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Interests in unconsolidated structured entities (Detail 2) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income [1],[2],[3],[4] $ 4,501 $ 5,048 $ 6,070
Net fee and commission income 17,413 17,895 17,522
in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income (2) (5)  
Net fee and commission income 63 54  
Other net income from financial instruments measured at fair value through profit or loss 11 29  
Total income 72 78  
Securitization vehicles | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income (1) 0  
Other net income from financial instruments measured at fair value through profit or loss 19 0  
Total income 19 1  
Asset information [5] 2,000 2,000  
Client vehicles | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income 0 (6)  
Net fee and commission income 13 16  
Other net income from financial instruments measured at fair value through profit or loss (18) 8  
Total income (5) 18  
Asset information [6] 1,000 2,000  
Investment funds | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income (1) 1  
Net fee and commission income 50 39  
Other net income from financial instruments measured at fair value through profit or loss 9 20  
Total income 58 60  
Asset information [7] 42,000 18,000  
UBS AG      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income [1],[8],[9],[10],[11] 4,415 4,971 6,021
Net fee and commission income [10] 17,460 17,930 17,550
Other net income from financial instruments measured at fair value through profit or loss [10] 6,833 6,953 $ 5,640
UBS AG | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income (2) (5)  
Net fee and commission income 63 54  
Other net income from financial instruments measured at fair value through profit or loss 11 29  
Total income 72 78  
UBS AG | Securitization vehicles | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income (1) 0  
Other net income from financial instruments measured at fair value through profit or loss 19 0  
Total income 19 1  
Asset information [5] 2,000 2,000  
UBS AG | Client vehicles | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income 0 (6)  
Net fee and commission income 13 16  
Other net income from financial instruments measured at fair value through profit or loss (18) 8  
Total income (5) 18  
Asset information [6] 1,000 2,000  
UBS AG | Investment funds | in which UBS did not have an interest at year-end      
Disclosure Of Unconsolidated Structured Entities [Line Items]      
Net interest income (1) 1  
Net fee and commission income 50 39  
Other net income from financial instruments measured at fair value through profit or loss 9 20  
Total income 58 60  
Asset information [7] $ 42,000 $ 18,000  
[1]
Comparative figures in this table have been restated for the changes in Corporate Center cost and resource allocation to the business divisions and the changes in the equity attribution framework. Refer to further discussion in this note and in Note 1b
[2]
Effective 1 January 2018, UBS adopted IFRS 9, Financial Instruments, which resulted in a prospective change in the classification of certain financial instruments. Refer to “Note 1c Changes in accounting policies and comparability and transition effects from the adoption of IFRS 9 Financial Instruments” in the “Consolidated financial statements” section of the Annual Report 2018 for more information.
[3]
Effective 1 January 2019, UBS refined the presentation of dividend income and expense, reclassifying dividends from Interest income (expense) from financial instruments measured at fair value through profit or loss to Other net income from financial instruments measured at fair value through profit or loss. Prior-year comparative information was restated accordingly. Refer to Note 1b for more information.
[4]
Effective 1 January 2019, UBS refined the presentation of dividend income and expense, reclassifying dividends from financial instruments measured at fair value through profit or loss from Net interest income to Non-interest income. Prior-period information was restated accordingly, with virtually all of the effect on the Group arising from the Investment Bank. Refer to Note 1b for more information.
[5]
Represents the amount of assets transferred to the respective securitization vehicles
[6]
Represents the amount of assets transferred to the respective client vehicles.
[7]
Represents the total net asset value of the respective investment funds.
[8]
Effective 1 January 2018, UBS AG adopted IFRS 9, Financial Instruments, which resulted in a prospective change in the classification of certain financial instruments. Refer to “Note 1c Changes in accounting policies and comparability and transition effects from the adoption of IFRS 9 Financial Instruments” in the “Consolidated financial statements” section of the Annual Report 2018 for more information.
[9]
Effective 1 January 2019, UBS AG refined the presentation of dividend income and expense, reclassifying dividends from Interest income (expense) from financial instruments measured at fair value through profit or loss to Other net income from financial instruments measured at fair value through profit or loss. Prior-year comparative information was restated accordingly. Refer to Note 1b for more information.
[10]
Effective 1 January 2019, UBS AG, UBS Switzerland AG and certain other subsidiaries refined the presentation of dividend income and expense, reclassifying dividends from Interest income (expense) to Other net income from financial instruments measured at fair value through profit or loss. Prior-year comparative information was restated accordingly. Refer to Note 1b for more information.
[11]
Effective 1 January 2019, UBS refined the presentation of dividend income and expense, reclassifying dividends from financial instruments measured at fair value through profit or loss from Net interest income to Non-interest income. Prior-period information was restated accordingly, with virtually all of the effect on UBS AG arising from the Investment Bank. Refer to Note 1b for more information.