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Other assets and liabilities (Tables)	6 Months Ended
Other assets and liabilities (Tables)	Jun. 30, 2024
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Financial Assets Measured At Amortised Cost Explanatory	USD m 30.6.24 31.3.24 31.12.23 Debt securities 41,487 41,264 43,245 Loans to financial advisors 2,601 2,615 2,615 Fee- and commission-related receivables 2,482 1,825 1,883 Finance lease receivables 6,068 1,361 1,427 Settlement and clearing accounts 534 307 311 Accrued interest income 2,648 1,860 2,004 Other 1 5,006 3,319 2,849 Total other financial assets measured at amortized cost 60,826 52,551 54,334 1 Predominantly includes cash collateral provided to exchanges and clearing houses to secure securities trading activity through those counterparties.
Disclosure Of Other Non Financial Assets Explanatory	USD m 30.6.24 31.3.24 31.12.23 Precious metals and other physical commodities 6,445 4,729 4,426 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 1,969 1,349 1,379 Prepaid expenses 1,420 1,062 1,062 Current tax assets 1,832 250 184 VAT, withholding tax and other tax receivables 965 715 561 Properties and other non-current assets held for sale 151 99 105 Other 2,334 707 660 Total other non-financial assets 15,117 8,911 8,377 1 Refer to Note 16 for more information.
Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory	USD m 30.6.24 31.3.24 31.12.23 Other accrued expenses 2,761 1,667 1,613 Accrued interest expenses 6,795 4,249 4,186 Settlement and clearing accounts 1,797 2,025 1,314 Lease liabilities 4,323 2,766 2,904 Other 6,449 3,035 2,695 Total other financial liabilities measured at amortized cost 22,125 13,742 12,713
Disclosure Of Other Financial Liabilities Measured At Fair Value Explanatory	USD m 30.6.24 31.3.24 31.12.23 Financial liabilities related to unit-linked investment contracts 17,080 16,543 15,922 Securities financing transactions 7,801 4,897 6,927 Over-the-counter debt instruments and other 7,096 2,422 1,566 Funding from UBS Group AG 1 4,857 2,931 2,950 Total other financial liabilities designated at fair value 36,834 26,794 27,366 1 The Funding from UBS Group AG consists of subordinated debt of UBS AG and its subsidiaries toward UBS Group AG. Subordinated debt consists of unsecured debt obligations that are contractually subordinated in right of payment to all other present and future non-subordinated obligations of the respective issuing entity.
Disclosure Of Other Non Financial Liabilities Explanatory	USD m 30.6.24 31.3.24 31.12.23 Compensation-related liabilities 5,506 2,834 4,526 of which: net defined benefit liability 695 471 487 Current tax liabilities 1,219 908 932 Deferred tax liabilities 288 174 162 VAT, withholding tax and other tax payables 949 606 712 Deferred income 841 313 276 Other 482 230 74 Total other non-financial liabilities 9,285 5,064 6,682