XML 404 R225.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Pension and other post-employment benefit plans (Detail 1) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans $ 461 $ 188 $ 481
Expenses for defined contribution plans 326 268 243
Total pension and other post-employment benefit plan expenses [1] 787 457 723
of which: UK plans      
Postemployment Benefit Expense [Line Items]      
Expenses for defined contribution plans 82 80 72
of which: US plan      
Postemployment Benefit Expense [Line Items]      
Expenses for defined contribution plans 173 127 110
of which: remaining plans      
Postemployment Benefit Expense [Line Items]      
Expenses for defined contribution plans 71 61 61
of which: related to major pension plans      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 440 186 460
of which: Swiss plan      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans [2] 417 153 414
Changes to the Swiss pension plan in 2018 resulted in a pre-tax gain related to past service   59  
of which: UK plan      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 3 11 15
of which: US and German plans      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 21 22 31
of which: related to post-employment medical insurance plans      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 2 (11) 3
of which: related to remaining plans and other expenses      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans [3] 18 13 17
UBS AG      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 291 140 365
Expenses for defined contribution plans 278 223 236
Total pension and other post-employment benefit plan expenses [1] 569 363 601
UBS AG | of which: UK plans      
Postemployment Benefit Expense [Line Items]      
Expenses for defined contribution plans 34 35 65
UBS AG | of which: US plan      
Postemployment Benefit Expense [Line Items]      
Expenses for defined contribution plans 173 127 110
UBS AG | of which: remaining plans      
Postemployment Benefit Expense [Line Items]      
Expenses for defined contribution plans 71 61 61
UBS AG | of which: related to major pension plans      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 271 141 354
UBS AG | of which: Swiss plan      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans [2] 248 108 307
Changes to the Swiss pension plan in 2018 resulted in a pre-tax gain related to past service   34  
UBS AG | of which: UK plan      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 3 11 15
UBS AG | of which: US and German plans      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 21 22 31
UBS AG | of which: related to post-employment medical insurance plans      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans 2 (11) 3
UBS AG | of which: related to remaining plans and other expenses      
Postemployment Benefit Expense [Line Items]      
Net periodic expenses for defined benefit plans [3] $ 17 $ 10 $ 8
[1]
Changes to the pension fund of UBS in Switzerland in 2018 resulted in a reduction in the pension obligation recognized by UBS. As a consequence, a pre-tax gain of USD 241 million was recognized in the income statement in 2018, with no overall effect on total equity. Refer to Note 29 for more information.
[2]
Changes to the Swiss pension plan in 2018 resulted in a pre-tax gain of USD 241 million related to past service. Refer to Note 29a for more information on these changes.
[3]
Other expenses include differences between actual and estimated performance award accruals.