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Significant accounting policies - Restatement of compensation-related liabilities (Detail) - USD ($)
$ in Millions
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Jan. 01, 2018
Dec. 31, 2017
Disclosure Of Restatement Of Compensation-related Liabilities [Line Items]          
Deferred tax assets $ 9,212 [1] $ 9,548 [1],[2] $ 10,116 $ 10,195  
Total assets 1,125,765 972,194 [3] 958,500 [3] 938,799  
Other non-financial liabilities 9,854 8,837 9,065 9,486  
of which: Compensation-related liabilities 7,468 [4],[5] 6,855 [4],[5] 7,321 7,916  
of which: financial advisor compensation plans 1,500 [4] 1,506 [4] 1,501    
Total liabilities 1,066,000 917,519 905,429 886,894  
Retained earnings 38,776 34,122 30,416 25,357  
Equity attributable to shareholders 59,445 54,501 52,896 51,847  
Total equity before the adoption of IFRIC 23     53,071 51,906 $ 51,906
Total equity 59,765 54,675 [6] 53,060    
Total liabilities and equity 1,125,765 972,194 958,500 938,799  
As reported          
Disclosure Of Restatement Of Compensation-related Liabilities [Line Items]          
Deferred tax assets   9,537 10,105 10,184  
Total assets   972,183 958,489 938,788  
Other non-financial liabilities   8,794 9,022 9,443  
of which: Compensation-related liabilities   6,812 7,278 7,873  
of which: financial advisor compensation plans   1,463 1,458    
Total liabilities   917,476 905,386 886,851  
Retained earnings   34,154 30,448 25,389  
Equity attributable to shareholders   54,533 52,928 51,879  
Total equity before the adoption of IFRIC 23     53,103 51,938  
Total equity   54,707      
Total liabilities and equity   972,183 958,489 938,788  
Effect          
Disclosure Of Restatement Of Compensation-related Liabilities [Line Items]          
Deferred tax assets   11 11 11  
Total assets   11 11 11  
Other non-financial liabilities   43 43 43  
of which: Compensation-related liabilities   43 43 43  
of which: financial advisor compensation plans   43 43    
Total liabilities   43 43 43  
Retained earnings   (32) (32) (32)  
Equity attributable to shareholders   (32) (32) (32)  
Total equity before the adoption of IFRIC 23     (32) (32)  
Total equity   (32)      
Total liabilities and equity   11 11 11  
UBS AG          
Disclosure Of Restatement Of Compensation-related Liabilities [Line Items]          
Deferred tax assets 9,174 [1] 9,524 [1],[7] 10,077 10,132  
Total assets 1,125,327 971,927 [3] 958,066 [3] 939,539  
Other non-financial liabilities 7,018 6,211 [7] 6,318 6,542  
of which: Compensation-related liabilities 4,776 [4] 4,339 [4] 4,688 5,079  
of which: financial advisor compensation plans 1,497 [4] 1,502 [4] 1,497    
Total liabilities 1,067,254 918,031 905,667 888,143  
Retained earnings 25,251 23,419 23,285 21,614  
Equity attributable to shareholders 57,754 53,722 52,224 51,338  
Total equity before the adoption of IFRIC 23     52,400 51,397 $ 51,397
Total equity 58,073 53,896 52,389    
Total liabilities and equity $ 1,125,327 971,927 958,066 939,539  
UBS AG | As reported          
Disclosure Of Restatement Of Compensation-related Liabilities [Line Items]          
Deferred tax assets   9,513 10,066 10,121  
Total assets   971,916 958,055 939,528  
Other non-financial liabilities   6,168 6,275 6,499  
of which: Compensation-related liabilities   4,296 4,645 5,036  
of which: financial advisor compensation plans   1,459 1,454    
Total liabilities   917,988 905,624 888,100  
Retained earnings   23,451 23,317 21,646  
Equity attributable to shareholders   53,754 52,256 51,370  
Total equity before the adoption of IFRIC 23     52,432 51,429  
Total equity   53,928      
Total liabilities and equity   971,916 958,055 939,528  
UBS AG | Effect          
Disclosure Of Restatement Of Compensation-related Liabilities [Line Items]          
Deferred tax assets   11 11 11  
Total assets   11 11 11  
Other non-financial liabilities   43 43 43  
of which: Compensation-related liabilities   43 43 43  
of which: financial advisor compensation plans   43 43    
Total liabilities   43 43 43  
Retained earnings   (32) (32) (32)  
Equity attributable to shareholders   (32) (32) (32)  
Total equity before the adoption of IFRIC 23     (32) (32)  
Total equity   (32)      
Total liabilities and equity   $ 11 $ 11 $ 11  
[1]
Less deferred tax liabilities as applicable.
[2]
Comparative-period information has been restated. Refer to Note 1b for more information
[3]
Information has been restated where applicable. Refer to Note 1b for more information.
[4]
Comparative-period information has been restated. Refer to Note 1b for more information.
[5]
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
[6]
Refer to the “Accounting and financial reporting” and “Consolidated financial statements” sections of this report for information on the restatement of comparative information, where applicable
[7]
Comparative-period information has been restated. Refer to Note 1b for more information.