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Employee benefits: variable compensation (Tables)
 12 Months Ended
Dec. 31, 2019
Disclosure Of Equity Participation And Other Compensation Plans [Line Items]  
Disclosure of compensation-related personnel expenses [text block]
Variable compensation including financial advisor variable compensation
Expenses recognized in 2019Expenses deferred to 2020 and later1
USD millionRelated to the performance year 2019Related to prior performance yearsTotalRelated to the performance year 2019Related to prior performance yearsTotal
Non-deferred cash 1,894 (26) 1,868 0 0 0
Deferred compensation awards 299 588 887 429 608 1,036
of which: Equity Ownership Plan 122 300 422 205 219 424
of which: Deferred Contingent Capital Plan 113 262 375 173 365 538
of which: Long-Term Incentive Plan 39 0 39 25 0 25
of which: Asset Management EOP 25 26 51 26 23 49
Total variable compensation – performance awards 2,193 562 2,755 429 608 1,036
Replacement payments 5 51 56 44 30 75
Forfeiture credits 0 (86) (86) 0 0 0
Severance payments 125 0 125 0 0 0
Retention plan and other payments 28 28 56 23 29 52
Deferred Contingent Capital Plan: interest expense 0 94 94 50 172 222
Total variable compensation – other 159 88 246 117 232 349
Financial advisor variable compensation 3,233 268 3,501 197 710 907
of which: non-deferred cash 3,064 0 3,064 0 0 0
of which: deferred share-based awards 57 48 106 54 130 183
of which: deferred cash-based awards 112 219 331 144 580 724
Compensation commitments with recruited financial advisors2 32 510 542 350 1,617 1,967
Total financial advisor variable compensation 3,265 778 4,043 548 2,327 2,874
Total variable compensation including FA variable compensation 5,617 1,428 7,0453 1,093 3,166 4,259
1 Estimate as of 31 December 2019. Actual amounts to be expensed in future periods may vary, e.g., due to forfeiture of awards. 2 Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date. 3 Includes USD 610 million in expenses related to share-based compensation (performance awards: USD 461 million; other variable compensation: USD 43 million; financial advisor compensation: USD 106 million). A further USD 61 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 10 million, related to role-based allowances; social security: USD 25 million; other personnel expenses: USD 27 million related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 619 million.

Variable compensation including financial advisor variable compensation (continued)
Expenses recognized in 2018Expenses deferred to 2019 and later1
USD millionRelated to the performance year 2018Related to prior performance yearsTotalRelated to the performance year 2018Related to prior performance yearsTotal
Non-deferred cash 2,089 (32) 2,057 0 0 0
Deferred compensation awards 373 565 938 585 653 1,238
of which: Equity Ownership Plan 217 309 526 325 244 570
of which: Deferred Contingent Capital Plan 131 226 357 238 382 620
of which: Asset Management EOP 25 28 53 22 26 48
of which: other performance awards 0 2 2 0 1 1
Total variable compensation – performance awards 2,461 534 2,995 585 653 1,238
Replacement payments 7 64 72 60 41 102
Forfeiture credits 0 (136) (136) 0 0 0
Severance payments 123 0 123 0 0 0
Retention plan and other payments 33 33 66 24 33 57
Deferred Contingent Capital Plan: interest expense 0 119 119 96 195 291
Total variable compensation – other 162 80 243 180 269 450
Financial advisor variable compensation 3,233 237 3,470 128 639 767
of which: non-deferred cash 3,089 0 3,089 0 0 0
of which: deferred share-based awards 51 44 95 52 131 183
of which: deferred cash-based awards 93 193 286 76 507 584
Compensation commitments with recruited financial advisors2 33 551 584 357 1,883 2,240
Total financial advisor variable compensation 3,266 789 4,054 484 2,522 3,006
Total variable compensation including FA variable compensation 5,889 1,403 7,2923 1,250 3,444 4,694
1 Estimate as of 31 December 2018. Actual amounts expensed may vary, e.g., due to forfeiture of awards. 2 Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date. 3 Includes USD 634 million in expenses related to share-based compensation (performance awards: USD 526 million; other variable compensation: USD 12 million; financial advisor compensation: USD 95 million). A further USD 49 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 15 million, related to role-based allowances; social security: USD 8 million; other personnel expenses: USD 26 million, related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 676 million.

Variable compensation including financial advisor variable compensation (continued)
Expenses recognized in 2017Expenses deferred to 2018 and later1
USD millionRelated to the performance year 2017Related to prior performance yearsTotalRelated to the performance year 2017Related to prior performance yearsTotal
Non-deferred cash 2,088 (25) 2,062 0 0 0
Deferred compensation awards 399 689 1,088 594 697 1,291
of which: Equity Ownership Plan 239 344 583 329 291 620
of which: Deferred Contingent Capital Plan 135 310 444 238 376 614
of which: Asset Management EOP 25 32 57 27 27 54
of which: other performance awards 0 4 4 0 3 3
Total variable compensation – performance awards 2,487 664 3,151 594 697 1,291
Replacement payments 13 59 72 86 44 130
Forfeiture credits 0 (107) (107) 0 0 0
Severance payments 113 0 113 0 0 0
Retention plan and other payments 25 38 63 30 33 63
Deferred Contingent Capital Plan: interest expense 0 111 111 80 222 301
Total variable compensation – other 151 101 252 196 298 494
Financial advisor variable compensation 3,050 260 3,310 156 795 951
of which: non-deferred cash 2,891 0 2,891 0 0 0
of which: deferred share-based awards 54 48 102 70 121 191
of which: deferred cash-based awards 104 212 316 86 674 760
Compensation commitments with recruited financial advisors2 31 723 754 369 2,058 2,428
Total financial advisor variable compensation 3,080 984 4,064 526 2,853 3,379
Total variable compensation including FA variable compensation 5,718 1,749 7,4673 1,316 3,848 5,164
1 Estimate as of 31 December 2017. Actual amounts expensed may vary, e.g., due to forfeiture of awards. 2 Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date. 3 Includes USD 711 million in expenses related to share-based compensation (performance awards: USD 583 million; other variable compensation: USD 26 million; financial advisor compensation: USD 102 million). A further USD 101 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 25 million, related to role-based allowances; social security: USD 51 million; other personnel expenses: USD 25 million, related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 735 million.
Disclosure of number and weighted average exercise prices of UBS share and performance share awards [text block]
Movements in outstanding share-based compensation awards
Number of shares 2019Weighted averagegrant date fair value(USD)Number of shares 2018Weighted averagegrant date fair value(USD)
Outstanding, at the beginning of the year 146,845,027 16 162,835,713 15
Awarded during the year 77,641,909 11 58,329,398 17
Distributed during the year (61,152,200) 13 (67,696,099) 15
Forfeited during the year (7,269,974) 14 (6,623,984) 16
Outstanding, at the end of the year 156,064,763 14 146,845,027 16
of which: shares vested for accounting purposes 79,486,447 66,850,562
Disclosure of number and weighted average exercise prices of UBS option awards [text block]
Movements in outstanding option awards
Number of options 2019Weighted averageexercise price (CHF)Number of options 2018Weighted averageexercise price (CHF)
Outstanding, at the beginning of the year 6,567,592 14 32,583,168 25
Exercised during the year1 (2,818,070) 10 (1,813,583) 12
Forfeited during the year (512) 16 (19,752) 23
Expired unexercised (3,749,010) 16 (24,182,241) 29
Outstanding, at the end of the year 0n/a 6,567,592 14
Exercisable, at the end of the year 0n/a 6,567,592 14
1 The weighted average share price upon option exercise was CHF 12.69 in 2019 (2018: CHF 16.22), resulting in an intrinsic value of CHF 7 million of options exercised during 2019 (2018: CHF 7 million).
Disclosure of number and weighted average exercise prices of SARs [text block]
Movements in outstanding SAR awards
Number of SARs 2019Weighted average exercise price (CHF)Number of SARs 2018Weighted average exercise price (CHF)
Outstanding, at the beginning of the year 5,965,769 12 8,513,415 12
Exercised during the year1 (5,381,259) 11 (2,490,146) 11
Forfeited during the year 0 0 (11,000) 13
Expired unexercised (584,510) 16 (46,500) 12
Outstanding, at the end of the year 0n/a 5,965,769 12
Exercisable, at the end of the year 0n/a 5,965,769 12
1 The weighted average share price upon exercise of SARs was CHF 12.71 in 2019 (2018: CHF 16.15), resulting in an intrinsic value of CHF 7 million of SARs exercised during 2019 (2018: CHF 12 million).
UBS AG  
Disclosure Of Equity Participation And Other Compensation Plans [Line Items]  
Disclosure of compensation-related personnel expenses [text block]
Variable compensation including financial advisor variable compensation
Expenses recognized in 2019Expenses deferred to 2020 and later1
USD millionRelated to the performance year 2019Related to prior performance yearsTotalRelated to the performance year 2019Related to prior performance yearsTotal
Non-deferred cash 1,706 (24) 1,682 0 0 0
Deferred compensation awards 287 576 863 413 592 1,005
of which: Equity Ownership Plan 115 294 410 198 213 412
of which: Deferred Contingent Capital Plan 109 256 365 166 356 521
of which: Long-Term Incentive Plan 38 0 38 23 0 23
of which: Asset Management EOP 25 26 51 26 23 49
Total variable compensation – performance awards 1,993 553 2,545 413 592 1,005
Replacement payments 5 49 55 43 30 73
Forfeiture credits 0 (84) (84) 0 0 0
Severance payments 110 0 110 0 0 0
Retention plan and other payments 24 27 52 22 29 51
Deferred Contingent Capital Plan: interest expense 0 93 93 50 169 219
Total variable compensation – other 140 85 225 115 228 343
Financial advisor variable compensation 3,233 268 3,501 197 710 907
of which: non-deferred cash 3,064 0 3,064 0 0 0
of which: deferred share-based awards 57 48 106 54 130 183
of which: deferred cash-based awards 112 219 331 144 580 724
Compensation commitments with recruited financial advisors2 32 510 542 350 1,617 1,967
Total financial advisor variable compensation 3,265 778 4,043 548 2,327 2,874
Total variable compensation including FA variable compensation 5,398 1,416 6,8143 1,076 3,146 4,222
1 Estimate as of 31 December 2019. Actual amounts to be expensed in future periods may vary, e.g., due to forfeiture of awards. 2 Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date. 3 Includes USD 595 million in expenses related to share-based compensation (performance awards: USD 448 million; other variable compensation: USD 42 million; financial advisor compensation: USD 106 million). A further USD 54 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 10 million, related to role-based allowances; social security: USD 23 million; other personnel expenses: USD 22 million related to the Equity Plus Plan).

Variable compensation including financial advisor variable compensation (continued)
Expenses recognized in 2018Expenses deferred to 2019 and later1
USD millionRelated to the performance year 2018Related to prior performance yearsTotalRelated to the performance year 2018Related to prior performance yearsTotal
Non-deferred cash 1,896 (26) 1,870 0 0 0
Deferred compensation awards 360 564 924 570 638 1,208
of which: Equity Ownership Plan 208 299 507 316 238 554
of which: Deferred Contingent Capital Plan 126 235 361 232 373 605
of which: Asset Management EOP 25 28 53 22 26 48
of which: other performance awards 0 2 2 0 1 1
Total variable compensation – performance awards 2,256 538 2,794 570 638 1,208
Replacement payments 7 61 68 58 40 99
Forfeiture credits 0 (136) (136) 0 0 0
Severance payments 106 0 106 0 0 0
Retention plan and other payments 31 33 64 23 33 56
Deferred Contingent Capital Plan: interest expense 0 116 116 96 191 288
Total variable compensation – other 144 75 220 178 264 442
Financial advisor variable compensation 3,233 237 3,470 128 639 767
of which: non-deferred cash 3,089 0 3,089 0 0 0
of which: deferred share-based awards 51 44 95 52 131 183
of which: deferred cash-based awards 93 193 286 76 507 584
Compensation commitments with recruited financial advisors2 33 551 584 357 1,883 2,240
Total financial advisor variable compensation 3,266 789 4,054 484 2,522 3,006
Total variable compensation including FA variable compensation 5,666 1,402 7,0683 1,233 3,424 4,656
1 Estimate as of 31 December 2018. Actual amounts expensed may vary, e.g., due to forfeiture of awards. 2 Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date. 3 Includes USD 612 million in expenses related to share-based compensation (performance awards: USD 507 million; other variable compensation: USD 10 million; financial advisor compensation: USD 95 million). A further USD 44 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 15 million, related to role-based allowances; social security: USD 7 million; other personnel expenses: USD 22 million, related to the Equity Plus Plan).

Variable compensation including financial advisor variable compensation (continued)
Expenses recognized in 2017Expenses deferred to 2018 and later1
USD millionRelated to the performance year 2017Related to prior performance yearsTotalRelated to the performance year 2017Related to prior performance yearsTotal
Non-deferred cash 1,982 (24) 1,958 0 0 0
Deferred compensation awards 392 704 1,096 589 685 1,274
of which: Equity Ownership Plan 235 364 599 322 286 608
of which: Deferred Contingent Capital Plan 132 304 436 240 369 609
of which: Asset Management EOP 25 32 57 27 27 54
of which: other performance awards 0 4 4 0 3 3
Total variable compensation – performance awards 2,373 680 3,054 589 685 1,274
Replacement payments 12 58 70 82 41 123
Forfeiture credits 0 (106) (106) 0 0 0
Severance payments 95 0 95 0 0 0
Retention plan and other payments 24 38 62 30 32 62
Deferred Contingent Capital Plan: interest expense 0 110 110 80 218 297
Total variable compensation – other 131 99 231 191 291 482
Financial advisor variable compensation 3,050 260 3,310 156 795 951
of which: non-deferred cash 2,891 0 2,891 0 0 0
of which: deferred share-based awards 54 48 102 70 121 191
of which: deferred cash-based awards 104 212 316 86 674 760
Compensation commitments with recruited financial advisors2 31 723 754 369 2,058 2,429
Total financial advisor variable compensation 3,080 984 4,064 526 2,853 3,379
Total variable compensation including FA variable compensation 5,585 1,764 7,3493 1,306 3,829 5,135
1 Estimate as of 31 December 2017. Actual amounts expensed may vary, e.g., due to forfeiture of awards. 2 Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date. 3 Includes USD 726 million in expenses related to share-based compensation (performance awards: USD 599 million; other variable compensation: USD 25 million; financial advisor compensation: USD 102 million). A further USD 97 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 25 million, related to role-based allowances; social security: USD 49 million; other personnel expenses: USD 23 million, related to the Equity Plus Plan).
Disclosure of number and weighted average exercise prices of UBS share and performance share awards [text block]
Movements in outstanding share-based compensation awards
Number of shares2019Weighted average grant date fair value (USD)Number of shares2018Weighted average grant date fair value (USD)
Outstanding, at the beginning of the year 201,793 15 404,720 15
Awarded during the year 29,092 11 26,005 13
Distributed during the year (140,441) 14 (228,932) 15
Forfeited during the year 0 0 0 0
Outstanding, at the end of the year 90,443 14 201,793 15
of which: shares vested for accounting purposes 56,492 133,225