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FVM - Movements of level 3 instruments - Assets (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance at the beginning of the period [1] $ 341,156    
Transfers into Level 3 1,100    
Transfers out of Level 3 (1,900)    
Balance at the end of period [1] 362,448 $ 341,156  
Level 3      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance at the beginning of the period [1] 7,800    
Balance at the end of period [1] 7,237 7,800  
Level 3 | Financial assets at fair value held for trading      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   2,000  
Reclassifications and remeasurements upon adoption of IFRS 9     $ 400
Balance at the beginning of the period 2,000 [2] 2,400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (200) (200)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (200)  
Purchases 1,200 2,100  
Sales (5,700) (7,100)  
Issuances 4,400 4,200  
Settlements 0 0  
Transfers into Level 3 600 700  
Transfers out of Level 3 (400) (200)  
Foreign currency translation 0 0  
Balance at the end of period [2] 1,800 2,000  
Level 3 | Financial assets at fair value held for trading | Investment fund units      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   600  
Balance at the beginning of the period 400 [2] 600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (100)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (100)  
Purchases 0 200  
Sales (400) (300)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 200 100  
Transfers out of Level 3 (200) (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 0 400  
Level 3 | Financial assets at fair value held for trading | Corporate and municipal bonds      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   600  
Balance at the beginning of the period 700 [2] 600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 600 600  
Sales (600) (900)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 100 500  
Transfers out of Level 3 (200) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 500 700  
Level 3 | Financial assets at fair value held for trading | Loans      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   500  
Reclassifications and remeasurements upon adoption of IFRS 9     400
Balance at the beginning of the period 700 [2] 900  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 200 900  
Sales (4,400) (5,600)  
Issuances 4,400 4,200  
Settlements 0 0  
Transfers into Level 3 100 100  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 800 700  
Level 3 | Financial assets at fair value held for trading | Other      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   400  
Balance at the beginning of the period 200 [2] 400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (100)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period (100) (100)  
Purchases 300 400  
Sales (300) (400)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 200 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 400 200  
Level 3 | Financial assets at fair value not held for trading      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   1,500  
Reclassifications and remeasurements upon adoption of IFRS 9     3,000
Balance at the beginning of the period 4,400 [2] 4,400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 1,200 1,700  
Sales (800) (1,900)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 300 100  
Transfers out of Level 3 (1,200) (100)  
Foreign currency translation 0 100  
Balance at the end of period [2] 4,000 4,400  
Level 3 | Financial assets at fair value not held for trading | Loans      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   800  
Reclassifications and remeasurements upon adoption of IFRS 9     600
Balance at the beginning of the period 1,800 [2] 1,400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (200)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (200)  
Purchases 700 1,500  
Sales (200) (1,000)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 300 100  
Transfers out of Level 3 (1,200) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 1,200 1,800  
Level 3 | Financial assets at fair value not held for trading | Auction-rate securities      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Reclassifications and remeasurements upon adoption of IFRS 9     1,900
Balance at the beginning of the period 1,700 [2] 1,900  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 100  
Purchases 0 0  
Sales (100) (400)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 100  
Balance at the end of period [2] 1,500 1,700  
Level 3 | Financial assets at fair value not held for trading | Equity instruments      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Reclassifications and remeasurements upon adoption of IFRS 9     400
Balance at the beginning of the period 500 [2] 400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 100  
Purchases 100 200  
Sales (200) (200)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 500 500  
Level 3 | Financial assets at fair value not held for trading | Other      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   700  
Reclassifications and remeasurements upon adoption of IFRS 9     100
Balance at the beginning of the period 500 [2] 800  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 500 0  
Sales (200) (400)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 700 500  
Level 3 | Financial assets measured at fair value through other comprehensive income      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   500  
Reclassifications and remeasurements upon adoption of IFRS 9     (500)
Level 3 | Derivative financial instruments      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   1,600  
Balance at the beginning of the period 1,400 [2] 1,600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (300) 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 0 0  
Sales 0 0  
Issuances 1,000 1,000  
Settlements (800) (1,500)  
Transfers into Level 3 200 500  
Transfers out of Level 3 (300) (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 1,300 1,400  
Level 3 | Derivative financial instruments | Interest rate contracts      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   100  
Balance at the beginning of the period 400 [2] 100  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 100  
Purchases 0 0  
Sales 0 0  
Issuances 100 0  
Settlements 0 (100)  
Transfers into Level 3 0 300  
Transfers out of Level 3 (200) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 300 400  
Level 3 | Derivative financial instruments | Credit derivative contracts      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   600  
Balance at the beginning of the period 500 [2] 600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period (100) 0  
Purchases 0 0  
Sales 0 0  
Issuances 200 300  
Settlements (200) (400)  
Transfers into Level 3 100 0  
Transfers out of Level 3 (100) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 400 500  
Level 3 | Derivative financial instruments | Equity / index contracts      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   700  
Balance at the beginning of the period 500 [2] 700  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 100 0  
Purchases 0 0  
Sales 0 0  
Issuances 600 800  
Settlements (500) (1,000)  
Transfers into Level 3 100 100  
Transfers out of Level 3 (100) (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 600 500  
Level 3 | Derivative financial instruments | Other      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   200  
Balance at the beginning of the period 0 [2] 200  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (100)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (100)  
Purchases 0 0  
Sales 0 0  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 0 0  
UBS AG      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance at the beginning of the period [1] 340,999    
Transfers into Level 3 1,100    
Transfers out of Level 3 (1,900)    
Balance at the end of period [1] 362,322 340,999  
UBS AG | Level 3      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance at the beginning of the period [1] 7,800    
Balance at the end of period [1] 7,237 7,800  
UBS AG | Level 3 | Financial assets at fair value held for trading      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   2,000  
Reclassifications and remeasurements upon adoption of IFRS 9     400
Balance at the beginning of the period 2,000 [2] 2,400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (200) (200)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (200)  
Purchases 1,200 2,100  
Sales (5,700) (7,100)  
Issuances 4,400 4,200  
Settlements 0 0  
Transfers into Level 3 600 700  
Transfers out of Level 3 (400) (200)  
Foreign currency translation 0 0  
Balance at the end of period [2] 1,800 2,000  
UBS AG | Level 3 | Financial assets at fair value held for trading | Investment fund units      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   600  
Balance at the beginning of the period 400 [2] 600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (100)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (100)  
Purchases 0 200  
Sales (400) (300)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 200 100  
Transfers out of Level 3 (200) (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 0 400  
UBS AG | Level 3 | Financial assets at fair value held for trading | Corporate and municipal bonds      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   600  
Balance at the beginning of the period 700 [2] 600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 600 600  
Sales (600) (900)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 100 500  
Transfers out of Level 3 (200) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 500 700  
UBS AG | Level 3 | Financial assets at fair value held for trading | Loans      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   500  
Reclassifications and remeasurements upon adoption of IFRS 9     400
Balance at the beginning of the period 700 [2] 900  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 200 900  
Sales (4,400) (5,600)  
Issuances 4,400 4,200  
Settlements 0 0  
Transfers into Level 3 100 100  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 800 700  
UBS AG | Level 3 | Financial assets at fair value held for trading | Other      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   400  
Balance at the beginning of the period 200 [2] 400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (100)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period (100) (100)  
Purchases 300 400  
Sales (300) (400)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 200 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 400 200  
UBS AG | Level 3 | Financial assets at fair value not held for trading      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   1,500  
Reclassifications and remeasurements upon adoption of IFRS 9     3,000
Balance at the beginning of the period 4,400 [2] 4,400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 1,200 1,700  
Sales (800) (1,900)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 300 100  
Transfers out of Level 3 (1,200) (100)  
Foreign currency translation 0 100  
Balance at the end of period [2] 4,000 4,400  
UBS AG | Level 3 | Financial assets at fair value not held for trading | Loans      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   800  
Reclassifications and remeasurements upon adoption of IFRS 9     600
Balance at the beginning of the period 1,800 [2] 1,400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (200)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (200)  
Purchases 700 1,500  
Sales (200) (1,000)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 300 100  
Transfers out of Level 3 (1,200) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 1,200 1,800  
UBS AG | Level 3 | Financial assets at fair value not held for trading | Auction-rate securities      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Reclassifications and remeasurements upon adoption of IFRS 9     1,900
Balance at the beginning of the period 1,700 [2] 1,900  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 100  
Purchases 0 0  
Sales (100) (400)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 100  
Balance at the end of period [2] 1,500 1,700  
UBS AG | Level 3 | Financial assets at fair value not held for trading | Equity instruments      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Reclassifications and remeasurements upon adoption of IFRS 9     400
Balance at the beginning of the period 500 [2] 400  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 100  
Purchases 100 200  
Sales (200) (200)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 500 500  
UBS AG | Level 3 | Financial assets at fair value not held for trading | Other      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   700  
Reclassifications and remeasurements upon adoption of IFRS 9     100
Balance at the beginning of the period 500 [2] 800  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 500 0  
Sales (200) (400)  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 700 500  
UBS AG | Level 3 | Financial assets measured at fair value through other comprehensive income      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   500  
Reclassifications and remeasurements upon adoption of IFRS 9     $ (500)
UBS AG | Level 3 | Derivative financial instruments      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   1,600  
Balance at the beginning of the period 1,400 [2] 1,600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (300) 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 0  
Purchases 0 0  
Sales 0 0  
Issuances 1,000 1,000  
Settlements (800) (1,500)  
Transfers into Level 3 200 500  
Transfers out of Level 3 (300) (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 1,300 1,400  
UBS AG | Level 3 | Derivative financial instruments | Interest rate contracts      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   100  
Balance at the beginning of the period 400 [2] 100  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 100  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 100  
Purchases 0 0  
Sales 0 0  
Issuances 100 0  
Settlements 0 (100)  
Transfers into Level 3 0 300  
Transfers out of Level 3 (200) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 300 400  
UBS AG | Level 3 | Derivative financial instruments | Credit derivative contracts      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   600  
Balance at the beginning of the period 500 [2] 600  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period (100) 0  
Purchases 0 0  
Sales 0 0  
Issuances 200 300  
Settlements (200) (400)  
Transfers into Level 3 100 0  
Transfers out of Level 3 (100) 0  
Foreign currency translation 0 0  
Balance at the end of period [2] 400 500  
UBS AG | Level 3 | Derivative financial instruments | Equity / index contracts      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   700  
Balance at the beginning of the period 500 [2] 700  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] (100) 0  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 100 0  
Purchases 0 0  
Sales 0 0  
Issuances 600 800  
Settlements (500) (1,000)  
Transfers into Level 3 100 100  
Transfers out of Level 3 (100) (100)  
Foreign currency translation 0 0  
Balance at the end of period [2] 600 500  
UBS AG | Level 3 | Derivative financial instruments | Other      
Disclosure Of Fair Value Measurement Of Assets [Line Items]      
Balance before IFRS 9 adoption   200  
Balance at the beginning of the period 0 [2] 200  
Total gains / (losses) included in comprehensive income - Net gains / (losses) included in income [3] 0 (100)  
Total gains / (losses) included in comprehensive income - of which: related to Level 3 instruments held at the end of the reporting period 0 (100)  
Purchases 0 0  
Sales 0 0  
Issuances 0 0  
Settlements 0 0  
Transfers into Level 3 0 0  
Transfers out of Level 3 0 0  
Foreign currency translation 0 0  
Balance at the end of period [2] $ 0 $ 0  
[1]
Bifurcated embedded derivatives are presented on the same balance sheet lines as their host contracts and are not included in this table. The fair value of these derivatives was not material for the periods presented
[2]
Total Level 3 assets as of 31 December 2019 were USD 7.2 billion (31 December 2018: USD 7.8 billion). Total Level 3 liabilities as of 31 December 2019 were USD 12.8 billion (31 December 2018: USD 14.3 billion).
[3]
Net gains / losses included in comprehensive income are comprised of Net interest income, Other net income from financial instruments measured at fair value through profit or loss and Other income