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Other financial and non-financial liabilities (Tables)
 12 Months Ended
Dec. 31, 2019
Other financial liabilities measured at amortized cost  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.1931.12.18
Other accrued expenses 1,928 2,192
Accrued interest expenses 1,562 1,544
Settlement and clearing accounts 1,379 1,486
Lease liabilities1 3,943
Other 900 1,663
Total other financial liabilities measured at amortized cost 9,712 6,885
1 Relates to the adoption of IFRS 16 on 1 January 2019. Refer to Note 1 for more information.
Other financial liabilities designated at fair value  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.1931.12.18
Financial liabilities related to unit-linked investment contracts 28,145 21,679
Securities financing transactions 5,742 9,461
Over-the-counter debt instruments 2,022 2,450
of which: life-to-date own credit (gain) / loss (4) (51)
Other 31 5
Total other financial liabilities designated at fair value1 35,940 33,594
1 As of 31 December 2019 and 31 December 2018, the contractual redemption amount at maturity of other financial liabilities designated at fair value through profit or loss was not materially different from the carrying amount.
Other non-financial liabilities  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.1931.12.18
Compensation-related liabilities 6,812 7,278
of which: Deferred Contingent Capital Plan 1,855 1,983
of which: financial advisor compensation plans 1,463 1,458
of which: other compensation plans 2,310 2,480
of which: net defined benefit pension and post-employment liabilities 633 775
of which: other compensation-related liabilities1 552 581
Current and deferred tax liabilities 1,163 1,002
VAT and other tax payables 475 431
Deferred income 141 215
Other 202 98
Total other non-financial liabilities 8,794 9,022
1 Includes liabilities for payroll taxes and untaken vacation.
UBS AG | Other financial liabilities measured at amortized cost  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.1931.12.18
Other accrued expenses 1,697 1,911
Accrued interest expenses 1,596 1,501
Settlement and clearing accounts 1,368 1,477
Lease liabilities1 3,858
Other 1,854 2,688
Total other financial liabilities measured at amortized cost 10,373 7,576
1 Relates to the adoption of IFRS 16 on 1 January 2019. Refer to Note 1 for more information.
UBS AG | Other financial liabilities designated at fair value  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.1931.12.18
Financial liabilities related to unit-linked investment contracts 28,145 21,679
Securities financing transactions 5,742 9,461
Over-the-counter debt instruments 2,022 2,450
of which: life-to-date own credit (gain) / loss (4) (51)
Funding from UBS Group AG and its subsidiaries 217
Other 31 5
Total other financial liabilities designated at fair value1 36,157 33,594
1 As of 31 December 2019 and 31 December 2018, the contractual redemption amount at maturity of other financial liabilities designated at fair value through profit or loss was not materially different from the carrying amount.
UBS AG | Other non-financial liabilities  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.1931.12.18
Compensation-related liabilities 4,296 4,645
of which: financial advisor compensation plans 1,459 1,454
of which: other compensation plans 1,750 1,929
of which: net defined benefit pension and post-employment liabilities 629 773
of which: other compensation-related liabilities 1 458 490
Current and deferred tax liabilities 1,091 915
VAT and other tax payables 445 403
Deferred income 134 215
Other 202 98
Total other non-financial liabilities 6,168 6,275
1 Includes liabilities for payroll taxes and untaken vacation.