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Guarantees, commitments and forward starting transactions (Tables)
 12 Months Ended
Dec. 31, 2019
Maximum Exposure To Credit Risk [Line Items]  
Disclosure Of Credit Risk Exposure Explanatory
USD million31.12.19
Carrying amount1ECL allowances
Financial instruments measured at amortized costTotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Cash and balances at central banks 107,068 107,068 0 0 0 0 0 0
Loans and advances to banks 12,447 12,367 80 0 (6) (4) (1) (1)
Receivables from securities financing transactions 84,245 84,245 0 0 (2) (2) 0 0
Cash collateral receivables on derivative instruments 23,289 23,289 0 0 0 0 0 0
Loans and advances to customers 326,786 309,499 15,538 1,749 (764) (82) (123) (559)
of which: Private clients with mortgages 132,646 124,063 7,624 959 (110) (15) (55) (41)
of which: Real estate financing 38,481 32,932 5,532 17 (43) (5) (34) (4)
of which: Large corporate clients 9,703 9,184 424 94 (117) (15) (4) (98)
of which: SME clients 11,786 9,817 1,449 521 (303) (17) (15) (271)
of which: Lombard 112,893 112,796 0 98 (22) (4) 0 (18)
of which: Credit cards 1,661 1,314 325 22 (35) (8) (14) (13)
of which: Commodity trade finance 2,844 2,826 8 10 (81) (5) 0 (77)
Other financial assets measured at amortized cost 22,980 21,953 451 576 (143) (35) (13) (95)
of which: Loans to financial advisors 2,877 2,341 334 202 (109) (29) (11) (70)
Total financial assets measured at amortized cost 576,815 558,420 16,069 2,326 (915) (124) (137) (655)
Financial assets measured at fair value through other comprehensive income 6,345 6,345 0 0 0 0 0 0
Total on-balance sheet financial assets in scope of ECL requirements 583,159 564,765 16,069 2,326 (915) (124) (137) (655)
Total exposureECL provisions
Off-balance sheet (in scope of ECL)TotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Guarantees 18,142 17,757 304 82 (42) (8) (1) (33)
of which: Large corporate clients 3,687 3,461 203 24 (10) (1) 0 (9)
of which: SME clients 1,180 1,055 67 58 (24) 0 0 (23)
of which: Financial intermediaries and hedge funds 7,966 7,950 16 0 (5) (4) 0 0
of which: Lombard 622 622 0 0 (1) 0 0 (1)
of which: Commodity trade finance 2,334 2,320 13 0 (1) (1) 0 0
Irrevocable loan commitments 27,547 27,078 419 50 (35) (30) (5) 0
of which: Large corporate clients 18,735 18,349 359 27 (27) (24) (3) 0
Forward starting reverse repurchase and securities borrowing agreements 1,657 1,657 0 0 0 0 0 0
Committed unconditionally revocable credit lines 35,092 33,848 1,197 46 (34) (17) (17) 0
of which: Real estate financing 5,242 4,934 307 0 (16) (3) (13) 0
of which: Large corporate clients 4,274 4,188 69 17 (1) (1) 0 0
of which: SME clients 4,787 4,589 171 27 (9) (8) (1) 0
of which: Lombard 7,976 7,975 0 1 0 0 0 0
of which: Credit cards 7,890 7,535 355 0 (6) (4) (2) 0
of which: Commodity trade finance 344 344 0 0 0 0 0 0
Irrevocable committed prolongation of existing loans 3,289 3,285 0 4 (3) (3) 0 0
Total off-balance sheet financial instruments and other credit lines 85,728 83,626 1,920 182 (114) (58) (23) (33)
Total allowances and provisions (1,029) (181) (160) (688)
1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective ECL allowances.

USD million31.12.18
Carrying amount1ECL allowances
Financial instruments measured at amortized costTotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Cash and balances at central banks 108,370 108,370 0 0 0 0 0 0
Loans and advances to banks 16,868 16,666 202 0 (7) (4) (1) (3)
Receivables from securities financing transactions 95,349 95,349 0 0 (2) (2) 0 0
Cash collateral receivables on derivative instruments 23,602 23,602 0 0 0 0 0 0
Loans and advances to customers 320,352 298,248 20,357 1,748 (772) (69) (155) (549)
of which: Private clients with mortgages 126,335 115,679 9,859 796 (138) (16) (83) (39)
of which: Real estate financing 36,474 28,578 7,858 38 (59) (3) (40) (16)
of which: Large corporate clients 11,390 10,845 457 88 (95) (9) (4) (82)
of which: SME clients 9,924 8,029 1,263 632 (281) (13) (12) (256)
of which: Lombard 111,722 111,707 0 14 (21) (4) 0 (17)
of which: Credit cards 1,529 1,216 297 16 (30) (6) (13) (11)
of which: Commodity trade finance 3,260 2,798 445 16 (86) (5) (3) (78)
Other financial assets measured at amortized cost 22,563 21,862 223 478 (155) (43) (4) (109)
of which: Loans to financial advisors 3,291 3,104 62 125 (113) (34) (2) (77)
Total financial assets measured at amortized cost 587,104 564,096 20,782 2,226 (937) (117) (159) (660)
Financial assets measured at fair value through other comprehensive income 6,667 6,667 0 0 0 0 0 0
Total on-balance sheet financial assets in scope of ECL requirements 593,770 570,763 20,782 2,226 (937) (117) (159) (660)
Total exposureECL provisions
Off-balance sheet (in scope of ECL)TotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Guarantees 18,146 17,321 611 215 (43) (7) (2) (34)
of which: Large corporate clients 3,862 3,599 136 127 (8) (1) (1) (6)
of which: SME clients 1,298 1,057 164 77 (26) 0 0 (25)
of which: Financial intermediaries and hedge funds 7,193 7,125 67 0 (4) (3) 0 0
of which: Lombard 834 834 0 0 0 0 0 0
of which: Commodity trade finance 2,097 1,851 236 11 (1) (1) 0 0
Irrevocable loan commitments 31,212 30,590 568 53 (37) (32) (5) 0
of which: Large corporate clients 22,019 21,492 519 7 (31) (26) (4) 0
Forward starting reverse repurchase and securities borrowing agreements 937 937 0 0 0 0 0 0
Committed unconditionally revocable credit lines 36,634 35,121 1,420 93 (36) (19) (16) 0
of which: Real estate financing 2,562 2,150 401 11 (17) (4) (12) 0
of which: Large corporate clients 4,260 4,152 91 17 (2) (1) 0 0
of which: SME clients 4,505 4,163 285 57 (7) (6) (1) 0
of which: Lombard 7,402 7,402 0 0 0 (1) 0 0
of which: Credit cards 7,343 7,035 309 0 (6) (4) (2) 0
of which: Commodity trade finance 3,467 3,209 254 4 (2) (2) 0 0
Irrevocable committed prolongation of existing loans 3,339 2,861 456 22 (1) (1) 0 0
Total off-balance sheet financial instruments and other credit lines 90,268 86,830 3,055 383 (116) (59) (23) (34)
Total allowances and provisions (1,054) (176) (183) (695)
1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective ECL allowances.
Total off-balance sheet financial instruments and other credit lines  
Maximum Exposure To Credit Risk [Line Items]  
Disclosure Of Credit Risk Exposure Explanatory

Note 34 Guarantees, commitments and forward starting transactions

The table below shows the maximum irrevocable amount of guarantees, commitments and forward starting transactions.

GrossTotal grossSub-participationsNet
As of 31.12.19, USD millionMeasured at fair valueNot measured at fair value
Total guarantees 986 18,142 19,128 (2,646) 16,482
Loan commitments 6,308 27,547 33,856 (787) 33,069
Forward starting transactions1
Reverse repurchase agreements 20,284 1,657 21,941
Repurchase agreements 7,740 408 8,148
As of 31.12.18, USD million
Total guarantees 1,639 18,146 19,785 (2,803) 16,982
Loan commitments 3,535 31,212 34,747 (647) 34,099
Forward starting transactions1
Reverse repurchase agreements 8,117 925 9,042
Securities borrowing agreements 12 12
Repurchase agreements 7,926 400 8,326
1 Cash to be paid in the future by either UBS or the counterparty.
UBS AG  
Maximum Exposure To Credit Risk [Line Items]  
Disclosure Of Credit Risk Exposure Explanatory
USD million31.12.19
Carrying amount1ECL allowances
Financial instruments measured at amortized costTotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Cash and balances at central banks 107,068 107,068 0 0 0 0 0 0
Loans and advances to banks 12,379 12,298 80 0 (6) (4) (1) (1)
Receivables from securities financing transactions 84,245 84,245 0 0 (2) (2) 0 0
Cash collateral receivables on derivative instruments 23,289 23,289 0 0 0 0 0 0
Loans and advances to customers 327,992 310,705 15,538 1,749 (764) (82) (123) (559)
of which: Private clients with mortgages 132,646 124,063 7,624 959 (110) (15) (55) (41)
of which: Real estate financing 38,481 32,932 5,532 17 (43) (5) (34) (4)
of which: Large corporate clients 9,703 9,184 424 94 (117) (15) (4) (98)
of which: SME clients 11,786 9,817 1,449 521 (303) (17) (15) (271)
of which: Lombard 112,893 112,796 0 98 (22) (4) 0 (18)
of which: Credit cards 1,661 1,314 325 22 (35) (8) (14) (13)
of which: Commodity trade finance 2,844 2,826 8 10 (81) (5) 0 (77)
Other financial assets measured at amortized cost 23,012 21,985 451 576 (143) (35) (13) (95)
of which: Loans to financial advisors 2,877 2,341 334 202 (109) (29) (11) (70)
Total financial assets measured at amortized cost 577,985 559,590 16,069 2,326 (915) (124) (137) (655)
Financial assets measured at fair value through other comprehensive income 6,345 6,345 0 0 0 0 0 0
Total on-balance sheet financial assets in scope of ECL requirements 584,329 565,935 16,069 2,326 (915) (124) (137) (655)
Total exposureECL provisions
Off-balance sheet (in scope of ECL)TotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Guarantees 18,142 17,757 304 82 (42) (8) (1) (33)
of which: Large corporate clients 3,687 3,461 203 24 (10) (1) 0 (9)
of which: SME clients 1,180 1,055 67 58 (24) 0 0 (23)
of which: Financial intermediaries and hedge funds 7,966 7,950 16 0 (5) (4) 0 0
of which: Lombard 622 622 0 0 (1) 0 0 (1)
of which: Commodity trade finance 2,334 2,320 13 0 (1) (1) 0 0
Irrevocable loan commitments 27,547 27,078 419 50 (35) (30) (5) 0
of which: Large corporate clients 18,735 18,349 359 27 (27) (24) (3) 0
Forward starting reverse repurchase and securities borrowing agreements 1,657 1,657 0 0 0 0 0 0
Committed unconditionally revocable credit lines 36,979 35,735 1,197 46 (34) (17) (17) 0
of which: Real estate financing 5,242 4,934 307 0 (16) (3) (13) 0
of which: Large corporate clients 4,274 4,188 69 17 (1) (1) 0 0
of which: SME clients 4,787 4,589 171 27 (9) (8) (1) 0
of which: Lombard 7,976 7,975 0 1 0 0 0 0
of which: Credit cards 7,890 7,535 355 0 (6) (4) (2) 0
of which: Commodity trade finance 344 344 0 0 0 0 0 0
Irrevocable committed prolongation of existing loans 3,289 3,285 0 4 (3) (3) 0 0
Total off-balance sheet financial instruments and other credit lines 87,614 85,513 1,920 182 (114) (58) (23) (33)
Total allowances and provisions (1,029) (181) (160) (688)
1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective ECL allowances.

USD million31.12.18
Carrying amount1ECL allowances
Financial instruments measured at amortized costTotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Cash and balances at central banks 108,370 108,370 0 0 0 0 0 0
Loans and advances to banks 16,642 16,440 202 0 (7) (4) (1) (3)
Receivables from securities financing transactions 95,349 95,349 0 0 (2) (2) 0 0
Cash collateral receivables on derivative instruments 23,603 23,603 0 0 0 0 0 0
Loans and advances to customers 321,482 299,378 20,357 1,748 (772) (69) (155) (549)
of which: Private clients with mortgages 126,335 115,679 9,859 796 (138) (16) (83) (39)
of which: Real estate financing 36,474 28,578 7,858 38 (59) (3) (40) (16)
of which: Large corporate clients 11,390 10,845 457 88 (95) (9) (4) (82)
of which: SME clients 9,924 8,029 1,263 632 (281) (13) (12) (256)
of which: Lombard 111,722 111,707 0 14 (21) (4) 0 (17)
of which: Credit cards 1,529 1,216 297 16 (30) (6) (13) (11)
of which: Commodity trade finance 3,260 2,798 445 16 (86) (5) (3) (78)
Other financial assets measured at amortized cost 22,637 21,936 223 478 (155) (43) (4) (109)
of which: Loans to financial advisors 3,291 3,104 62 125 (113) (34) (2) (77)
Total financial assets measured at amortized cost 588,084 565,076 20,782 2,226 (937) (117) (159) (660)
Financial assets measured at fair value through other comprehensive income 6,667 6,667 0 0 0 0 0 0
Total on-balance sheet financial assets in scope of ECL requirements 594,750 571,743 20,782 2,226 (937) (117) (159) (660)
Total exposureECL provisions
Off-balance sheet (in scope of ECL)TotalStage 1Stage 2Stage 3TotalStage 1Stage 2Stage 3
Guarantees 18,146 17,321 611 215 (43) (7) (2) (34)
of which: Large corporate clients 3,862 3,599 136 127 (8) (1) (1) (6)
of which: SME clients 1,298 1,057 164 77 (26) 0 0 (25)
of which: Financial intermediaries and hedge funds 7,193 7,125 67 0 (4) (3) 0 0
of which: Lombard 834 834 0 0 0 0 0 0
of which: Commodity trade finance 2,097 1,851 236 11 (1) (1) 0 0
Irrevocable loan commitments 31,212 30,590 568 53 (37) (32) (5) 0
of which: Large corporate clients 22,019 21,492 519 7 (31) (26) (4) 0
Forward starting reverse repurchase and securities borrowing agreements 937 937 0 0 0 0 0 0
Committed unconditionally revocable credit lines 38,851 37,338 1,420 93 (36) (19) (16) 0
of which: Real estate financing 2,562 2,150 401 11 (17) (4) (12) 0
of which: Large corporate clients 4,260 4,152 91 17 (2) (1) 0 0
of which: SME clients 4,505 4,163 285 57 (7) (6) (1) 0
of which: Lombard 7,402 7,402 0 0 0 (1) 0 0
of which: Credit cards 7,343 7,035 309 0 (6) (4) (2) 0
of which: Commodity trade finance 3,467 3,209 254 4 (2) (2) 0 0
Irrevocable committed prolongation of existing loans 3,339 2,861 456 22 (1) (1) 0 0
Total off-balance sheet financial instruments and other credit lines 92,486 89,048 3,055 383 (116) (59) (23) (34)
Total allowances and provisions (1,054) (176) (183) (695)
1 The carrying amount of financial assets measured at amortized cost represents the total gross exposure net of the respective ECL allowances.
UBS AG | Total off-balance sheet financial instruments and other credit lines  
Maximum Exposure To Credit Risk [Line Items]  
Disclosure Of Credit Risk Exposure Explanatory

Note 34 Guarantees, commitments and forward starting transactions

The table below shows the maximum irrevocable amount of guarantees, commitments and forward starting transactions.

GrossTotal grossSub-participationsNet
As of 31.12.19, USD millionMeasured at fair valueNot measured at fair value
Total guarantees 986 18,142 19,128 (2,646) 16,482
Loan commitments 6,308 27,547 33,856 (787) 33,069
Forward starting transactions1
Reverse repurchase agreements 20,284 1,657 21,941
Repurchase agreements 7,740 408 8,148
As of 31.12.18, USD million
Total guarantees 1,639 18,146 19,785 (2,803) 16,982
Loan commitments 3,535 31,212 34,747 (647) 34,099
Forward starting transactions1
Reverse repurchase agreements 8,117 925 9,042
Securities borrowing agreements 12 12
Repurchase agreements 7,926 400 8,326
1 Cash to be paid in the future by either UBS AG or the counterparty.