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Retrospective amendments to UBS Group balance sheet presentation (Detail) - CHF (SFr)
SFr in Millions
Jun. 30, 2018
Mar. 31, 2018
Jan. 01, 2018
Dec. 31, 2017
Assets [Abstract]        
Cash and balances at central banks SFr 102,262 SFr 92,800 SFr 87,775 SFr 87,775
Loans and advances to banks (formerly: Due from banks) 15,577 13,338 13,719 13,739
Cash collateral receivables on derivative instruments 24,937 24,271 23,434 23,434
Loans and advances to customers (formerly: Loans) 318,278 316,195 310,451 318,509
of which: assets pledged as collateral that may be sold or repledged by counterparties 36,580 34,536 35,363 35,363
Derivative financial instruments (formerly: Positive replacement values) 121,604 [1],[2] 113,333 [1],[2] 118,227 118,227 [1],[2]
Investments in associates 1,026 1,037 1,018 1,018
Property, equipment and software 9,083 8,860 8,829 8,829
Goodwill and intangible assets 6,391 6,235 6,398 6,398
Deferred tax assets 9,859 9,729 9,967 9,844
Total assets 944,482 [3] 919,361 915,187 915,642 [3]
Liabilities [Abstract]        
Amounts due to banks 10,242 9,024 7,533 7,533
Cash collateral payables on derivative instruments 31,843 29,426 30,247 30,247
Customer deposits (formerly: Due to customers) 403,430 398,604 403,731 408,999
Debt issued measured at amortized cost 137,530 [4] 137,883 [4] 139,551 139,551 [4]
Financial liabilities at fair value held for trading (formerly Trading portfolio liabilities) 31,416 34,747 30,463 30,463
Derivative financial instruments (formerly: Negative replacement values) 119,223 [1],[2] 111,945 [1],[2] 116,191 116,133 [1],[2]
Provisions 3,123 3,044 3,207 3,133
Total liabilities 893,649 868,056 864,494 864,371
Total liabilities and equity SFr 944,482 SFr 919,361 SFr 915,187 915,642
Former presentation prior to adoption of IFRS 9        
Assets [Abstract]        
Cash and balances at central banks       87,775
Loans and advances to banks (formerly: Due from banks)       13,739
Cash collateral on securities borrowed (newly included in Receivables from securities financing transactions)       12,393
Reverse repurchase agreements (newly included in Receivables from securities financing transactions)       77,240
Cash collateral receivables on derivative instruments       23,434
Loans and advances to customers (formerly: Loans)       319,568
Financial assets held to maturity (superseded)       9,166
Financial assets at fair value held for trading (formerly Trading portfolio assets)       130,707
of which: assets pledged as collateral that may be sold or repledged by counterparties       35,363
Derivative financial instruments (formerly: Positive replacement values)       118,227
Financial assets designated at fair value       58,933
Financial assets available for sale (superseded)       8,665
Investments in associates       1,018
Property, equipment and software       8,829
Goodwill and intangible assets       6,398
Deferred tax assets       9,844
Other assets (superseded)       29,706
Total assets       915,642
Liabilities [Abstract]        
Amounts due to banks       7,533
Cash collateral on securities lent (newly included in Payables from securities financing transactions)       1,789
Repurchase agreements (newly included in Payables from securities financing transactions)       15,255
Cash collateral payables on derivative instruments       30,247
Customer deposits (formerly: Due to customers)       408,999
Debt issued measured at amortized cost       139,551
Financial liabilities at fair value held for trading (formerly Trading portfolio liabilities)       30,463
Derivative financial instruments (formerly: Negative replacement values)       116,133
Financial liabilities designated at fair value (superseded)       54,202
Provisions       3,133
Other liabilities (superseded)       57,064
Total liabilities       864,371
Total liabilities and equity       SFr 915,642
[1]
Derivative financial liabilities as of 30 June 2018 include CHF 0.0 billion related to derivative loan commitments (31 March 2018: CHF 0.1 billion; 31 December 2017: CHF 0.0 billion). No notional amounts related to these commitments are included in this table but they are disclosed within Note 16 under Loan commitments with a committed amount of CHF 8.1 billion as of 30 June 2018 (31 March 2018: CHF 3.9 billion; 31 December 2017: CHF 5.3 billion).
[2]
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.
[3]
Prior period information may not be comparable as a result of the adoption of IFRS 9, Financial Instruments and IFRS 15, Revenue from Contracts with Customers, both effective 1 January 2018. Refer to Note 1 for more information on these changes.
[4]
Net of bifurcated embedded derivatives, the fair value of which was not material for the periods presented.