56)	(52)
Lifetime expected credit losses | Stages 1 and 2 | Irrevocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	1,731	1,948	2,024
Total ECL provisions	(31)	(49)	(45)
Lifetime expected credit losses | Stages 1 and 2 | Forward starting reverse repurchase and securities borrowing agreements
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	1,739	1,724	1,833
Total ECL provisions	(9)	(8)	(8)
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	258	188	183
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	158	205	268
Total ECL provisions	(3)	(2)	(2)
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	179	214	256
Total ECL provisions	(3)	(3)	(3)
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	484	486	487
Total ECL provisions	(2)	(2)	(2)
Lifetime expected credit losses | Stages 1 and 2 | Unconditionally revocable loan commitments | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Irrevocable committed prolongation of existing loans
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	7	33	94
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	261	269	270
Total ECL provisions	(19)	(33)	(26)
Total allowance and provisions	(585)	(567)	(564)
Lifetime expected credit losses | Stage 3 | Guarantees
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	118	113	108
Total ECL provisions	(17)	(33)	(26)
Lifetime expected credit losses | Stage 3 | Guarantees | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	79	75	58
Total ECL provisions	0	(14)	(21)
Lifetime expected credit losses | Stage 3 | Guarantees | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	38	38	49
Total ECL provisions	(9)	(9)	(3)
Lifetime expected credit losses | Stage 3 | Guarantees | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Guarantees | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	1	1	1
Total ECL provisions	(1)	(1)	(1)
Lifetime expected credit losses | Stage 3 | Guarantees | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Irrevocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	78	114	124
Total ECL provisions	(2)	0	0
Lifetime expected credit losses | Stage 3 | Irrevocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	52	83	99
Total ECL provisions	(2)	0	0
Lifetime expected credit losses | Stage 3 | Forward starting reverse repurchase and securities borrowing agreements
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	63	40	36
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	7	7	5
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments | SME clients
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	40	28	26
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments | Lombard
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	1	1	1
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	4	3	3
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Unconditionally revocable loan commitments | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	0	0	0
Total ECL provisions	0	0	0
Lifetime expected credit losses | Stage 3 | Irrevocable committed prolongation of existing loans
Disclosure Of Provision Matrix [Line Items]
Total off-balance sheet financial instruments and other credit lines	2	2	2
Total ECL provisions	$ 0	$ 0	$ 0

Expected credit loss measure_10

Expected credit loss measurement - Coverage ratios (Detail 1) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Credit Risk Exposure [Line Items]
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 513,169	$ 507,435	$ 504,016
ECL coverage	0.21%	0.21%	0.21%
Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 729,859	$ 698,652	$ 732,618
Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	727,642	696,411	730,379
Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	397,596	395,429	390,027
Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	163,560	159,409	156,930
Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	50,054	48,672	46,470
Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	13,444	12,943	12,226
Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	12,482	13,610	13,903
Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,511	128,960	132,287
Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,939	1,831	1,834
Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,193	3,053	3,272
Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	52,180	49,289	53,389
Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 2,588	$ 2,571	$ 2,611
Stages 1 and 2
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.10%	0.10%	0.10%
Twelve-month expected credit losses | Stages 1 and 2
Disclosure Of Credit Risk Exposure [Line Items]
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 488,189	$ 483,009	$ 479,140
ECL coverage	0.06%	0.06%	0.05%
Twelve-month expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 710,191	$ 679,887	$ 714,889
Twelve-month expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	707,974	677,646	712,651
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	378,647	377,266	372,903
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	153,443	149,701	147,651
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	45,959	45,159	43,112
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	11,792	11,216	10,733
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	10,776	11,781	12,211
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,469	128,903	132,196
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,502	1,418	1,420
Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,179	3,022	3,261
Twelve-month expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	51,650	48,771	52,829
Twelve-month expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,287	2,323	2,357
Lifetime expected credit losses | Stages 1 and 2
Disclosure Of Credit Risk Exposure [Line Items]
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 22,296	$ 21,920	$ 22,418
ECL coverage	1.03%	1.16%	1.12%
Lifetime expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 17,770	$ 17,028	$ 16,044
Lifetime expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	17,770	17,028	16,044
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	17,204	16,573	15,587
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	9,358	8,999	8,579
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	4,088	3,504	3,349
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,292	1,408	1,189
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,293	1,437	1,342
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	403	381	382
Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	20	0
Lifetime expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	377	372	413
Lifetime expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	174	121	128
Lifetime expected credit losses | Stage 3
Disclosure Of Credit Risk Exposure [Line Items]
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 2,684	$ 2,506	$ 2,458
ECL coverage	21.25%	22.02%	22.42%
Lifetime expected credit losses | Stage 3 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 1,898	$ 1,737	$ 1,685
Lifetime expected credit losses | Stage 3 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,898	1,737	1,685
Lifetime expected credit losses | Stage 3 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,746	1,591	1,538
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	758	709	699
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	7	8	9
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	359	320	303
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	413	392	351
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	42	57	91
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	34	32	31
Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	15	10	11
Lifetime expected credit losses | Stage 3 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	153	146	147
Lifetime expected credit losses | Stage 3 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	126	127	126
Gross carrying amount | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	163,714	159,580	157,091
Gross carrying amount | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	50,098	48,714	46,511
Gross carrying amount | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	13,622	13,082	12,356
Gross carrying amount | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	12,737	13,853	14,154
Gross carrying amount | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,537	128,985	132,313
Gross carrying amount | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,978	1,868	1,869
Gross carrying amount | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,304	3,149	3,367
Gross carrying amount | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	29,466	27,002	23,149
Gross carrying amount | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,643	2,626	2,670
Gross carrying amount | Total
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	401,098	398,859	393,480
Gross carrying amount | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	213,812	208,294	203,602
Gross carrying amount | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	26,360	26,936	26,510
Gross carrying amount | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	160,927	163,630	163,368
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	153,488	149,744	147,678
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	45,980	45,177	43,129
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	11,829	11,236	10,757
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	10,808	11,811	12,237
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	124,478	128,912	132,205
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,510	1,426	1,427
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,185	3,028	3,266
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	28,550	26,085	22,333
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,293	2,329	2,364
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Total
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	381,122	379,746	375,396
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	199,468	194,921	190,807
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	22,637	23,047	22,994
Gross carrying amount | Twelve-month expected credit losses | Stages 1 and 2 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	159,017	161,778	161,595
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	9,445	9,102	8,686
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	4,111	3,529	3,372
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,320	1,424	1,204
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,313	1,461	1,364
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	0	0
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	413	391	393
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	0	20	0
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	773	825	748
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	177	123	130
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Total
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	17,553	16,876	15,896
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	13,556	12,631	12,059
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,634	2,886	2,567
Gross carrying amount | Lifetime expected credit losses | Stages 1 and 2 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,363	1,360	1,270
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	781	734	727
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	7	8	9
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	472	422	395
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	616	581	553
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	59	74	108
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	55	52	50
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	118	101	101
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	142	92	68
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	173	174	176
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Total
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	2,423	2,237	2,188
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	788	742	736
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	1,089	1,003	949
Gross carrying amount | Lifetime expected credit losses | Stage 3 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	547	492	503
Allowance for expected credit loss | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(961)	(908)	(890)
Allowance for expected credit loss | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(961)	(908)	(890)
Allowance for expected credit loss | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(859)	(804)	(783)
Allowance for expected credit loss | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (154)	$ (171)	$ (161)
ECL coverage	0.09%	0.11%	0.10%
Allowance for expected credit loss | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (44)	$ (42)	$ (41)
ECL coverage	0.09%	0.09%	0.09%
Allowance for expected credit loss | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (179)	$ (139)	$ (130)
ECL coverage	1.31%	1.06%	1.05%
Allowance for expected credit loss | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (256)	$ (243)	$ (251)
ECL coverage	2.01%	1.75%	1.77%
Allowance for expected credit loss | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (26)	$ (26)	$ (26)
ECL coverage	0.02%	0.02%	0.02%
Allowance for expected credit loss | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (39)	$ (37)	$ (36)
ECL coverage	1.99%	2.01%	1.90%
Allowance for expected credit loss | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (110)	$ (96)	$ (96)
ECL coverage	4.79%	3.05%	2.85%
Allowance for expected credit loss | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.17%	0.18%	0.18%
Allowance for expected credit loss | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (84)	$ (84)	$ (86)
Allowance for expected credit loss | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (55)	$ (54)	$ (59)
ECL coverage	2.08%	2.06%	2.21%
Allowance for expected credit loss | Total
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.23%	0.22%	0.21%
Allowance for expected credit loss | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.09%	0.10%	0.10%
Allowance for expected credit loss | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	1.65%	1.42%	1.44%
Allowance for expected credit loss | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.18%	0.16%	0.16%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.08%	0.09%	0.09%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.09%	0.09%	0.09%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.50%	0.29%	0.32%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.43%	0.41%	0.36%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.01%	0.01%	0.01%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.97%	0.99%	0.91%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.30%	0.17%	0.18%
Allowance for expected credit loss | Stages 1 and 2 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.10%	0.08%	0.07%
Allowance for expected credit loss | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.33%	0.32%	0.33%
Allowance for expected credit loss | Stages 1 and 2 | Total
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.09%	0.09%	0.08%
Allowance for expected credit loss | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.08%	0.09%	0.09%
Allowance for expected credit loss | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.47%	0.35%	0.34%
Allowance for expected credit loss | Stages 1 and 2 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.04%	0.04%	0.03%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (205)	$ (176)	$ (154)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(205)	(176)	(154)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(182)	(152)	(129)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (44)	$ (43)	$ (27)
ECL coverage	0.03%	0.03%	0.02%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (21)	$ (18)	$ (17)
ECL coverage	0.05%	0.04%	0.04%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (37)	$ (20)	$ (24)
ECL coverage	0.31%	0.18%	0.22%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (32)	$ (29)	$ (26)
ECL coverage	0.29%	0.25%	0.22%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (9)	$ (9)	$ (9)
ECL coverage	0.01%	0.01%	0.01%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (8)	$ (8)	$ (7)
ECL coverage	0.53%	0.56%	0.46%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (7)	$ (5)	$ (6)
ECL coverage	0.30%	0.18%	0.18%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.09%	0.07%	0.06%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (16)	$ (17)	$ (17)
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (6)	$ (6)	$ (7)
ECL coverage	0.24%	0.26%	0.28%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.05%	0.04%	0.04%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.03%	0.03%	0.02%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.30%	0.22%	0.22%
Allowance for expected credit loss | Twelve-month expected credit losses | Stages 1 and 2 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.03%	0.03%	0.03%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (190)	$ (198)	$ (199)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(190)	(198)	(199)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(173)	(180)	(180)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (87)	$ (103)	$ (107)
ECL coverage	0.92%	1.13%	1.23%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (23)	$ (24)	$ (23)
ECL coverage	0.55%	0.69%	0.70%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (29)	$ (16)	$ (14)
ECL coverage	2.17%	1.15%	1.20%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (21)	$ (25)	$ (22)
ECL coverage	1.57%	1.68%	1.61%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 0	$ 0	$ 0
ECL coverage	0%	0%	0%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (11)	$ (10)	$ (10)
ECL coverage	2.55%	2.55%	2.56%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 0	$ 0	$ 0
ECL coverage	3.51%	0.11%	0%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.47%	0.24%	0.38%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (7)	$ (6)	$ (6)
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (2)	$ (2)	$ (2)
ECL coverage	1.40%	1.45%	1.24%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	1%	1.08%	1.14%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	0.80%	1.01%	1.08%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	1.87%	1.42%	1.42%
Allowance for expected credit loss | Lifetime expected credit losses | Stages 1 and 2 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	1.22%	1.01%	1.14%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total on-balance sheet financial assets in scope of ECL requirements
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (566)	$ (534)	$ (537)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(566)	(534)	(537)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	(504)	(472)	(474)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Private clients with mortgages
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (23)	$ (25)	$ (28)
ECL coverage	2.98%	3.44%	3.81%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Real estate financing
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ 0	$ 0	$ 0
ECL coverage	0.26%	0.22%	2.32%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Large corporate clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (113)	$ (102)	$ (92)
ECL coverage	23.91%	24.24%	23.25%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | SME clients
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (203)	$ (189)	$ (203)
ECL coverage	32.98%	32.53%	36.64%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Lombard
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (17)	$ (17)	$ (17)
ECL coverage	28.73%	22.86%	15.80%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Credit cards
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (21)	$ (20)	$ (19)
ECL coverage	38.21%	37.93%	37.79%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Commodity trade finance
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (104)	$ (91)	$ (90)
ECL coverage	87.70%	90.01%	89.01%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans and advances to customers | Other loans and advances to customers
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	16.42%	31.17%	37.69%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Other financial assets measured at amortized cost
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (62)	$ (61)	$ (63)
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Loans to financial advisors
Disclosure Of Credit Risk Exposure [Line Items]
Financial assets	$ (47)	$ (46)	$ (51)
ECL coverage	27.07%	26.59%	28.70%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	22.75%	23.19%	23.98%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total | Total real estate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	2.96%	3.41%	3.79%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total | Total corporate lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	29.04%	29.04%	31.06%
Allowance for expected credit loss | Lifetime expected credit losses | Stage 3 | Total | Total other lending
Disclosure Of Credit Risk Exposure [Line Items]
ECL coverage	38.72%	41.09%	40.16%

Expected credit loss measure_11

Expected credit loss measurement - Coverage ratios (Detail 2) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 117,043	$ 113,323	$ 114,337
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 513,169	$ 507,435	$ 504,016
ECL coverage	0.21%	0.21%	0.21%
Total
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 112,071	$ 108,576	$ 110,537
ECL coverage	0.16%	0.20%	0.18%
Total | Private clients with mortgages
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 6,406	$ 6,377	$ 6,535
ECL coverage	0.06%	0.06%	0.05%
Total | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 9,757	$ 9,298	$ 10,054
ECL coverage	0.06%	0.07%	0.06%
Total | Total real estate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 16,163	$ 15,675	$ 16,589
ECL coverage	0.06%	0.06%	0.06%
Total | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 31,238	$ 31,375	$ 32,126
ECL coverage	0.28%	0.38%	0.38%
Total | SME clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 7,309	$ 7,674	$ 7,122
ECL coverage	0.53%	0.55%	0.47%
Total | Total corporate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 38,547	$ 39,049	$ 39,247
ECL coverage	0.33%	0.41%	0.40%
Total | Lombard loans
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 13,912	$ 12,456	$ 12,919
ECL coverage	0.01%	0.01%	0.02%
Total | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 9,762	$ 9,567	$ 9,390
ECL coverage	0.07%	0.08%	0.07%
Total | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 2,555	$ 2,187	$ 2,459
ECL coverage	0.02%	0.04%	0.03%
Total | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 18,519	$ 18,159	$ 18,128
ECL coverage	0.07%	0.07%	0.07%
Total | Other off-balance sheet commitments
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 12,613	$ 11,483	$ 11,803
ECL coverage	0.14%	0.18%	0.11%
Total | Total other lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 57,361	$ 53,852	$ 54,700
ECL coverage	0.07%	0.08%	0.06%
Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.10%	0.10%	0.10%
Stages 1 and 2 | Total
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.14%	0.17%	0.16%
Stages 1 and 2 | Total | Private clients with mortgages
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.06%	0.06%	0.04%
Stages 1 and 2 | Total | Real estate financing
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.06%	0.07%	0.06%
Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.06%	0.06%	0.06%
Stages 1 and 2 | Total | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.28%	0.34%	0.32%
Stages 1 and 2 | Total | SME clients
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.41%	0.44%	0.43%
Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.30%	0.36%	0.34%
Stages 1 and 2 | Total | Lombard loans
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.01%	0.01%	0.01%
Stages 1 and 2 | Total | Credit cards
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.08%	0.08%	0.07%
Stages 1 and 2 | Total | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.02%	0.04%	0.03%
Stages 1 and 2 | Total | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.07%	0.07%	0.07%
Stages 1 and 2 | Total | Other off-balance sheet commitments
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.08%	0.09%	0.09%
Stages 1 and 2 | Total | Total other lending
Disclosure Of Provision Matrix [Line Items]
ECL coverage	0.05%	0.06%	0.06%
Twelve-month expected credit losses | Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 112,039	$ 108,010	$ 107,545
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 488,189	$ 483,009	$ 479,140
ECL coverage	0.06%	0.06%	0.05%
Twelve-month expected credit losses | Stages 1 and 2 | Total
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 107,067	$ 103,263	$ 103,745
ECL coverage	0.10%	0.10%	0.10%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Private clients with mortgages
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 6,072	$ 6,163	$ 6,296
ECL coverage	0.05%	0.05%	0.04%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 9,477	$ 9,101	$ 9,779
ECL coverage	0.08%	0.08%	0.07%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 15,549	$ 15,263	$ 16,075
ECL coverage	0.07%	0.07%	0.06%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 28,520	$ 28,390	$ 28,950
ECL coverage	0.17%	0.18%	0.18%
Twelve-month expected credit losses | Stages 1 and 2 | Total | SME clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 6,814	$ 7,124	$ 6,525
ECL coverage	0.28%	0.30%	0.30%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 35,334	$ 35,514	$ 35,475
ECL coverage	0.19%	0.21%	0.20%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Lombard loans
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 13,910	$ 12,455	$ 12,918
ECL coverage	0.01%	0.01%	0.01%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 9,274	$ 9,078	$ 8,900
ECL coverage	0.06%	0.06%	0.05%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 2,555	$ 2,187	$ 2,459
ECL coverage	0.02%	0.04%	0.03%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 18,139	$ 17,680	$ 16,464
ECL coverage	0.05%	0.05%	0.06%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Other off-balance sheet commitments
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 12,306	$ 11,086	$ 11,454
ECL coverage	0.06%	0.07%	0.08%
Twelve-month expected credit losses | Stages 1 and 2 | Total | Total other lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 56,184	$ 52,485	$ 52,195
ECL coverage	0.04%	0.05%	0.05%
Lifetime expected credit losses | Stages 1 and 2
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 4,743	$ 5,044	$ 6,522
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 22,296	$ 21,920	$ 22,418
ECL coverage	1.03%	1.16%	1.12%
Lifetime expected credit losses | Stages 1 and 2 | Total
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 4,743	$ 5,044	$ 6,522
ECL coverage	1.14%	1.43%	1.06%
Lifetime expected credit losses | Stages 1 and 2 | Total | Private clients with mortgages
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 324	$ 212	$ 236
ECL coverage	0.22%	0.28%	0.18%
Lifetime expected credit losses | Stages 1 and 2 | Total | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 280	$ 197	$ 275
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stages 1 and 2 | Total | Total real estate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 603	$ 409	$ 511
ECL coverage	0%	0%	0.02%
Lifetime expected credit losses | Stages 1 and 2 | Total | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 2,580	$ 2,821	$ 3,013
ECL coverage	1.41%	1.90%	1.65%
Lifetime expected credit losses | Stages 1 and 2 | Total | SME clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 400	$ 470	$ 499
ECL coverage	2.57%	2.45%	2.14%
Lifetime expected credit losses | Stages 1 and 2 | Total | Total corporate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 2,980	$ 3,290	$ 3,513
ECL coverage	1.56%	1.98%	1.72%
Lifetime expected credit losses | Stages 1 and 2 | Total | Lombard loans
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 0	$ 0	$ 0
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stages 1 and 2 | Total | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 484	$ 486	$ 487
ECL coverage	0.37%	0.36%	0.36%
Lifetime expected credit losses | Stages 1 and 2 | Total | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 0	$ 0	$ 0
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stages 1 and 2 | Total | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 380	$ 479	$ 1,664
ECL coverage	0.90%	0.80%	0.25%
Lifetime expected credit losses | Stages 1 and 2 | Total | Other off-balance sheet commitments
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 296	$ 380	$ 346
ECL coverage	0.95%	0.66%	0.68%
Lifetime expected credit losses | Stages 1 and 2 | Total | Total other lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 1,160	$ 1,345	$ 2,498
ECL coverage	0.69%	0.60%	0.33%
Lifetime expected credit losses | Stage 3
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 261	$ 269	$ 270
Financial Assets And Exposure To Credit Risk On Loan Commitments And Financial Guarantee Contracts In Core Loan Portfolio	$ 2,684	$ 2,506	$ 2,458
ECL coverage	21.25%	22.02%	22.42%
Lifetime expected credit losses | Stage 3 | Total
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 261	$ 269	$ 270
ECL coverage	7.37%	12.32%	9.80%
Lifetime expected credit losses | Stage 3 | Total | Private clients with mortgages
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 11	$ 3	$ 3
ECL coverage	0.60%	3.40%	11.83%
Lifetime expected credit losses | Stage 3 | Total | Real estate financing
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 0	$ 0	$ 0
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stage 3 | Total | Total real estate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 11	$ 3	$ 3
ECL coverage	0.60%	3.40%	12.88%
Lifetime expected credit losses | Stage 3 | Total | Large corporate clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 138	$ 165	$ 163
ECL coverage	1.32%	8.30%	12.63%
Lifetime expected credit losses | Stage 3 | Total | SME clients
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 95	$ 80	$ 98
ECL coverage	9.94%	11.14%	3.04%
Lifetime expected credit losses | Stage 3 | Total | Total corporate lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 233	$ 245	$ 260
ECL coverage	4.82%	9.23%	9.03%
Lifetime expected credit losses | Stage 3 | Total | Lombard loans
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 1	$ 1	$ 1
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stage 3 | Total | Credit cards
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 4	$ 3	$ 3
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stage 3 | Total | Commodity trade finance
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 0	$ 0	$ 0
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stage 3 | Total | Financial intermediaries and hedge funds
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 0	$ 0	$ 0
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stage 3 | Total | Other off-balance sheet commitments
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 11	$ 17	$ 3
ECL coverage	0%	0%	0%
Lifetime expected credit losses | Stage 3 | Total | Total other lending
Disclosure Of Provision Matrix [Line Items]
Total exposure	$ 17	$ 22	$ 7
ECL coverage	0%	0%	0%

FVM - Fair value hierarchy - As

FVM - Fair value hierarchy - Assets (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	$ 120,232	$ 118,009	$ 108,034
Derivative financial assets	124,046	114,253	150,109
Brokerage receivables	21,218	21,025	17,576
Financial assets at fair value not held for trading	63,714	66,511	59,408
Financial assets measured at fair value through other comprehensive income	2,217	2,241	2,239
Non-financial assets - Precious metals and other physical commodities	4,426	4,506	4,471
Other non-financial assets measured at fair value	16	18	21
Total assets measured at fair value	335,870	326,563	341,858
Equity instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	90,901	88,193	84,010
Financial assets at fair value not held for trading	1,020	949	849
Government bills / bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	9,631	10,460	6,464
Financial assets at fair value not held for trading	20,120	20,965	16,741
Investment fund units
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	6,859	7,733	7,330
Financial assets at fair value not held for trading	720	766	675
Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	10,859	9,121	8,026
Financial assets at fair value not held for trading	12,026	13,928	14,366
Financial assets measured at fair value through other comprehensive income	282	293	335
Loans
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	1,763	2,141	1,807
Financial assets at fair value not held for trading	4,585	4,516	4,337
Asset-backed securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	220	360	397
Foreign exchange
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	58,889	52,251	85,459
Interest rate contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	39,474	36,737	39,805
Equity / index contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	22,378	21,759	22,195
Credit derivative contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	1,362	1,253	1,038
Commodity contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	1,394	1,800	1,365
Auction rate securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	1,321	1,321	1,326
Securities financing transactions
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	8,856	9,779	7,704
Financial assets for unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	14,904	14,101	13,072
Commercial paper and certificates of deposit
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets measured at fair value through other comprehensive income	1,926	1,921	1,878
Level 1
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	104,834	104,793	96,263
Derivative financial assets	1,042	879	769
Brokerage receivables	0	0	0
Financial assets at fair value not held for trading	31,296	32,279	26,572
Financial assets measured at fair value through other comprehensive income	65	60	57
Non-financial assets - Precious metals and other physical commodities	4,426	4,506	4,471
Other non-financial assets measured at fair value	0	0	0
Total assets measured at fair value	141,663	142,516	128,132
Level 1 | Equity instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	90,318	87,722	83,095
Financial assets at fair value not held for trading	29	70	57
Level 1 | Government bills / bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	7,500	8,902	5,496
Financial assets at fair value not held for trading	16,144	17,824	13,103
Level 1 | Investment fund units
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	6,123	7,187	6,673
Financial assets at fair value not held for trading	321	295	307
Level 1 | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	889	977	976
Financial assets at fair value not held for trading	61	86	35
Financial assets measured at fair value through other comprehensive income	65	60	57
Level 1 | Loans
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	0	0	0
Financial assets at fair value not held for trading	0	0	0
Level 1 | Asset-backed securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	4	4	22
Level 1 | Foreign exchange
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	551	515	575
Level 1 | Interest rate contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	0	0	0
Level 1 | Equity / index contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	0	1	1
Level 1 | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	0	0	0
Level 1 | Commodity contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	0	0	0
Level 1 | Auction rate securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	0	0	0
Level 1 | Securities financing transactions
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	0	0	0
Level 1 | Financial assets for unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	14,740	14,004	13,071
Level 1 | Commercial paper and certificates of deposit
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets measured at fair value through other comprehensive income	0	0	0
Level 2
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	13,871	12,118	10,284
Derivative financial assets	121,686	112,066	147,876
Brokerage receivables	21,218	21,025	17,576
Financial assets at fair value not held for trading	28,577	30,398	29,110
Financial assets measured at fair value through other comprehensive income	2,152	2,181	2,182
Non-financial assets - Precious metals and other physical commodities	0	0	0
Other non-financial assets measured at fair value	0	0	0
Total assets measured at fair value	187,505	177,787	207,028
Level 2 | Equity instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	453	295	789
Financial assets at fair value not held for trading	0	0	0
Level 2 | Government bills / bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	2,119	1,534	950
Financial assets at fair value not held for trading	3,976	3,140	3,638
Level 2 | Investment fund units
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	726	536	596
Financial assets at fair value not held for trading	190	183	178
Level 2 | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	9,531	7,702	6,509
Financial assets at fair value not held for trading	11,730	13,601	14,101
Financial assets measured at fair value through other comprehensive income	217	233	278
Level 2 | Loans
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	941	1,812	1,179
Financial assets at fair value not held for trading	3,766	3,706	3,602
Level 2 | Asset-backed securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	101	239	261
Level 2 | Foreign exchange
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	58,332	51,733	84,882
Level 2 | Interest rate contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	38,982	36,339	39,345
Level 2 | Equity / index contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	21,944	21,180	21,542
Level 2 | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	1,001	944	719
Level 2 | Commodity contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	1,371	1,780	1,334
Level 2 | Auction rate securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	0	0	0
Level 2 | Securities financing transactions
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	8,751	9,670	7,590
Level 2 | Financial assets for unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	164	97	1
Level 2 | Commercial paper and certificates of deposit
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets measured at fair value through other comprehensive income	1,926	1,921	1,878
Level 3
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	1,527	1,099	1,488
Derivative financial assets	1,318	1,309	1,464
Brokerage receivables	0	0	0
Financial assets at fair value not held for trading	3,841	3,834	3,725
Financial assets measured at fair value through other comprehensive income	0	0	0
Non-financial assets - Precious metals and other physical commodities	0	0	0
Other non-financial assets measured at fair value	16	18	21
Total assets measured at fair value	6,701	6,260	6,698
Level 3 | Equity instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	130	177	126
Financial assets at fair value not held for trading	990	879	792
Level 3 | Government bills / bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	12	23	18
Financial assets at fair value not held for trading	0	0	0
Level 3 | Investment fund units
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	10	10	61
Financial assets at fair value not held for trading	210	288	190
Level 3 | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	438	442	541
Financial assets at fair value not held for trading	236	241	230
Financial assets measured at fair value through other comprehensive income	0	0	0
Level 3 | Loans
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	821	329	628
Financial assets at fair value not held for trading	819	810	736
Level 3 | Asset-backed securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value held for trading	115	118	114
Level 3 | Foreign exchange
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	5	3	2
Level 3 | Interest rate contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	492	398	460
Level 3 | Equity / index contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	433	578	653
Level 3 | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	361	309	318
Level 3 | Commodity contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Derivative financial assets	24	20	30
Level 3 | Auction rate securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	1,321	1,321	1,326
Level 3 | Securities financing transactions
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	105	108	114
Level 3 | Financial assets for unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets at fair value not held for trading	0	0	0
Level 3 | Commercial paper and certificates of deposit
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Financial assets measured at fair value through other comprehensive income	$ 0	$ 0	$ 0

FVM - Fair value hierarchy - Li

FVM - Fair value hierarchy - Liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	$ 35,616	$ 34,374	$ 29,515
Derivative financial liabilities	127,367	116,113	154,906
Brokerage payables designated at fair value	43,357	43,911	45,085
Debt issued designated at fair value	78,741	74,974	71,842
Other financial liabilities designated at fair value	31,425	28,018	32,033
Total financial liabilities measured at fair value through profit or loss	316,506	297,391	333,382
Equity instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	20,947	19,839	16,951
Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	5,308	4,681	4,707
Government bills / bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	8,224	8,647	6,587
Investment fund units
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	1,106	1,176	1,229
Foreign exchange
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	59,718	53,267	88,508
Interest rate contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	37,994	34,677	37,545
Equity / index contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	26,064	24,573	26,148
Credit derivative contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	1,527	1,343	1,199
Commodity contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	1,541	1,625	1,361
Financial liabilities related to unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	15,055	14,243	13,221
Securities financing transactions
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	11,344	9,707	15,333
Funding from UBS Group AG
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	2,299	2,259	1,796
Over-the-counter debt instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	2,727	1,809	1,684
Level 1
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	29,147	28,332	23,578
Derivative financial liabilities	974	967	640
Brokerage payables designated at fair value	0	0	0
Debt issued designated at fair value	0	0	0
Other financial liabilities designated at fair value	0	0	0
Total financial liabilities measured at fair value through profit or loss	30,121	29,299	24,219
Level 1 | Equity instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	20,572	19,411	16,521
Level 1 | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	31	33	36
Level 1 | Government bills / bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	7,487	7,919	5,880
Level 1 | Investment fund units
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	1,057	969	1,141
Level 1 | Foreign exchange
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	565	529	587
Level 1 | Interest rate contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	0	0	0
Level 1 | Equity / index contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	0	1	0
Level 1 | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	0	0	0
Level 1 | Commodity contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	0	0	0
Level 1 | Financial liabilities related to unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	0	0	0
Level 1 | Securities financing transactions
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	0	0	0
Level 1 | Funding from UBS Group AG
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	0	0	0
Level 1 | Over-the-counter debt instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	0	0	0
Level 2
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	6,330	5,941	5,823
Derivative financial liabilities	124,250	113,051	152,582
Brokerage payables designated at fair value	43,357	43,911	45,085
Debt issued designated at fair value	68,909	65,845	62,603
Other financial liabilities designated at fair value	29,204	26,083	30,055
Total financial liabilities measured at fair value through profit or loss	272,049	254,831	296,148
Level 2 | Equity instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	303	370	352
Level 2 | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	5,217	4,610	4,643
Level 2 | Government bills / bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	737	728	706
Level 2 | Investment fund units
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	45	204	84
Level 2 | Foreign exchange
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	59,112	52,706	87,897
Level 2 | Interest rate contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	37,861	34,317	37,429
Level 2 | Equity / index contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	24,398	23,207	24,963
Level 2 | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	1,267	1,057	920
Level 2 | Commodity contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	1,511	1,592	1,309
Level 2 | Financial liabilities related to unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	15,055	14,243	13,221
Level 2 | Securities financing transactions
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	11,344	9,707	15,333
Level 2 | Funding from UBS Group AG
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	979	903	508
Level 2 | Over-the-counter debt instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	1,826	1,230	993
Level 3
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	139	101	114
Derivative financial liabilities	2,144	2,095	1,684
Brokerage payables designated at fair value	0	0	0
Debt issued designated at fair value	9,832	9,130	9,240
Other financial liabilities designated at fair value	2,221	1,935	1,978
Total financial liabilities measured at fair value through profit or loss	14,336	13,260	13,015
Level 3 | Equity instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	73	58	78
Level 3 | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	61	38	27
Level 3 | Government bills / bonds
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	0	0	1
Level 3 | Investment fund units
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Financial liabilities at fair value held for trading	3	3	3
Level 3 | Foreign exchange
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	40	33	24
Level 3 | Interest rate contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	133	360	116
Level 3 | Equity / index contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	1,665	1,365	1,184
Level 3 | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	260	286	279
Level 3 | Commodity contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Derivative financial liabilities	30	33	52
Level 3 | Financial liabilities related to unit-linked investment contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	0	0	0
Level 3 | Securities financing transactions
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	0	0	0
Level 3 | Funding from UBS Group AG
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	1,320	1,356	1,287
Level 3 | Over-the-counter debt instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Other financial liabilities designated at fair value	$ 901	$ 579	$ 691

FVM - Valuation adjustments res

FVM - Valuation adjustments reserves on the balance sheet (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Valuation Adjustment Reserves On The Balance Sheet [Line Items]
Own credit adjustments on financial liabilities designated at fair value	$ 405	$ 624	$ 556
of which: debt issued designated at fair value	115	276	289
of which: other financial liabilities designated at fair value	290	347	266
Credit valuation adjustments	(34)	(33)	(33)
Funding valuation adjustments	(102)	(108)	(50)
Debit valuation adjustments	4	6	4
Other valuation adjustments	(726)	(801)	(839)
of which: liquidity	(275)	(299)	(311)
of which: model uncertainty	$ (451)	$ (502)	$ (529)

FVM - Valuation adjustments_ De

FVM - Valuation adjustments: Deferred day-1 P&L (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Deferred Day-1 Profit Or Loss [Line Items]
Reserve balance at the beginning of the period	$ 399	$ 422	$ 425	$ 422	$ 418
Profit / (loss) deferred on new transactions	71	91	86	162	161
(Profit) / loss recognized in the income statement	(75)	(113)	(58)	(188)	(127)
Foreign currency translation	(1)	0	(1)	(1)	(1)
Reserve balance at the end of the period	$ 396	$ 399	$ 451	$ 396	$ 451

FVM - Level 3 instruments_ Valu

FVM - Level 3 instruments: Valuation techniques and inputs (Detail) - Level 3 $ in Billions	3 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Corporate and municipal bonds
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 0.7	$ 0.8
Financial liabilities measured at fair value	$ 0.1	$ 0
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Corporate and municipal bonds | Relative value to market comparable | Bond price equivalent (% of par) | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.04	0.14
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Corporate and municipal bonds | Relative value to market comparable | Bond price equivalent (% of par) | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.99	1.12
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Corporate and municipal bonds | Relative value to market comparable | Bond price equivalent (% of par) | weighted average
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.73	0.85
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Corporate and municipal bonds | Discounted expected cash flows | Discount margin | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0391	0.0412
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Corporate and municipal bonds | Discounted expected cash flows | Discount margin | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0391	0.0412
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 1.8	$ 1.7
Financial liabilities measured at fair value	$ 0	$ 0
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Relative value to market comparable | Loan price equivalent (% of par) | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.34	0.30
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Relative value to market comparable | Loan price equivalent (% of par) | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	1	1
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Relative value to market comparable | Loan price equivalent (% of par) | weighted average
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.98	0.97
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Discounted expected cash flows | Credit spread | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0200	0.0200
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Discounted expected cash flows | Credit spread | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0275	0.0200
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Discounted expected cash flows | Credit spread | weighted average
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0249	0.0200
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Market comparable and securitization model | Credit spread | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0165	0.0145
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Market comparable and securitization model | Credit spread | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.1544	0.1350
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Traded loans, loans mandatorily at fair value, loan commitments and guarantees | Market comparable and securitization model | Credit spread | weighted average
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0349	0.0322
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Auction rate securities
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 1.3	$ 1.3
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Auction rate securities | Discounted expected cash flows | Credit spread | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0115	0.0115
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Auction rate securities | Discounted expected cash flows | Credit spread | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0209	0.0196
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Auction rate securities | Discounted expected cash flows | Credit spread | weighted average
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0156	0.0144
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Investment fund units
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 0.2	$ 0.3
Financial liabilities measured at fair value	0	0
Financial assets and liabilities at fair value held for trading, Financial assets at fair value not held for trading: Equity instruments
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	1.1	0.9
Financial liabilities measured at fair value	0.1	0.1
Debt issued designated at fair value
Disclosure Of Fair Value Measurement [Line Items]
Financial liabilities measured at fair value	9.8	9.2
Other financial liabilities designated at fair value
Disclosure Of Fair Value Measurement [Line Items]
Financial liabilities measured at fair value	$ 2.2	$ 2
Other financial liabilities designated at fair value | Discounted expected cash flows | Funding spread | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0025	0.0023
Other financial liabilities designated at fair value | Discounted expected cash flows | Funding spread | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0175	0.0175
Derivative financial instruments: Interest rate contracts
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 0.5	$ 0.5
Financial liabilities measured at fair value	$ 0.1	$ 0.1
Derivative financial instruments: Interest rate contracts | Option model | Volatility of interest rates | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0069	0.0075
Derivative financial instruments: Interest rate contracts | Option model | Volatility of interest rates | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0129	0.0143
Derivative financial instruments: Credit derivative contracts
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 0.4	$ 0.3
Financial liabilities measured at fair value	$ 0.3	$ 0.3
Derivative financial instruments: Credit derivative contracts | Discounted expected cash flows | Bond price equivalent (% of par) | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.03	0.03
Derivative financial instruments: Credit derivative contracts | Discounted expected cash flows | Bond price equivalent (% of par) | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	2.81	2.77
Derivative financial instruments: Credit derivative contracts | Discounted expected cash flows | Credit spread | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0009	0.0009
Derivative financial instruments: Credit derivative contracts | Discounted expected cash flows | Credit spread | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.0538	0.0565
Derivative financial instruments: Equity / index contracts
Disclosure Of Fair Value Measurement [Line Items]
Financial assets measured at fair value	$ 0.4	$ 0.7
Financial liabilities measured at fair value	$ 1.7	$ 1.2
Derivative financial instruments: Equity / index contracts | Option model | Equity dividend yields | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0	0
Derivative financial instruments: Equity / index contracts | Option model | Equity dividend yields | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.09	0.20
Derivative financial instruments: Equity / index contracts | Option model | Volatility of equity stocks, equity and other indices | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.04	0.04
Derivative financial instruments: Equity / index contracts | Option model | Volatility of equity stocks, equity and other indices | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	1.38	1.20
Derivative financial instruments: Equity / index contracts | Option model | Equity-to-FX correlation | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	(0.40)	(0.29)
Derivative financial instruments: Equity / index contracts | Option model | Equity-to-FX correlation | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.84	0.84
Derivative financial instruments: Equity / index contracts | Option model | Equity-to-equity correlation | low
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	(0.25)	(0.25)
Derivative financial instruments: Equity / index contracts | Option model | Equity-to-equity correlation | high
Disclosure Of Fair Value Measurement [Line Items]
Significant unobservable input(s)	0.99	1

FVM - Level 3 instruments_ Sens

FVM - Level 3 instruments: Sensitivity to changes in unobservable input assumptions (Detail) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	$ 730	$ 791	$ 738
Unfavorable changes	(666)	(744)	(696)
Traded loans, loans measured at fair value, loan commitments and guarantees
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	12	12	19
Unfavorable changes	(6)	(13)	(12)
Securities financing transactions
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	27	27	33
Unfavorable changes	(18)	(29)	(37)
Auction rate securities
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	44	45	46
Unfavorable changes	(44)	(45)	(46)
Asset-backed securities
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	29	29	27
Unfavorable changes	(28)	(27)	(27)
Equity instruments
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	193	188	183
Unfavorable changes	(169)	(164)	(161)
Interest rate derivative contracts, net
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	5	20	18
Unfavorable changes	(18)	(13)	(12)
Credit derivative contracts, net
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	4	3	3
Unfavorable changes	(3)	(5)	(4)
Foreign exchange derivative contracts, net
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	6	4	10
Unfavorable changes	(6)	(5)	(5)
Equity / index derivative contracts, net
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	350	371	361
Unfavorable changes	(318)	(338)	(330)
Other
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets And Liabilities [Line Items]
Favorable changes	60	93	39
Unfavorable changes	$ (56)	$ (105)	$ (62)

FVM - Movements of level 3 inst

FVM - Movements of level 3 instruments - Assets (Detail) - Level 3 - USD ($) $ in Billions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Investment fund units
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	$ 0.3
Balance at the end of period	0.2
Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.8
Balance at the end of period	0.7
Equity instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.9
Balance at the end of period	1.1
Auction rate securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	1.3
Balance at the end of period	1.3
Financial assets at fair value held for trading
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	1.5	$ 2.3
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	(0.1)
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	(0.2)
Purchases	0.2	0.3
Sales	(0.7)	(1.3)
Issuances	0.7	1
Settlements	0	0
Transfers into Level 3	0.1	0.1
Transfers out of Level 3	(0.3)	(0.3)
Foreign currency translation	0	0
Balance at the end of period	1.5	1.9
Financial assets at fair value held for trading | Investment fund units
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.1	0
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0
Purchases	0	0
Sales	0	0
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Foreign currency translation	0	0
Balance at the end of period	0	0
Financial assets at fair value held for trading | Corporate and municipal bonds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.5	0.6
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0
Purchases	0.1	0.2
Sales	(0.2)	(0.1)
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Foreign currency translation	0	0
Balance at the end of period	0.4	0.7
Financial assets at fair value held for trading | Loans
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.6	1.4
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	(0.1)
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	(0.1)
Purchases	0	0
Sales	(0.3)	(1.2)
Issuances	0.7	1
Settlements	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	(0.2)	(0.2)
Foreign currency translation	0	0
Balance at the end of period	0.8	1
Derivative financial instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	1.5	1.1
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	(0.2)	0.5
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	(0.2)	0.6
Purchases	0	0
Sales	0	0
Issuances	0.4	0.5
Settlements	(0.2)	(0.4)
Transfers into Level 3	0.1	0.2
Transfers out of Level 3	(0.2)	(0.2)
Foreign currency translation	0	0
Balance at the end of period	1.3	1.8
Derivative financial instruments | Interest rate contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.5	0.5
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0.1
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0.1
Purchases	0	0
Sales	0	0
Issuances	0.1	0
Settlements	0	(0.1)
Transfers into Level 3	0	0.1
Transfers out of Level 3	0	(0.1)
Foreign currency translation	0	0
Balance at the end of period	0.5	0.4
Derivative financial instruments | Equity / index contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.7	0.4
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	(0.2)	0.3
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	(0.1)	0.3
Purchases	0	0
Sales	0	0
Issuances	0.3	0.2
Settlements	(0.2)	(0.2)
Transfers into Level 3	0	0
Transfers out of Level 3	(0.2)	0
Foreign currency translation	0	0
Balance at the end of period	0.4	0.7
Derivative financial instruments | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.3	0.2
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	(0.1)	0.1
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	(0.1)	0.1
Purchases	0	0
Sales	0	0
Issuances	0.1	0.2
Settlements	0	0
Transfers into Level 3	0	0.1
Transfers out of Level 3	0	0
Foreign currency translation	0	0
Balance at the end of period	0.4	0.6
Financial assets at fair value not held for trading
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	3.7	4.2
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0.1
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0.1
Purchases	0.5	0.6
Sales	(0.4)	(0.6)
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0.1	0
Transfers out of Level 3	(0.1)	(0.1)
Foreign currency translation	0	(0.1)
Balance at the end of period	3.8	4.2
Financial assets at fair value not held for trading | Loans
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.7	0.9
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0
Purchases	0.2	0.5
Sales	0	(0.2)
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	(0.1)	(0.1)
Foreign currency translation	0	0
Balance at the end of period	0.8	1
Financial assets at fair value not held for trading | Equity instruments
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	0.8	0.7
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0
Purchases	0.2	0
Sales	(0.1)	(0.1)
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Foreign currency translation	0	0
Balance at the end of period	1	0.7
Financial assets at fair value not held for trading | Auction rate securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Balance at the beginning of the period	1.3	1.6
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income	0	0.1
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	0.1
Purchases	0	0
Sales	0	0
Issuances	0	0
Settlements	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Foreign currency translation	0	0
Balance at the end of period	$ 1.3	$ 1.6

FVM - Movements of level 3 in_2

FVM - Movements of level 3 instruments - Liabilities (Detail) - Level 3 - USD ($) $ in Billions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Derivative financial instruments
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Balance at the beginning of the period	$ 1.7	$ 2.2
Total gains / losses included in comprehensive income - Net gains / losses included in income	0.2	(0.6)
Total gains / losses included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0.2	(0.6)
Purchases	0	0
Sales	0	0
Issuances	0.7	0.9
Settlements	(0.3)	(0.8)
Transfers into Level 3	0.1	0.1
Transfers out of Level 3	(0.3)	(0.1)
Foreign currency translation	0	(0.1)
Balance at the end of period	2.1	1.7
Derivative financial instruments | Interest rate contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Balance at the beginning of the period	0.1	0.3
Total gains / losses included in comprehensive income - Net gains / losses included in income	0	(0.2)
Total gains / losses included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	(0.2)
Purchases	0	0
Sales	0	0
Issuances	0.1	0.1
Settlements	(0.1)	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Foreign currency translation	0	0
Balance at the end of period	0.1	0.1
Derivative financial instruments | Equity / index contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Balance at the beginning of the period	1.2	1.5
Total gains / losses included in comprehensive income - Net gains / losses included in income	0.2	(0.3)
Total gains / losses included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0.2	(0.3)
Purchases	0	0
Sales	0	0
Issuances	0.5	0.6
Settlements	(0.2)	(0.7)
Transfers into Level 3	0	0
Transfers out of Level 3	(0.1)	(0.1)
Foreign currency translation	0	0
Balance at the end of period	1.7	1.1
Derivative financial instruments | Credit derivative contracts
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Balance at the beginning of the period	0.3	0.3
Total gains / losses included in comprehensive income - Net gains / losses included in income	0	(0.1)
Total gains / losses included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0	(0.1)
Purchases	0	0
Sales	0	0
Issuances	0.1	0.1
Settlements	0	0
Transfers into Level 3	0.1	0.1
Transfers out of Level 3	(0.2)	0
Foreign currency translation	0	0
Balance at the end of period	0.3	0.4
Debt issued designated at fair value
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Balance at the beginning of the period	9.2	11.9
Total gains / losses included in comprehensive income - Net gains / losses included in income	0.5	(1.9)
Total gains / losses included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0.4	(1.6)
Purchases	0	0
Sales	0	0
Issuances	2.3	4.2
Settlements	(2)	(2.7)
Transfers into Level 3	0.6	0.7
Transfers out of Level 3	(0.8)	(1.3)
Foreign currency translation	0	(0.4)
Balance at the end of period	9.8	10.5
Other financial liabilities designated at fair value
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Balance at the beginning of the period	2	3.2
Total gains / losses included in comprehensive income - Net gains / losses included in income	0.1	(0.7)
Total gains / losses included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period	0.1	(0.7)
Purchases	0	0
Sales	0	0
Issuances	0.2	0.2
Settlements	0	(0.1)
Transfers into Level 3	0	0
Transfers out of Level 3	0	(0.2)
Foreign currency translation	0	0
Balance at the end of period	$ 2.2	$ 2.4

FVM - Financial instruments not

FVM - Financial instruments not measured at fair value - Assets (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Financial Instruments [Abstract]
Cash and balances at central banks	$ 159,425	$ 144,183	$ 169,445
Loans and advances to banks	21,395	14,773	14,671
Receivables from securities financing transactions measured at amortized cost	61,977	60,010	67,814
Cash collateral receivables on derivative instruments	35,068	32,726	35,033
Loans and advances to customers	397,596	395,429	390,027
Other financial assets measured at amortized cost	52,180	49,289	53,389
Not measured at fair value
Disclosure Of Financial Instruments [Abstract]
Cash and balances at central banks	159,400	144,200	169,400
Loans and advances to banks	21,400	14,800	14,600
Receivables from securities financing transactions measured at amortized cost	62,000	60,000	67,800
Cash collateral receivables on derivative instruments	35,100	32,600	35,000
Loans and advances to customers	385,100	383,800	377,700
Other financial assets measured at amortized cost	$ 51,800	$ 49,000	$ 51,000

FVM - Financial instruments n_2

FVM - Financial instruments not measured at fair value - Liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Amounts due to banks	$ 16,290	$ 13,595	$ 11,596
Payables from securities financing transactions measured at amortized cost	12,320	9,870	4,202
Cash collateral payables on derivative instruments	31,445	32,240	36,436
Customer deposits	521,657	507,844	527,171
Funding from UBS Group AG measured at amortized cost	61,445	63,093	56,147
Debt issued measured at amortized cost	62,561	54,733	59,499
Other financial liabilities measured at amortized cost excluding lease liabilities	8,600	7,500	7,200
Not measured at fair value
Disclosure Of Fair Value Measurement Of Liabilities [Line Items]
Amounts due to banks	16,300	13,600	11,600
Payables from securities financing transactions measured at amortized cost	12,300	9,900	4,200
Cash collateral payables on derivative instruments	31,400	32,200	36,400
Customer deposits	521,400	507,200	526,900
Funding from UBS Group AG measured at amortized cost	60,300	61,200	55,700
Debt issued measured at amortized cost	62,000	54,000	58,900
Other financial liabilities measured at amortized cost excluding lease liabilities	$ 8,600	$ 7,500	$ 7,200

Derivative instruments (Detail)

Derivative instruments (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Derivative financial assets	$ 124,046	$ 114,253	$ 150,109
Derivative financial liabilities	127,367	116,113	154,906
Other notional values	15,351,000	13,993,000	11,376,000
Notional amounts related to derivative financial assets and liabilities	10,345,000	10,224,000	9,302,000
Interest rate
Derivative [Line Items]
Derivative financial assets	39,500	36,700	39,800
Derivative financial liabilities	38,000	34,700	37,500
Other notional values	15,180,000	13,842,000	11,255,000
Notional amounts related to derivative financial assets and liabilities	2,356,000	2,345,000	2,080,000
Credit derivative
Derivative [Line Items]
Derivative financial assets	1,400	1,300	1,000
Derivative financial liabilities	1,500	1,300	1,200
Notional amounts related to derivative financial assets and liabilities	90,000	86,000	74,000
Foreign exchange
Derivative [Line Items]
Derivative financial assets	58,900	52,300	85,500
Derivative financial liabilities	59,700	53,300	88,500
Other notional values	78,000	56,000	40,000
Notional amounts related to derivative financial assets and liabilities	6,636,000	6,610,000	6,080,000
Equity / index
Derivative [Line Items]
Derivative financial assets	22,400	21,800	22,200
Derivative financial liabilities	26,100	24,600	26,100
Other notional values	77,000	76,000	63,000
Notional amounts related to derivative financial assets and liabilities	1,001,000	932,000	886,000
Commodity
Derivative [Line Items]
Derivative financial assets	1,400	1,800	1,400
Derivative financial liabilities	1,500	1,600	1,400
Other notional values	16,000	19,000	18,000
Notional amounts related to derivative financial assets and liabilities	141,000	146,000	132,000
Other
Derivative [Line Items]
Derivative financial assets	500	400	200
Derivative financial liabilities	500	600	100
Notional amounts related to derivative financial assets and liabilities	$ 121,000	$ 106,000	$ 50,000

Offsetting financial assets (De

Offsetting financial assets (Detail) - USD ($) $ in Billions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Derivative financial instruments
Disclosure Of Offsetting Of Financial Assets [Line Items]
Assets based on IFRS netting	$ 124	$ 114.3	$ 150.1
Further netting potential not recognized on the balance sheet	(114)	(105.4)	(139.4)
of which: netting of recognized financial liabilities	(92.8)	(84.9)	(110.9)
of which: netting with collateral received	(21.2)	(20.5)	(28.5)
Assets, after consideration of further netting potential	10.1	8.8	10.7
Cash collateral receivables on derivative instruments
Disclosure Of Offsetting Of Financial Assets [Line Items]
Assets based on IFRS netting	35.1	32.7	35
Further netting potential not recognized on the balance sheet	(22.9)	(18.6)	(22.9)
of which: netting of recognized financial liabilities	(20.3)	(15.6)	(20.9)
of which: netting with collateral received	(2.6)	(3)	(1.9)
Assets, after consideration of further netting potential	$ 12.1	$ 14.1	$ 12.1

Offsetting financial liabilitie

Offsetting financial liabilities (Detail) - USD ($) $ in Billions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Derivative financial instruments
Disclosure Of Offsetting Of Financial Liabilities [Line Items]
Liabilities based on IFRS netting	$ 127.4	$ 116.1	$ 154.9
Further netting potential not recognized on the balance sheet	(116)	(104.3)	(137.1)
of which: netting of recognized financial assets	(92.8)	(84.9)	(110.9)
of which: netting with collateral pledged	(23.2)	(19.4)	(26.2)
Liabilities, after consideration of further netting potential	11.4	11.8	17.8
Cash collateral payables on derivative instruments
Disclosure Of Offsetting Of Financial Liabilities [Line Items]
Liabilities based on IFRS netting	31.4	32.2	36.4
Further netting potential not recognized on the balance sheet	(18.8)	(17.3)	(21.9)
of which: netting of recognized financial assets	(16.1)	(14.3)	(20)
of which: netting with collateral pledged	(2.6)	(3)	(1.9)
Liabilities, after consideration of further netting potential	$ 12.7	$ 14.9	$ 14.5

Other financial assets measured

Other financial assets measured at amortized cost (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Financial Assets [Line Item]
Debt securities	$ 41,521	$ 40,646	$ 44,594
Loans to financial advisors	2,588	2,571	2,611
Fee- and commission-related receivables	1,822	1,922	1,803
Finance lease receivables	1,376	1,344	1,314
Settlement and clearing accounts	395	542	1,174
Accrued interest income	1,430	1,340	1,276
Other	3,048	924	618
Total other financial assets measured at amortized cost	$ 52,180	$ 49,289	$ 53,389

Other non-financial assets (Det

Other non-financial assets (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Other Non-Financial Assets [Line Items]
Precious metals and other physical commodities	$ 4,426	$ 4,506	$ 4,471
Deposits and collateral provided in connection with litigation, regulatory and similar matters	2,250	2,235	2,205
Prepaid expenses	1,019	848	709
VAT, withholding tax and other tax receivables	707	1,830	1,405
Properties and other non-current assets held for sale	111	279	279
Other	741	670	583
Total other non-financial assets	$ 9,254	$ 10,367	$ 9,652

Other financial liabilities mea

Other financial liabilities measured at amortized cost (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Financial Liabilities [Line Items]
Other accrued expenses	$ 1,543	$ 1,613	$ 1,564
Accrued interest expenses	2,577	1,954	2,008
Settlement and clearing accounts	1,499	1,533	1,060
Lease liabilities	3,105	3,174	3,211
Other	2,948	2,422	2,549
Total other financial liabilities measured at amortized cost	$ 11,673	$ 10,695	$ 10,391

Other financial liabilities des

Other financial liabilities designated at fair value (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Financial Liabilities [Line Items]
Financial liabilities related to unit-linked investment contracts	$ 15,055	$ 14,243	$ 13,221
Securities financing transactions	11,344	9,707	15,333
Over-the-counter debt instruments and other	2,727	1,809	1,684
Funding from UBS Group AG	2,299	2,259	1,796
Total other financial liabilities designated at fair value	$ 31,425	$ 28,018	$ 32,033

Other non-financial liabilities

Other non-financial liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Other Non-Financial Liabilities [Line Items]
Compensation-related liabilities	$ 3,248	$ 2,628	$ 4,424
of which: net defined benefit liability	455	463	449
Current tax liabilities	991	952	1,044
Deferred tax liabilities	212	261	233
VAT, withholding tax and other tax payables	514	481	472
Deferred Income	280	288	233
Other	86	62	84
Total other non-financial liabilities	$ 5,330	$ 4,673	$ 6,489

Funding from Group measured a_3

Funding from Group measured at amortized cost (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Funding From Group [Line Items]
Senior unsecured debt that contributes to total loss-absorbing capacity (TLAC)	$ 48,546	$ 47,172	$ 42,073
Senior unsecured debt other than TLAC	1,180	3,606	236
Subordinated bonds	11,719	12,315	13,838
High-trigger loss-absorbing additional tier 1 capital instruments	10,528	11,118	10,654
Low-trigger loss-absorbing additional tier 1 capital instruments	1,189	1,198	1,187
Total	$ 61,445	$ 63,093	$ 56,147

Debt issued designated at fai_3

Debt issued designated at fair value (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Issued debt instruments
Equity-linked	$ 45,475	$ 44,721	$ 41,901
Rates-linked	15,945	15,797	16,276
Credit-linked	4,230	2,815	2,170
Fixed-rate	8,378	6,673	6,538
Commodity-linked	3,979	4,311	4,294
Other	734	656	663
of which: debt that contributes to total loss-absorbing capacity	48,546	47,172	42,073
Total debt issued designated at fair value	78,741	74,974	71,842
of which: issued by UBS AG with original maturity greater than one year	$ 64,047	$ 60,268	$ 57,750
Unsecured portion of debt instruments issued by UBS AG with original maturity greater than one year	100%	100%	100%

Debt issued measured at amort_2

Debt issued measured at amortized cost (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Financial Liabilities [Line Items]
Short-term debt	$ 35,590	$ 27,412	$ 29,676
Senior unsecured debt other than TLAC	14,920	15,472	17,892
of which: issued by UBS AG with original maturity greater than one year	14,918	15,472	17,892
Subordinated debt	2,976	2,975	2,968
of which: low-trigger loss-absorbing tier 2 capital instruments	0	2,438	2,422
of which: non-Basel III-compliant tier 2 capital instruments	539	538	536
Debt issued through the Swiss central mortgage institutions	9,076	8,873	8,962
Long-term debt	26,971	27,320	29,823
Total debt issued measured at amortized cost	$ 62,561	$ 54,733	$ 59,499

Interest rate benchmark reform

Interest rate benchmark reform (Narrative) (Detail) - USD ($) $ in Billions	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Maximum Exposure To Interest Rate Benchmark Reform [Line Items]
US mortgages linked to USD LIBOR		$ 9
Funding from UBS Group AG in JPY and USD resettable to LIBOR	$ 3

Provisions (Detail 1)

Provisions (Detail 1) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Other Provisions [Line Items]
Provisions other than provisions for expected credit losses	$ 3,641	$ 3,673	$ 2,982
Provisions for expected credit losses	175	214	201
Total provisions	$ 3,817	$ 3,886	$ 3,183

Provisions (Detail 2)

Provisions (Detail 2) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	$ 3,641	$ 3,673	$ 2,982
Litigation, regulatory and similar matters
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	3,289	3,306	2,586
Litigation, regulatory and similar matters | Global Wealth Management
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	1,196	1,193	1,182
Litigation, regulatory and similar matters | Personal & Corporate Banking
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	162	161	159
Litigation, regulatory and similar matters | Asset Management
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	8	8	8
Litigation, regulatory and similar matters | Investment Bank
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	327	351	308
Litigation, regulatory and similar matters | Group Functions
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	1,595	1,594	928
Other
Disclosure Of Other Provisions [Line Items]
Provisions Other Than Provisions For Expected Credit Losses	$ 353	$ 366	$ 396

Provisions - additional informa

Provisions - additional information (Detail) $ in Millions	3 Months Ended
	Jun. 30, 2023 USD ($)
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	$ 3,673
Increase in provisions recognized in the income statement	68
Release of provisions recognized in the income statement	(4)
Provisions used in conformity with designated purpose	(116)
Foreign currency translation / unwind of discount	21
Balance at the end of period	3,641
Litigation, regulatory and similar matters
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	3,306
Increase in provisions recognized in the income statement	56
Release of provisions recognized in the income statement	(1)
Provisions used in conformity with designated purpose	(83)
Foreign currency translation / unwind of discount	10
Balance at the end of period	3,289
Other
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	366
Increase in provisions recognized in the income statement	12
Release of provisions recognized in the income statement	(3)
Provisions used in conformity with designated purpose	(33)
Foreign currency translation / unwind of discount	11
Balance at the end of period	$ 353

Litigation, regulatory and si_3

Litigation, regulatory and similar matters (Detail) $ in Millions	3 Months Ended
	Jun. 30, 2023 USD ($)
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	$ 3,673
Increase in provisions recognized in the income statement	68
Release of provisions recognized in the income statement	(4)
Provisions used in conformity with designated purpose	(116)
Foreign currency translation / unwind of discount	21
Balance at the end of period	3,641
Litigation, regulatory and similar matters
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	3,306
Increase in provisions recognized in the income statement	56
Release of provisions recognized in the income statement	(1)
Provisions used in conformity with designated purpose	(83)
Foreign currency translation / unwind of discount	10
Balance at the end of period	3,289
Litigation, regulatory and similar matters | Global Wealth Management
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	1,193
Increase in provisions recognized in the income statement	35
Release of provisions recognized in the income statement	(1)
Provisions used in conformity with designated purpose	(37)
Foreign currency translation / unwind of discount	7
Balance at the end of period	1,196
Litigation, regulatory and similar matters | Personal & Corporate Banking
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	161
Increase in provisions recognized in the income statement	0
Release of provisions recognized in the income statement	0
Provisions used in conformity with designated purpose	0
Foreign currency translation / unwind of discount	1
Balance at the end of period	162
Litigation, regulatory and similar matters | Asset Management
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	8
Increase in provisions recognized in the income statement	1
Release of provisions recognized in the income statement	0
Provisions used in conformity with designated purpose	(1)
Foreign currency translation / unwind of discount	0
Balance at the end of period	8
Litigation, regulatory and similar matters | Investment Bank
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	351
Increase in provisions recognized in the income statement	20
Release of provisions recognized in the income statement	0
Provisions used in conformity with designated purpose	(45)
Foreign currency translation / unwind of discount	1
Balance at the end of period	327
Litigation, regulatory and similar matters | Group Functions
Disclosure Of Other Provisions [Line Items]
Balance at the beginning of period	1,594
Increase in provisions recognized in the income statement	0
Release of provisions recognized in the income statement	0
Provisions used in conformity with designated purpose	0
Foreign currency translation / unwind of discount	1
Balance at the end of period	$ 1,595

Litigation, regulatory and si_4

Litigation, regulatory and similar matters (Narrative) (Detail) - 6 months ended Jun. 30, 2023 € in Thousands, $ in Millions	EUR (€)	USD ($)	USD ($)
Inquiries regarding cross-border wealth management businesses | Investigations in France
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Fine decision French Court	€ 3,700,000
Civil damages award announcement of the French Court	800,000
Provision recorded to cover pending legal case	1,100,000		$ 1,200
Inquiries regarding cross-border wealth management businesses | Investigations in France involving UBS AG
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Bail ("caution") ordered to be paid	1,100,000
Fine decision French Court of Appeal	3,750
Bail ("caution") ordered to be confiscated, verdict of the French Court of Appeal	1,000,000
Civil damages award, verdict of the French Court of Appeal	800,000
Civil damages award deducted from the bail, announcement of the French Court of Appeal	99,000
Claims related to sales of residential mortgage-backed securities and mortgages
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Settlement made | $		$ 1,435
Madoff | claims filed in Luxembourg by liquidators of two Luxembourg funds against UBS entities, non-UBS entities and certain individuals
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Minimum total claims against all defendants	2,100,000
Madoff | claims filed in the US by BMIS Trustee against UBS entities and various other parties
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Amounts claimed | $		125
Minimum total claims against all defendants | $		2,000
Foreign exchange, LIBOR and benchmark rates, and other trading practices
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Fine provided in announcement of the European Commission	€ 172,000
Foreign exchange, LIBOR and benchmark rates, and other trading practices - Foreign exchange-related civil litigation | Claims under the Commodity Exchange Act
Disclosure Of Litigation Regulatory And Similar Matters [Line Items]
Settlement made | $		$ 141

Supplemental guarantor inform_3

Supplemental guarantor information (Narrative) (Detail) $ in Billions	6 Months Ended
	Jun. 30, 2023 USD ($)
Supplemental Guarantor Information [Line Items]
Joint and several liability	$ 3.5
Increase decrease in joint and several liability	$ (0.8)

Supplemental guarantor consolid

Supplemental guarantor consolidated income statement (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Condensed Income Statements Captions [Line Items]
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income	$ 5,483	$ 4,815	$ 2,381	$ 10,298	$ 4,526
Interest expense from financial instruments measured at amortized cost	(4,607)	(3,853)	(1,103)	(8,461)	(1,912)
Net interest income from financial instruments measured at fair value through profit or loss and other	430	426	356	856	766
Net interest income	1,305	1,388	1,634	2,694	3,380
Other net income from financial instruments measured at fair value through profit or loss	2,337	2,673	1,620	5,009	3,845
Fee and commission income	5,008	5,076	5,235	10,083	11,103
Fee and commission expense	(419)	(447)	(450)	(866)	(934)
Net fee and commission income	4,589	4,628	4,785	9,217	10,169
Other income	237	155	996	392	1,135
Total revenues	8,468	8,844	9,036	17,313	18,529
Credit loss expense / (release)	16	38	7	54	25
Personnel expenses	3,847	3,898	3,762	7,745	7,996
General and administrative expenses	2,443	2,983	2,364	5,425	4,597
Depreciation, amortization and impairment of non-financial assets	707	469	451	1,176	900
Operating expenses	6,997	7,350	6,577	14,346	13,492
Operating profit / (loss) before tax	1,456	1,456	2,452	2,912	5,012
Tax expense / (benefit)	332	445	478	776	1,026
Net profit / (loss)	1,124	1,012	1,974	2,136	3,986
Net profit / (loss) attributable to non-controlling interests	4	8	10	12	18
Net profit / (loss) attributable to shareholders	$ 1,120	$ 1,004	$ 1,964	2,124	3,968
Elimination entries
Condensed Income Statements Captions [Line Items]
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income				(2,260)	(393)
Interest expense from financial instruments measured at amortized cost				2,675	597
Net interest income from financial instruments measured at fair value through profit or loss and other				(407)	(165)
Net interest income				8	39
Other net income from financial instruments measured at fair value through profit or loss				366	535
Fee and commission income				(314)	(366)
Fee and commission expense				314	363
Net fee and commission income				0	(3)
Other income				(2,418)	(4,567)
Total revenues				(2,045)	(3,995)
Credit loss expense / (release)				3	2
Personnel expenses				0	0
General and administrative expenses				(1,360)	(1,330)
Depreciation, amortization and impairment of non-financial assets				(54)	(55)
Operating expenses				(1,414)	(1,385)
Operating profit / (loss) before tax				(634)	(2,612)
Tax expense / (benefit)				48	165
Net profit / (loss)				(683)	(2,777)
Net profit / (loss) attributable to non-controlling interests				0	0
Net profit / (loss) attributable to shareholders				(683)	(2,777)
UBS AG (standalone) | Reportable legal entities
Condensed Income Statements Captions [Line Items]
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income				4,911	1,506
Interest expense from financial instruments measured at amortized cost				(6,508)	(1,629)
Net interest income from financial instruments measured at fair value through profit or loss and other				461	557
Net interest income				(1,136)	434
Other net income from financial instruments measured at fair value through profit or loss				3,605	2,373
Fee and commission income				1,384	1,634
Fee and commission expense				(345)	(373)
Net fee and commission income				1,038	1,261
Other income				2,166	3,653
Total revenues				5,673	7,721
Credit loss expense / (release)				1	(31)
Personnel expenses				1,670	1,782
General and administrative expenses				1,834	1,642
Depreciation, amortization and impairment of non-financial assets				427	432
Operating expenses				3,931	3,856
Operating profit / (loss) before tax				1,741	3,896
Tax expense / (benefit)				50	(18)
Net profit / (loss)				1,691	3,914
Net profit / (loss) attributable to non-controlling interests				0	0
Net profit / (loss) attributable to shareholders				1,691	3,914
UBS Switzerland AG (standalone) | Reportable legal entities
Condensed Income Statements Captions [Line Items]
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income				3,248	1,775
Interest expense from financial instruments measured at amortized cost				(1,085)	(238)
Net interest income from financial instruments measured at fair value through profit or loss and other				343	238
Net interest income				2,506	1,775
Other net income from financial instruments measured at fair value through profit or loss				505	469
Fee and commission income				2,557	2,606
Fee and commission expense				(233)	(247)
Net fee and commission income				2,324	2,359
Other income				118	104
Total revenues				5,453	4,708
Credit loss expense / (release)				21	58
Personnel expenses				1,092	1,031
General and administrative expenses				1,735	1,688
Depreciation, amortization and impairment of non-financial assets				198	158
Operating expenses				3,025	2,877
Operating profit / (loss) before tax				2,407	1,774
Tax expense / (benefit)				436	322
Net profit / (loss)				1,971	1,452
Net profit / (loss) attributable to non-controlling interests				0	0
Net profit / (loss) attributable to shareholders				1,971	1,452
Other subsidiaries | Reportable legal entities
Condensed Income Statements Captions [Line Items]
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income				4,399	1,638
Interest expense from financial instruments measured at amortized cost				(3,543)	(643)
Net interest income from financial instruments measured at fair value through profit or loss and other				460	136
Net interest income				1,316	1,132
Other net income from financial instruments measured at fair value through profit or loss				533	468
Fee and commission income				6,457	7,230
Fee and commission expense				(601)	(678)
Net fee and commission income				5,855	6,552
Other income				527	1,944
Total revenues				8,231	10,095
Credit loss expense / (release)				29	(4)
Personnel expenses				4,983	5,183
General and administrative expenses				3,216	2,596
Depreciation, amortization and impairment of non-financial assets				605	366
Operating expenses				8,804	8,145
Operating profit / (loss) before tax				(602)	1,954
Tax expense / (benefit)				241	557
Net profit / (loss)				(843)	1,397
Net profit / (loss) attributable to non-controlling interests				12	18
Net profit / (loss) attributable to shareholders				$ (855)	$ 1,379

Supplemental guarantor consol_2

Supplemental guarantor consolidated statement of comprehensive income (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)	$ 1,124	$ 1,012	$ 1,974	$ 2,136	$ 3,986
Total other comprehensive income that may be reclassified to the income statement, net of tax	(381)	698	(1,370)	317	(4,055)
Total other comprehensive income that will not be reclassified to the income statement, net of tax	(204)	94	361	(110)	913
Total other comprehensive income	(585)	792	(1,009)	207	(3,142)
Total comprehensive income	539	1,804	965	2,343	844
Comprehensive income attributable to shareholders
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)	1,120	1,004	1,964	2,124	3,968
Foreign currency translation, net of tax	151	95	(551)	246	(801)
Financial assets measured at fair value through other comprehensive income, net of tax	(1)	2	330	1	3
Cash flow hedges, net of tax	(542)	606	(1,171)	64	(3,355)
Cost of hedging, net of tax	11	(5)	21	6	98
Total other comprehensive income that may be reclassified to the income statement, net of tax	(381)	698	(1,370)	317	(4,055)
Defined benefit plans, net of tax	(50)	38	119	(12)	229
Own credit on financial liabilities designated at fair value, net of tax	(151)	51	271	(100)	693
Total other comprehensive income that will not be reclassified to the income statement, net of tax	(201)	89	389	(112)	922
Total other comprehensive income	(582)	787	(981)	206	(3,133)
Total comprehensive income	538	1,791	982	2,329	835
Comprehensive income attributable to non-controlling interests
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)	4	8	10	12	18
Total other comprehensive income that will not be reclassified to the income statement, net of tax	(3)	5	(28)	2	(10)
Total comprehensive income	$ 1	$ 13	$ (17)	14	9
Elimination entries
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				(683)	(2,777)
Total comprehensive income				(985)	(2,140)
Elimination entries | Comprehensive income attributable to shareholders
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				(683)	(2,777)
Foreign currency translation, net of tax				(297)	641
Financial assets measured at fair value through other comprehensive income, net of tax					0
Cash flow hedges, net of tax				(5)	(3)
Total other comprehensive income that may be reclassified to the income statement, net of tax				(302)	637
Defined benefit plans, net of tax					0
Total other comprehensive income that will not be reclassified to the income statement, net of tax					0
Total other comprehensive income				(302)	637
Total comprehensive income				(985)	(2,140)
UBS AG (standalone) | Reportable legal entities
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				1,691	3,914
Total comprehensive income				1,652	2,888
UBS AG (standalone) | Reportable legal entities | Comprehensive income attributable to shareholders
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				1,691	3,914
Foreign currency translation, net of tax				10	(107)
Financial assets measured at fair value through other comprehensive income, net of tax				1	(6)
Cash flow hedges, net of tax				40	(1,970)
Cost of hedging, net of tax				6	98
Total other comprehensive income that may be reclassified to the income statement, net of tax				57	(1,986)
Defined benefit plans, net of tax				3	266
Own credit on financial liabilities designated at fair value, net of tax				(100)	693
Total other comprehensive income that will not be reclassified to the income statement, net of tax				(96)	960
Total other comprehensive income				(39)	(1,027)
Total comprehensive income				1,652	2,888
UBS Switzerland AG (standalone) | Reportable legal entities
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				1,971	1,452
Total comprehensive income				2,531	(219)
UBS Switzerland AG (standalone) | Reportable legal entities | Comprehensive income attributable to shareholders
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				1,971	1,452
Foreign currency translation, net of tax				470	(688)
Cash flow hedges, net of tax				108	(889)
Total other comprehensive income that may be reclassified to the income statement, net of tax				578	(1,576)
Defined benefit plans, net of tax				(18)	(94)
Total other comprehensive income that will not be reclassified to the income statement, net of tax				(18)	(94)
Total other comprehensive income				560	(1,671)
Total comprehensive income				2,531	(219)
Other subsidiaries | Reportable legal entities
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				(843)	1,397
Total comprehensive income				(856)	316
Other subsidiaries | Reportable legal entities | Comprehensive income attributable to shareholders
Condensed Statement Of Income Captions [Line Items]
Net profit / (loss)				(855)	1,379
Foreign currency translation, net of tax				63	(647)
Financial assets measured at fair value through other comprehensive income, net of tax				1	10
Cash flow hedges, net of tax				(79)	(492)
Cost of hedging, net of tax				(1)
Total other comprehensive income that may be reclassified to the income statement, net of tax				(16)	(1,130)
Defined benefit plans, net of tax				2	57
Total other comprehensive income that will not be reclassified to the income statement, net of tax				2	57
Total other comprehensive income				(14)	(1,073)
Total comprehensive income				(870)	307
Other subsidiaries | Reportable legal entities | Comprehensive income attributable to non-controlling interests
Condensed Statement Of Income Captions [Line Items]
Total comprehensive income				$ 14	$ 9

Supplemental guarantor consol_3

Supplemental guarantor consolidated balance sheet (Detail) - USD ($) $ in Millions	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022
Assets
Cash and balances at central banks	$ 159,425	$ 144,183	$ 169,445
Amounts due from banks	21,395	14,773	14,671
Receivables from securities financing transactions measured at amortized cost	61,977	60,010	67,814
Cash collateral receivables on derivative instruments	35,068	32,726	35,033
Loans and advances to customers	397,596	395,429	390,027
Other financial assets measured at amortized cost	52,180	49,289	53,389
Total financial assets measured at amortized cost	727,642	696,411	730,379
Financial assets at fair value held for trading	120,232	118,009	108,034
of which: assets pledged as collateral that may be sold or repledged by counterparties	39,568	37,569	36,742
Derivative financial instruments	124,046	114,253	150,109
Brokerage receivables	21,218	21,025	17,576
Financial assets at fair value not held for trading	63,714	66,511	59,408
Total financial assets measured at fair value through profit or loss	329,210	319,799	335,127
Financial assets measured at fair value through other comprehensive income	2,217	2,241	2,239
Investments in subsidiaries and associates	1,109	1,114	1,101
Property, equipment and software	11,193	11,274	11,316
Goodwill and intangible assets	6,281	6,272	6,267
Deferred tax assets	9,411	9,281	9,354
Other non-financial assets	9,254	10,367	9,652
Total assets	1,096,318	1,056,758	1,105,436
Liabilities
Amounts due to banks	16,290	13,595	11,596
Payables from securities financing transactions measured at amortized cost	12,320	9,870	4,202
Cash collateral payables on derivative instruments	31,445	32,240	36,436
Customer deposits	521,657	507,844	527,171
Funding from UBS Group AG measured at amortized cost	61,445	63,093	56,147
Debt issued measured at amortized cost	62,561	54,733	59,499
Other financial liabilities measured at amortized cost	11,673	10,695	10,391
Total financial liabilities measured at amortized cost	717,392	692,071	705,442
Financial liabilities at fair value held for trading	35,616	34,374	29,515
Derivative financial instruments	127,367	116,113	154,906
Brokerage payables designated at fair value	43,357	43,911	45,085
Debt issued designated at fair value	78,741	74,974	71,842
Other financial liabilities designated at fair value	31,425	28,018	32,033
Total financial liabilities measured at fair value through profit or loss	316,506	297,391	333,382
Provisions	3,817	3,886	3,183
Other non-financial liabilities	5,330	4,673	6,489
Total liabilities	1,043,044	998,021	1,048,496
Equity
Equity attributable to shareholders	52,922	58,386	56,598
Equity attributable to non-controlling interests	352	352	342
Total equity	53,274	58,738	56,940	$ 55,085
Total liabilities and equity	1,096,318	$ 1,056,758	1,105,436
Elimination entries
Assets
Cash and balances at central banks			0
Amounts due from banks	(60,222)		(50,441)
Receivables from securities financing transactions measured at amortized cost	(26,375)		(18,691)
Cash collateral receivables on derivative instruments	(13,538)		(11,856)
Loans and advances to customers	(30,091)		(31,233)
Other financial assets measured at amortized cost	(2,753)		(2,029)
Total financial assets measured at amortized cost	(132,979)		(114,250)
Financial assets at fair value held for trading	(1,982)		(1,848)
of which: assets pledged as collateral that may be sold or repledged by counterparties	(13,156)		(9,892)
Derivative financial instruments	(33,849)		(40,368)
Brokerage receivables	0		0
Financial assets at fair value not held for trading	(24,522)		(17,091)
Total financial assets measured at fair value through profit or loss	(60,353)		(59,308)
Financial assets measured at fair value through other comprehensive income			0
Investments in subsidiaries and associates	(49,894)		(53,255)
Property, equipment and software	(265)		(267)
Goodwill and intangible assets	5		5
Deferred tax assets	(83)		(16)
Other non-financial assets	10		4
Total assets	(243,558)		(227,087)
Liabilities
Amounts due to banks	(131,941)		(118,477)
Payables from securities financing transactions measured at amortized cost	(26,338)		(18,774)
Cash collateral payables on derivative instruments	(13,456)		(11,800)
Customer deposits	27,428		22,608
Funding from UBS Group AG measured at amortized cost			0
Debt issued measured at amortized cost	(57)		(173)
Other financial liabilities measured at amortized cost	(3,119)		(2,287)
Total financial liabilities measured at amortized cost	(147,482)		(128,903)
Financial liabilities at fair value held for trading	(1,784)		(1,570)
Derivative financial instruments	(33,813)		(40,363)
Brokerage payables designated at fair value	(4)		(7)
Debt issued designated at fair value	(127)		(110)
Other financial liabilities designated at fair value	(10,811)		(2,928)
Total financial liabilities measured at fair value through profit or loss	(46,539)		(44,977)
Provisions	(1)		(2)
Other non-financial liabilities	84		98
Total liabilities	(193,938)		(173,785)
Equity
Equity attributable to shareholders	(49,620)		(53,303)
Equity attributable to non-controlling interests			0
Total equity	(49,620)		(53,303)
Total liabilities and equity	(243,558)		(227,087)
UBS AG (standalone) | Reportable legal entities
Assets
Cash and balances at central banks	41,403		48,689
Amounts due from banks	58,247		39,691
Receivables from securities financing transactions measured at amortized cost	48,438		51,493
Cash collateral receivables on derivative instruments	36,017		35,594
Loans and advances to customers	91,603		90,168
Other financial assets measured at amortized cost	23,165		24,005
Total financial assets measured at amortized cost	298,872		289,641
Financial assets at fair value held for trading	106,625		95,810
of which: assets pledged as collateral that may be sold or repledged by counterparties	45,553		41,056
Derivative financial instruments	122,172		149,447
Brokerage receivables	11,314		9,763
Financial assets at fair value not held for trading	53,343		45,302
Total financial assets measured at fair value through profit or loss	293,455		300,321
Financial assets measured at fair value through other comprehensive income	1,935		1,953
Investments in subsidiaries and associates	50,969		54,323
Property, equipment and software	5,904		5,852
Goodwill and intangible assets	212		213
Deferred tax assets	1,752		1,624
Other non-financial assets	6,354		6,930
Total assets	659,454		660,856
Liabilities
Amounts due to banks	45,557		41,395
Payables from securities financing transactions measured at amortized cost	21,049		9,425
Cash collateral payables on derivative instruments	32,431		35,528
Customer deposits	97,967		98,628
Funding from UBS Group AG measured at amortized cost	61,445		56,147
Debt issued measured at amortized cost	53,535		50,706
Other financial liabilities measured at amortized cost	5,598		4,903
Total financial liabilities measured at amortized cost	317,581		296,733
Financial liabilities at fair value held for trading	30,727		25,059
Derivative financial instruments	125,014		153,778
Brokerage payables designated at fair value	29,158		32,346
Debt issued designated at fair value	78,084		71,444
Other financial liabilities designated at fair value	20,073		17,888
Total financial liabilities measured at fair value through profit or loss	283,056		300,514
Provisions	1,889		1,904
Other non-financial liabilities	1,205		1,630
Total liabilities	603,731		600,782
Equity
Equity attributable to shareholders	55,723		60,075
Total equity	55,723		60,075
Total liabilities and equity	659,454		660,856
UBS Switzerland AG (standalone) | Reportable legal entities
Assets
Cash and balances at central banks	84,668		84,465
Amounts due from banks	6,891		6,357
Receivables from securities financing transactions measured at amortized cost	827		903
Cash collateral receivables on derivative instruments	1,832		1,221
Loans and advances to customers	239,061		229,861
Other financial assets measured at amortized cost	8,674		9,532
Total financial assets measured at amortized cost	341,954		332,339
Financial assets at fair value held for trading	124		173
of which: assets pledged as collateral that may be sold or repledged by counterparties	1		0
Derivative financial instruments	4,810		5,925
Brokerage receivables			0
Financial assets at fair value not held for trading	4,255		4,354
Total financial assets measured at fair value through profit or loss	9,189		10,453
Financial assets measured at fair value through other comprehensive income			0
Investments in subsidiaries and associates	34		33
Property, equipment and software	1,707		1,654
Goodwill and intangible assets			0
Deferred tax assets	263		276
Other non-financial assets	1,697		1,768
Total assets	354,843		346,522
Liabilities
Amounts due to banks	42,309		37,123
Payables from securities financing transactions measured at amortized cost	439		247
Cash collateral payables on derivative instruments	1,361		1,518
Customer deposits	276,512		273,316
Funding from UBS Group AG measured at amortized cost			0
Debt issued measured at amortized cost	9,083		8,965
Other financial liabilities measured at amortized cost	3,076		2,221
Total financial liabilities measured at amortized cost	332,780		323,391
Financial liabilities at fair value held for trading	351		183
Derivative financial instruments	5,316		6,177
Brokerage payables designated at fair value			0
Debt issued designated at fair value			0
Other financial liabilities designated at fair value			0
Total financial liabilities measured at fair value through profit or loss	5,667		6,360
Provisions	215		239
Other non-financial liabilities	1,098		1,019
Total liabilities	339,760		331,009
Equity
Equity attributable to shareholders	15,083		15,513
Total equity	15,083		15,513
Total liabilities and equity	354,843		346,522
Other subsidiaries | Reportable legal entities
Assets
Cash and balances at central banks	33,354		36,291
Amounts due from banks	16,479		19,063
Receivables from securities financing transactions measured at amortized cost	39,088		34,110
Cash collateral receivables on derivative instruments	10,757		10,074
Loans and advances to customers	97,024		101,231
Other financial assets measured at amortized cost	23,093		21,880
Total financial assets measured at amortized cost	219,795		222,649
Financial assets at fair value held for trading	15,466		13,899
of which: assets pledged as collateral that may be sold or repledged by counterparties	7,170		5,578
Derivative financial instruments	30,912		35,106
Brokerage receivables	9,905		7,814
Financial assets at fair value not held for trading	30,637		26,843
Total financial assets measured at fair value through profit or loss	86,919		83,661
Financial assets measured at fair value through other comprehensive income	282		286
Investments in subsidiaries and associates	0		0
Property, equipment and software	3,847		4,077
Goodwill and intangible assets	6,064		6,050
Deferred tax assets	7,479		7,470
Other non-financial assets	1,193		951
Total assets	325,579		325,144
Liabilities
Amounts due to banks	60,365		51,555
Payables from securities financing transactions measured at amortized cost	17,170		13,303
Cash collateral payables on derivative instruments	11,108		11,191
Customer deposits	119,750		132,619
Debt issued measured at amortized cost	1		1
Other financial liabilities measured at amortized cost	6,118		5,554
Total financial liabilities measured at amortized cost	214,513		214,222
Financial liabilities at fair value held for trading	6,321		5,843
Derivative financial instruments	30,850		35,314
Brokerage payables designated at fair value	14,204		12,746
Debt issued designated at fair value	783		508
Other financial liabilities designated at fair value	22,163		17,074
Total financial liabilities measured at fair value through profit or loss	74,321		71,484
Provisions	1,713		1,041
Other non-financial liabilities	2,943		3,742
Total liabilities	293,491		290,490
Equity
Equity attributable to shareholders	31,736		34,313
Equity attributable to non-controlling interests	352		342
Total equity	32,088		34,655
Total liabilities and equity	$ 325,579		$ 325,144

Supplemental guarantor consol_4

Supplemental guarantor consolidated statement of cash flows (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Condensed Cash Flow Statements Captions [Line Items]
Net cash flow from / (used in) operating activities	$ (19,110)	$ 16,639
Cash flow from / (used in) investing activities
Disposal of subsidiaries, associates and intangible assets	35	911
Purchase of property, equipment and software	(669)	(695)
Disposal of property, equipment and software	0	3
Purchase of financial assets measured at fair value through other comprehensive income	(2,444)	(2,821)
Disposal and redemption of financial assets measured at fair value through other comprehensive income	2,468	2,291
Purchase of debt securities measured at amortized cost	(7,541)	(8,167)
Disposal and redemption of debt securities measured at amortized cost	4,659	3,914
Net cash flow from / (used in) investing activities	(3,492)	(4,565)
Cash flow from / (used in) financing activities
Net issuance (repayment) of short-term debt measured at amortized cost	5,555	(10,440)
Distributions paid on UBS shares	(6,000)	(4,200)
Issuance of debt designated at fair value and long-term debt measured at amortized cost	51,141	48,856
Repayment of debt designated at fair value and long-term debt measured at amortized cost	(44,091)	(36,309)
Net cash flows from other financing activities	(242)	(341)
Net activity related to group internal capital transactions and dividends	0	0
Net cash flow from / (used in) financing activities	6,362	(2,433)
Total cash flow
Cash and cash equivalents at the beginning of the year	180,959	207,748	$ 195,200	$ 207,755
Net cash flow from / (used in) operating, investing and financing activities	(16,239)	9,642
Effects of exchange rate differences on cash and cash equivalents	1,999	(9,648)
Cash and cash equivalents at the end of the period	180,959	207,748
Net cash flow from / (used in) operating activities includes:
of which: cash and balances at central banks	159,343	190,244
of which: loans and advances to banks	12,189	15,625
of which: money market paper	9,428	1,880
Restricted cash and cash equivalents	3,073	4,434
UBS AG (standalone) | Reportable legal entities
Condensed Cash Flow Statements Captions [Line Items]
Net cash flow from / (used in) operating activities	(17,054)	13,625
Cash flow from / (used in) investing activities
Disposal of subsidiaries, associates and intangible assets	35	31
Purchase of property, equipment and software	(220)	(276)
Disposal of property, equipment and software		3
Purchase of financial assets measured at fair value through other comprehensive income	(2,392)	(2,275)
Disposal and redemption of financial assets measured at fair value through other comprehensive income	2,408	1,498
Purchase of debt securities measured at amortized cost	(5,005)	(5,879)
Disposal and redemption of debt securities measured at amortized cost	1,141	2,160
Net cash flow from / (used in) investing activities	(4,033)	(4,738)
Cash flow from / (used in) financing activities
Net issuance (repayment) of short-term debt measured at amortized cost	5,519	(10,421)
Distributions paid on UBS shares	(6,000)	(4,200)
Issuance of debt designated at fair value and long-term debt measured at amortized cost	50,162	48,258
Repayment of debt designated at fair value and long-term debt measured at amortized cost	(43,322)	(35,671)
Net cash flows from other financing activities	(124)	(130)
Net activity related to group internal capital transactions and dividends	5,128	4,092
Net cash flow from / (used in) financing activities	11,363	1,929
Total cash flow
Cash and cash equivalents at the beginning of the year	53,412	65,040	63,608	57,895
Net cash flow from / (used in) operating, investing and financing activities	(9,724)	10,816
Effects of exchange rate differences on cash and cash equivalents	(472)	(3,671)
Cash and cash equivalents at the end of the period	53,412	65,040
UBS Switzerland AG | Reportable legal entities
Condensed Cash Flow Statements Captions [Line Items]
Net cash flow from / (used in) operating activities	699	6,134
Cash flow from / (used in) investing activities
Purchase of property, equipment and software	(142)	(145)
Disposal of property, equipment and software		0
Purchase of debt securities measured at amortized cost	(1,059)	(622)
Disposal and redemption of debt securities measured at amortized cost	1,421	313
Net cash flow from / (used in) investing activities	220	(454)
Cash flow from / (used in) financing activities
Net issuance (repayment) of short-term debt measured at amortized cost	4	(3)
Issuance of debt designated at fair value and long-term debt measured at amortized cost	479	550
Repayment of debt designated at fair value and long-term debt measured at amortized cost	(645)	(385)
Net cash flows from other financing activities	0
Net activity related to group internal capital transactions and dividends	(2,944)	(2,088)
Net cash flow from / (used in) financing activities	(3,106)	(1,926)
Total cash flow
Cash and cash equivalents at the beginning of the year	86,515	92,212	86,232	92,799
Net cash flow from / (used in) operating, investing and financing activities	(2,187)	3,755
Effects of exchange rate differences on cash and cash equivalents	2,470	(4,342)
Cash and cash equivalents at the end of the period	86,515	92,212
Other subsidiaries | Reportable legal entities
Condensed Cash Flow Statements Captions [Line Items]
Net cash flow from / (used in) operating activities	(2,755)	(3,121)
Cash flow from / (used in) investing activities
Disposal of subsidiaries, associates and intangible assets		880
Purchase of property, equipment and software	(307)	(275)
Disposal of property, equipment and software		0
Purchase of financial assets measured at fair value through other comprehensive income	(52)	(547)
Disposal and redemption of financial assets measured at fair value through other comprehensive income	60	794
Purchase of debt securities measured at amortized cost	(1,477)	(1,666)
Disposal and redemption of debt securities measured at amortized cost	2,097	1,440
Net cash flow from / (used in) investing activities	321	627
Cash flow from / (used in) financing activities
Net issuance (repayment) of short-term debt measured at amortized cost	32	(16)
Issuance of debt designated at fair value and long-term debt measured at amortized cost	500	48
Repayment of debt designated at fair value and long-term debt measured at amortized cost	(124)	(253)
Net cash flows from other financing activities	(118)	(211)
Net activity related to group internal capital transactions and dividends	(2,185)	(2,004)
Net cash flow from / (used in) financing activities	(1,895)	(2,436)
Total cash flow
Cash and cash equivalents at the beginning of the year	41,032	50,496	$ 45,359	$ 57,061
Net cash flow from / (used in) operating, investing and financing activities	(4,329)	(4,930)
Effects of exchange rate differences on cash and cash equivalents	2	(1,635)
Cash and cash equivalents at the end of the period	$ 41,032	$ 50,496