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Property, equipment and software (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2018
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year $ 9,348   $ 9,348 $ 9,057
Balance at the beginning of the year   $ 9,348    
Balance at the end of the year 9,348 12,804 9,348  
Internally generated software in progress   787    
Own use properties in progress   126    
Leasehold improvements in progress   100    
Cash outflows on lease   641    
Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 19,966   19,966 19,522
Adjustment from adoption of IFRS 16 3,354      
Balance at the beginning of the year   23,321    
Additions   1,931 1,702  
Disposals / write-offs [1]   (636) (849)  
Reclassifications   (398) [2] (195)  
Foreign currency translation   213 (213)  
Balance at the end of the year 23,321 24,431 23,321  
Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 10,619   10,619 10,465
Balance at the beginning of the year   10,619    
Depreciation   1,728 1,153  
Impairment [3]   37 75  
Disposals / write-offs [1]   (614) (840)  
Reclassifications   (254) [2] (124)  
Foreign currency translation   112 (111)  
Balance at the end of the year 10,619 11,628 10,619  
Owned properties        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 3,179   3,179  
Balance at the beginning of the year   3,160    
Balance at the end of the year 3,160 3,184 3,160  
Owned properties | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 7,679   7,679  
Adjustment from adoption of IFRS 16 (20)      
Balance at the beginning of the year   7,659    
Additions   15    
Disposals / write-offs [1]   (15)    
Reclassifications   (130)    
Foreign currency translation   122    
Balance at the end of the year 7,659 7,650 7,659  
Owned properties | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 4,500   4,500  
Adjustment from adoption of IFRS 16 (1)      
Balance at the beginning of the year   4,499    
Depreciation   161    
Impairment [3]   1    
Disposals / write-offs [1]   (15)    
Reclassifications   (256)    
Foreign currency translation   75    
Balance at the end of the year 4,499 4,466 4,499  
Leased properties and other        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year [4] 0   0  
Balance at the beginning of the year [4]   3,378    
Balance at the end of the year [4] 3,378 3,226 3,378  
Leased properties and other | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Adjustment from adoption of IFRS 16 [4] 3,407      
Balance at the beginning of the year [4]   3,407    
Additions [4]   345    
Disposals / write-offs [1],[4]   (22)    
Reclassifications [4]   0    
Foreign currency translation [4]   14    
Balance at the end of the year [4] 3,407 3,745 3,407  
Leased properties and other | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Adjustment from adoption of IFRS 16 [4] 29      
Balance at the beginning of the year [4]   29    
Depreciation [4]   487    
Impairment [3],[4]   2    
Disposals / write-offs [1],[4]   (2)    
Reclassifications [4]   0    
Foreign currency translation [4]   4    
Balance at the end of the year [4] 29 519 29  
Leasehold improvements        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,249   1,249  
Balance at the beginning of the year   1,249    
Balance at the end of the year 1,249 1,236 1,249  
Leasehold improvements | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 3,122   3,122  
Balance at the beginning of the year   3,122    
Additions   21    
Disposals / write-offs [1]   (314)    
Reclassifications   164    
Foreign currency translation   10    
Balance at the end of the year 3,122 3,004 3,122  
Leasehold improvements | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,873   1,873  
Balance at the beginning of the year   1,873    
Depreciation   194    
Impairment [3]   1    
Disposals / write-offs [1]   (312)    
Reclassifications   2    
Foreign currency translation   9    
Balance at the end of the year 1,873 1,768 1,873  
IT hardware and communications equipment        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 491   491  
Balance at the beginning of the year   486    
Balance at the end of the year 486 506 486  
IT hardware and communications equipment | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,568   1,568  
Adjustment from adoption of IFRS 16 (32)      
Balance at the beginning of the year   1,535    
Additions   178    
Disposals / write-offs [1]   (170)    
Reclassifications   0    
Foreign currency translation   16    
Balance at the end of the year 1,535 1,559 1,535  
IT hardware and communications equipment | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,077   1,077  
Adjustment from adoption of IFRS 16 (28)      
Balance at the beginning of the year   1,049    
Depreciation   165    
Impairment [3]   0    
Disposals / write-offs [1]   (169)    
Reclassifications   0    
Foreign currency translation   9    
Balance at the end of the year 1,049 1,053 1,049  
Internally generated software        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 2,882   2,882  
Balance at the beginning of the year   2,882    
Balance at the end of the year 2,882 3,270 2,882  
Internally generated software | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 5,173   5,173  
Balance at the beginning of the year   5,173    
Additions   73    
Disposals / write-offs [1]   (28)    
Reclassifications   943    
Foreign currency translation   15    
Balance at the end of the year 5,173 6,176 5,173  
Internally generated software | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 2,291   2,291  
Balance at the beginning of the year   2,291    
Depreciation   603    
Impairment [3]   30    
Disposals / write-offs [1]   (28)    
Reclassifications   0    
Foreign currency translation   9    
Balance at the end of the year 2,291 2,906 2,291  
Purchased software        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 153   153  
Balance at the beginning of the year   153    
Balance at the end of the year 153 126 153  
Purchased software | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 469   469  
Balance at the beginning of the year   469    
Additions   30    
Disposals / write-offs [1]   (20)    
Reclassifications   2    
Foreign currency translation   4    
Balance at the end of the year 469 485 469  
Purchased software | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 316   316  
Balance at the beginning of the year   316    
Depreciation   56    
Impairment [3]   3    
Disposals / write-offs [1]   (20)    
Reclassifications   0    
Foreign currency translation   3    
Balance at the end of the year 316 358 316  
Other machines and equipment        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 238   238  
Balance at the beginning of the year   238    
Balance at the end of the year 238 241 238  
Other machines and equipment | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 799   799  
Adjustment from adoption of IFRS 16 0      
Balance at the beginning of the year   799    
Additions   23    
Disposals / write-offs [1]   (68)    
Reclassifications   41    
Foreign currency translation   4    
Balance at the end of the year 799 799 799  
Other machines and equipment | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 561   561  
Adjustment from adoption of IFRS 16 0      
Balance at the beginning of the year   561    
Depreciation   62    
Impairment [3]   0    
Disposals / write-offs [1]   (68)    
Reclassifications   0    
Foreign currency translation   3    
Balance at the end of the year 561 559 561  
Projects in progress        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,157   1,157  
Balance at the beginning of the year   1,157    
Balance at the end of the year 1,157 1,014 [5] 1,157  
Projects in progress | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,157   1,157  
Balance at the beginning of the year   1,157    
Additions   1,246    
Disposals / write-offs [1]   0    
Reclassifications   (1,418)    
Foreign currency translation   28    
Balance at the end of the year 1,157 1,014 1,157  
Projects in progress | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the beginning of the year   0    
Depreciation   0    
Impairment [3]   0    
Disposals / write-offs [1]   0    
Reclassifications   0    
Foreign currency translation   0    
Balance at the end of the year 0 0 0  
UBS AG        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 8,479   8,479 8,191
Balance at the beginning of the year   8,479    
Balance at the end of the year 8,479 11,826 [6],[7] 8,479  
Internally generated software in progress   744    
Own use properties in progress   101    
Leasehold improvements in progress   98    
Cash outflows on lease   614    
UBS AG | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 18,102   18,102 17,705
Adjustment from adoption of IFRS 16 3,264      
Balance at the beginning of the year   21,365    
Additions   1,740 1,484  
Disposals / write-offs [1]   (554) (726)  
Reclassifications   (391) [7] (195)  
Foreign currency translation   169 (166)  
Balance at the end of the year 21,365 22,329 21,365  
UBS AG | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 9,623   9,623 $ 9,514
Adjustment from adoption of IFRS 16 0      
Balance at the beginning of the year   9,623    
Depreciation   1,542 984  
Impairment   34 [3] 67  
Disposals / write-offs   (533) [1] (730)  
Reclassifications   (248) [7] (124)  
Foreign currency translation   86 (88)  
Balance at the end of the year 9,623 10,503 9,623  
UBS AG | Owned properties        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 2,900   2,900  
Balance at the beginning of the year   2,881    
Balance at the end of the year 2,881 2,914 2,881  
UBS AG | Owned properties | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 7,031   7,031  
Adjustment from adoption of IFRS 16 (20)      
Balance at the beginning of the year   7,012    
Additions   14    
Disposals / write-offs [1]   (9)    
Reclassifications   (135)    
Foreign currency translation   106    
Balance at the end of the year 7,012 6,988 7,012  
UBS AG | Owned properties | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 4,132   4,132  
Adjustment from adoption of IFRS 16 (1)      
Balance at the beginning of the year   4,131    
Depreciation   141    
Impairment [3]   1    
Disposals / write-offs [1]   (9)    
Reclassifications   (256)    
Foreign currency translation   66    
Balance at the end of the year 4,131 4,074 4,131  
UBS AG | Leased properties and other        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 0   0  
Balance at the beginning of the year   3,284    
Balance at the end of the year 3,284 3,149 [8] 3,284  
UBS AG | Leased properties and other | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Adjustment from adoption of IFRS 16 3,299      
Balance at the beginning of the year   3,299    
Additions [8]   337    
Disposals / write-offs [1],[8]   (21)    
Reclassifications [8]   0    
Foreign currency translation [8]   15    
Balance at the end of the year 3,299 3,630 [8] 3,299  
UBS AG | Leased properties and other | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Adjustment from adoption of IFRS 16 16      
Balance at the beginning of the year   16    
Depreciation [8]   463    
Impairment [3],[8]   2    
Disposals / write-offs [1],[8]   (2)    
Reclassifications [8]   0    
Foreign currency translation [8]   3    
Balance at the end of the year 16 481 [8] 16  
UBS AG | Leasehold improvements        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,200   1,200  
Balance at the beginning of the year   1,200    
Balance at the end of the year 1,200 1,188 1,200  
UBS AG | Leasehold improvements | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 3,042   3,042  
Balance at the beginning of the year   3,042    
Additions   18    
Disposals / write-offs [1]   (312)    
Reclassifications   158    
Foreign currency translation   10    
Balance at the end of the year 3,042 2,917 3,042  
UBS AG | Leasehold improvements | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,842   1,842  
Balance at the beginning of the year   1,842    
Depreciation   184    
Impairment [3]   1    
Disposals / write-offs [1]   (310)    
Reclassifications   3    
Foreign currency translation   9    
Balance at the end of the year 1,842 1,729 1,842  
UBS AG | IT hardware and communications equipment        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 269   269  
Balance at the beginning of the year   268    
Balance at the end of the year 268 254 268  
UBS AG | IT hardware and communications equipment | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,002   1,002  
Adjustment from adoption of IFRS 16 (15)      
Balance at the beginning of the year   987    
Additions   85    
Disposals / write-offs [1]   (108)    
Reclassifications   (3)    
Foreign currency translation   2    
Balance at the end of the year 987 963 987  
UBS AG | IT hardware and communications equipment | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 733   733  
Adjustment from adoption of IFRS 16 (15)      
Balance at the beginning of the year   719    
Depreciation   98    
Impairment [3]   0    
Disposals / write-offs [1]   (108)    
Reclassifications   0    
Foreign currency translation   1    
Balance at the end of the year 719 710 719  
UBS AG | Internally generated software        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 2,718   2,718  
Balance at the beginning of the year   2,718    
Balance at the end of the year 2,718 3,082 2,718  
UBS AG | Internally generated software | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 4,879   4,879  
Balance at the beginning of the year   4,879    
Additions   96    
Disposals / write-offs [1]   (28)    
Reclassifications   863    
Foreign currency translation   7    
Balance at the end of the year 4,879 5,817 4,879  
UBS AG | Internally generated software | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 2,161   2,161  
Balance at the beginning of the year   2,161    
Depreciation   565    
Impairment [3]   27    
Disposals / write-offs [1]   (28)    
Reclassifications   5    
Foreign currency translation   5    
Balance at the end of the year 2,161 2,735 2,161  
UBS AG | Purchased software        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 93   93  
Balance at the beginning of the year   93    
Balance at the end of the year 93 69 93  
UBS AG | Purchased software | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 303   303  
Balance at the beginning of the year   303    
Additions   9    
Disposals / write-offs [1]   (10)    
Reclassifications   2    
Foreign currency translation   (1)    
Balance at the end of the year 303 302 303  
UBS AG | Purchased software | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 209   209  
Balance at the beginning of the year   209    
Depreciation   33    
Impairment [3]   2    
Disposals / write-offs [1]   (10)    
Reclassifications   0    
Foreign currency translation   (1)    
Balance at the end of the year 209 233 209  
UBS AG | Other machines and equipment        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 223   223  
Balance at the beginning of the year   223    
Balance at the end of the year 223 227 223  
UBS AG | Other machines and equipment | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 769   769  
Adjustment from adoption of IFRS 16 0      
Balance at the beginning of the year   769    
Additions   22    
Disposals / write-offs [1]   (66)    
Reclassifications   39    
Foreign currency translation   4    
Balance at the end of the year 769 768 769  
UBS AG | Other machines and equipment | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 546   546  
Adjustment from adoption of IFRS 16 0      
Balance at the beginning of the year   546    
Depreciation   58    
Impairment [3]   0    
Disposals / write-offs [1]   (66)    
Reclassifications   0    
Foreign currency translation   3    
Balance at the end of the year 546 541 546  
UBS AG | Projects in progress        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,076   1,076  
Balance at the beginning of the year   1,076    
Balance at the end of the year 1,076 943 [6] 1,076  
UBS AG | Projects in progress | Gross carrying amount        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the end of the previous year 1,076   1,076  
Balance at the beginning of the year   1,076    
Additions   1,158    
Disposals / write-offs [1]   0    
Reclassifications   (1,315)    
Foreign currency translation   25    
Balance at the end of the year 1,076 943 1,076  
UBS AG | Projects in progress | Accumulated depreciation        
Disclosure Of Property Equipment Software [Line Items]        
Balance at the beginning of the year   0    
Depreciation   0    
Impairment [3]   0    
Disposals / write-offs [1]   0    
Reclassifications   0    
Foreign currency translation   0    
Balance at the end of the year $ 0 $ 0 $ 0  
[1]
Includes write-offs of fully depreciated assets
[2]
Reflects reclassifications to Properties held for sale.
[3]
Impairment charges recorded in 2019 generally relate to assets that are no longer used for which the recoverable amount based on a fair value approach was determined to be zero.
[4]
Represents right-of-use assets recognized by UBS as lessee. Includes immaterial leased IT equipment. The total cash outflow for leases during the year was USD 641 million. Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 22a, respectively. Also refer to Note 1 for more information about the nature of UBS’s leasing activities.
[5]
Consists of USD 787 million related to Internally generated software, USD 126 million related to Owned properties and USD 100 million related to Leasehold improvements.
[6]
Consists of USD 744 million related to Internally generated software, USD 101 million related to Owned properties and USD 98 million related to Leasehold improvements.
[7]
Reflects reclassifications to Properties held for sale.
[8]
Represents right-of-use assets recognized by UBS AG as lessee. Includes immaterial leased IT equipment. The total cash outflow for leases during the year was USD 614 million. Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 22a, respectively. Also refer to Note 1 for more information about the nature of UBS’s leasing activities.