Provisions and contingent liabilities (Tables)

3 Months Ended

Jun. 30, 2018

Disclosure Of Other Provisions [Line Items]

Total provisions recognized under both IAS 37 and IFRS 9 [textblock]

CHF million	30.6.18	31.3.18	31.12.17
Provisions recognized under IAS 37	3,012	2,937	3,100
Provisions for off-balance sheet financial instruments1	76	72	33
Provisions for other credit lines1	35	35	0
Total provisions	3,123	3,044	3,133
1 Provisions recognized in 2018 relate to exposures in the scope of the expected credit loss requirements of IFRS 9. Refer to Notes 9 and 19 for more information. 2017 provisions for off-balance sheet financial instruments relate to loss provisions recognized under IAS 37.

Disclosure of provisions recognized under IAS 37

CHF million	Operational risks1	Litigation, regulatory and similar matters2	Restructuring	Real estate	Employee benefits5	Other	Total
Balance as of 31 December 2017	43	2,444	322	134	68	89	3,100
Balance as of 31 March 2018	41	2,331	280	134	66	85	2,937
Increase in provisions recognized in the income statement	5	154	39	0	1	2	201
Release of provisions recognized in the income statement	(1)	(13)	(29)	0	(2)	0	(44)
Provisions used in conformity with designated purpose	(4)	(94)	(48)	(2)	0	(4)	(151)
Capitalized reinstatement costs	0	0	0	(2)	0	0	(2)
Foreign currency translation / unwind of discount	0	64	6	1	0	0	71
Balance as of 30 June 2018	41	2,442	2483	1324	66	83	3,012
1 Comprises provisions for losses resulting from security risks and transaction processing risks. 2 Comprises provisions for losses resulting from legal, liability and compliance risks. 3 Primarily consists of personnel-related restructuring provisions of CHF 60 million as of 30 June 2018 (31 March 2018: CHF 63 million, 31 December 2017: CHF 83 million) and provisions for onerous lease contracts of CHF 183 million as of 30 June 2018 (31 March 2018: CHF 212 million, 31 December 2017: CHF 235 million). 4 Consists of reinstatement costs for leasehold improvements of CHF 90 million as of 30 June 2018 (31 March 2018: CHF 92 million, 31 December 2017: CHF 92 million) and provisions for onerous lease contracts of CHF 41 million as of 30 June 2018 (31 March 2018: CHF 42 million, 31 December 2017: CHF 41 million). 5 Includes provisions for sabbatical and anniversary awards as well as provisions for severance that are not part of restructuring provisions.

Disclosure Of Legal Proceedings Provision Explanatory

Provisions for litigation, regulatory and similar matters by business division and Corporate Center unit1
CHF million	Global WealthManage-ment	Personal & Corporate Banking	AssetManage-ment	Investment Bank	CC –Services	CC –Group ALM	CC – Non-core and Legacy Portfolio	UBS
Balance as of 31 December 2017	555	79	1	345	240	0	1,224	2,444
Balance as of 31 March 2018	546	79	1	323	216	0	1,166	2,331
Increase in provisions recognized in the income statement	69	0	0	3	1	0	82	154
Release of provisions recognized in the income statement	(12)	0	0	0	0	0	0	(13)
Provisions used in conformity with designated purpose	(47)	(3)	0	(1)	0	0	(42)	(94)
Foreign currency translation / unwind of discount	11	0	0	9	0	0	45	64
Balance as of 30 June 2018	567	75	0	333	216	0	1,251	2,442
1 Provisions, if any, for the matters described in this Note are recorded in Global Wealth Management (item 3 and item 4), the Investment Bank (item 7) and Corporate Center – Non-core and Legacy Portfolio (item 2). Provisions, if any, for the matters described in items 1 and 6 of this Note are allocated between Global Wealth Management and Personal & Corporate Banking, and provisions, if any, for the matters described in this Note in item 5 are allocated between the Investment Bank, Corporate Center – Services and Corporate Center – Non-core and Legacy Portfolio.