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Offsetting financial liabilities (Detail) - CHF (SFr)
SFr in Billions
Jun. 30, 2018
Mar. 31, 2018
Dec. 31, 2017
Derivative financial liabilities      
Disclosure Of Offsetting Of Financial Liabilities [Line Items]      
Liabilities based on IFRS netting [1] SFr 119.2 SFr 111.9 SFr 116.1
Further netting potential not recognized on the balance sheet [2] (103.1) (96.8) (98.5)
of which: netting of recognized financial assets (87.4) (80.7) (83.5)
of which: netting with collateral pledged (15.7) (16.1) (15.0)
Liabilities, after consideration of further netting potential 16.2 15.2 17.7
Cash collateral payables on derivative instruments      
Disclosure Of Offsetting Of Financial Liabilities [Line Items]      
Liabilities based on IFRS netting [1] 31.8 29.4 30.2
Further netting potential not recognized on the balance sheet [2] (15.5) (14.4) (17.4)
of which: netting of recognized financial assets (14.5) (13.3) (16.3)
of which: netting with collateral pledged (1.0) (1.2) (1.2)
Liabilities, after consideration of further netting potential SFr 16.4 SFr 15.0 SFr 12.8
[1]
Financial assets and liabilities are presented net on the balance sheet if UBS has the unconditional and legally enforceable right to offset the recognized amounts, both in the normal course of business and in the event of default, bankruptcy or insolvency of the entity and all of the counterparties, and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously.
[2]
Reflects the netting potential in accordance with enforceable master netting and similar arrangements where not all criteria for a net presentation on the balance sheet have been met. Refer to “Note 24 Offsetting financial assets and financial liabilities” in the “Consolidated financial statements” section of the Annual Report 2017 for more information.