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Other financial and non-financial assets
 12 Months Ended
Dec. 31, 2019
Other Financial And Non Financial Assets [Line Items]  
Other Financial And Non Financial Assets Explanatory [textblock]

Note 17 Other assets

a) Other financial assets measured at amortized cost

USD million31.12.1931.12.18
Debt securities 14,141 13,562
of which: government bills / bonds 8,492 8,778
Loans to financial advisors1 2,877 3,291
Fee- and commission-related receivables 1,521 1,643
Finance lease receivables2 1,444 1,091
Settlement and clearing accounts 587 1,050
Accrued interest income 742 694
Other 1,669 1,233
Total other financial assets measured at amortized cost 22,980 22,563
1 Related to financial advisors in the US and Canada. 2 Upon adoption of IFRS 16 on 1 January 2019, Finance lease receivables increased by USD 176 million. Refer to Note 1 for more information.

b) Other non-financial assets

USD million31.12.1931.12.18
Precious metals and other physical commodities 4,597 4,298
Bail deposit1 1,293 1,312
Prepaid expenses 927 990
VAT and other tax receivables 493 334
Properties and other non-current assets held for sale 199 82
Other 346 395
Total other non-financial assets 7,856 7,410
1 Refer to item 1 in Note 21b for more information.
UBS AG [Member]  
Other Financial And Non Financial Assets [Line Items]  
Other Financial And Non Financial Assets Explanatory [textblock]

Note 17 Other assets

a) Other financial assets measured at amortized cost

USD million31.12.1931.12.18
Debt securities 14,141 13,562
of which: government bills / bonds 8,492 8,778
Loans to financial advisors1 2,877 3,291
Fee- and commission-related receivables 1,520 1,644
Finance lease receivables2 1,444 1,091
Settlement and clearing accounts 587 1,039
Accrued interest income 742 700
Other 1,701 1,310
Total other financial assets measured at amortized cost 23,012 22,637
1 Related to financial advisors in the US and Canada. 2 Upon adoption of IFRS 16 on 1 January 2019, Finance lease receivables increased by USD 176 million. Refer to Note 1 for more information.

b) Other non-financial assets

USD million31.12.1931.12.18
Precious metals and other physical commodities 4,597 4,298
Bail deposit1 1,293 1,312
Prepaid expenses 687 731
VAT and other tax receivables 436 282
Properties and other non-current assets held for sale 199 82
Other 335 358
Total other non-financial assets 7,547 7,062
1 Refer to item 1 in Note 21b for more information.