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Significant accounting policies - Modification of deferred compensation awards (Narrative) (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Jan. 01, 2018
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Total personnel expenses $ 17,224 $ 16,084 $ 16,132  
Variable compensation - performance awards 3,209 [1] 2,755 2,995  
Social security 899 [1] 799 791  
Other personnel expenses 561 [1] 555 654  
Compensation-related liabilities 7,468 [2],[3] 6,855 [2],[3] 7,321 $ 7,916
Share-based compensation expensed in the income statement 691 619 676  
Increase (decrease) due to modification of deferred compensation awards        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Total personnel expenses 280      
Variable compensation - performance awards 240      
Social security 20      
Other personnel expenses 20      
Compensation-related liabilities 170      
Increase (decrease) due to modification of deferred compensation awards, as of third quarter 2020        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Total personnel expenses 359      
Variable compensation - performance awards 314      
Social security 24      
Other personnel expenses 21      
Compensation-related liabilities 212      
Share premium        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Share-based compensation expensed in the income statement 691 [4] 619 676  
Share premium | Increase (decrease) due to modification of deferred compensation awards        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Share-based compensation expensed in the income statement 110      
Share premium | Increase (decrease) due to modification of deferred compensation awards, as of third quarter 2020        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Share-based compensation expensed in the income statement 147      
UBS AG        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Total personnel expenses 14,686 13,801 13,992  
Variable compensation - performance awards 2,953 [5] 2,545 2,794  
Social security 704 [5] 627 629  
Other personnel expenses 466 [5] 461 549  
Compensation-related liabilities 4,776 [2] $ 4,339 [2] $ 4,688 $ 5,079
UBS AG | Increase (decrease) due to modification of deferred compensation awards        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Total personnel expenses 270      
Variable compensation - performance awards 240      
Social security 20      
Other personnel expenses 10      
Compensation-related liabilities 270      
UBS AG | Increase (decrease) due to modification of deferred compensation awards, as of third quarter 2020        
Disclosure Of Modification Of Deferred Compensation Awards [Line Items]        
Total personnel expenses 342      
Variable compensation - performance awards 303      
Social security 23      
Other personnel expenses 16      
Compensation-related liabilities $ 342      
[1]
During 2020, UBS modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees, resulting in an expense of approximately USD 280 million, of which USD 240 million is disclosed within Variable compensation – performance awards, USD 20 million within Social security and USD 20 million within Other personnel expenses. Refer to Note 1b for more information.
[2]
Comparative-period information has been restated. Refer to Note 1b for more information.
[3]
In 2020, UBS modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees. Refer to Note 1b for more information
[4]
During 2020, UBS modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees, resulting in an increase of approximately USD 110 million in share premium for equity-settled awards. Refer to Note 1b for more information.
[5]
During 2020, UBS AG modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees, resulting in an expense of approximately USD 270 million, of which USD 240 million is disclosed within Variable compensation – performance awards, USD 20 million within Social security and USD 10 million within Other personnel expenses. Refer to Note 1b for more information.