XML 443 R286.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
MD&A - Capital management (Detail 2) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Comparison Reconciliation Of IFRS Equity To Swiss SRB Common Equity Tier One Capital [Line Items]      
Total equity before the adoption of IFRIC 23   $ 53,103 $ 51,938
Total IFRS equity $ 54,707 53,092  
Equity attributable to non-controlling interests (174) (176)  
Defined benefit plans, net of tax (9) 0  
Deferred tax assets recognized for tax loss carry-forwards (6,121) (6,107)  
Deferred tax assets on temporary differences, excess over threshold (221) (586)  
Goodwill, net of tax [1] (6,178) (6,514)  
Intangible assets, net of tax (195) (251)  
Compensation-related components (not recognized in net profit) (1,717) (1,652)  
Expected losses on advanced internal ratings-based portfolio less provisions (495) (368)  
Unrealized (gains) / losses from cash flow hedges, net of tax (1,260) (109)  
Own credit related to (gains) / losses on financial liabilities measured at fair value that existed at the balance sheet date, net of tax 48 (397)  
Prudential valuation adjustments (104) (120)  
Accruals for proposed dividends to shareholders (2,628) (2,648)  
Other (72) (56)  
Total common equity tier 1 capital 35,582 34,119  
UBS AG      
Comparison Reconciliation Of IFRS Equity To Swiss SRB Common Equity Tier One Capital [Line Items]      
Total equity before the adoption of IFRIC 23   52,432 $ 51,429
Total IFRS equity 53,928 $ 52,421  
Equity attributable to non-controlling interests (174)    
Defined benefit plans, net of tax (9)    
Deferred tax assets recognized for tax loss carry-forwards (6,121)    
Deferred tax assets on temporary differences, excess over threshold (226)    
Goodwill, net of tax (6,178)    
Intangible assets, net of tax (195)    
Expected losses on advanced internal ratings-based portfolio less provisions (495)    
Unrealized (gains) / losses from cash flow hedges, net of tax (1,260)    
Own credit related to (gains) / losses on financial liabilities measured at fair value that existed at the balance sheet date, net of tax 48    
Prudential valuation adjustments (104)    
Accruals for proposed dividends to shareholders (3,848)    
Other (86)    
Total common equity tier 1 capital 35,280    
Differences      
Comparison Reconciliation Of IFRS Equity To Swiss SRB Common Equity Tier One Capital [Line Items]      
Total IFRS equity 779    
Equity attributable to non-controlling interests 0    
Defined benefit plans, net of tax 0    
Deferred tax assets recognized for tax loss carry-forwards 0    
Deferred tax assets on temporary differences, excess over threshold 6    
Goodwill, net of tax 0    
Intangible assets, net of tax 0    
Compensation-related components (not recognized in net profit) (1,717)    
Expected losses on advanced internal ratings-based portfolio less provisions 0    
Unrealized (gains) / losses from cash flow hedges, net of tax 0    
Own credit related to (gains) / losses on financial liabilities measured at fair value that existed at the balance sheet date, net of tax 0    
Prudential valuation adjustments 0    
Accruals for proposed dividends to shareholders 1,220    
Other 14    
Total common equity tier 1 capital $ 302    
[1]
Includes goodwill related to significant investments in financial institutions of USD 178 million as of 31 December 2019 (31 December 2018: USD 176 million) presented on the balance sheet line Investments in associates.