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Property, equipment and software (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year $ 12,804.0 $ 12,702.0
Balance at the end of the year 13,109.0 12,804.0
Net gains / (losses) arising from sale-and-leaseback transactions 140.0  
Internally generated software in progress 855.0  
Own use properties in progress 92.0  
Leasehold improvements in progress 89.0  
Cash outflows on lease 679.0 641.0
Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 24,431.0 23,321.0
Additions 2,312.0 1,931.0
Disposals / write-offs [1] (990.0) (636.0)
Reclassifications [2] (590.0) (398.0)
Foreign currency translation 1,074.0 213.0
Balance at the end of the year 26,238.0 24,431.0
Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 11,628.0 10,619.0
Depreciation 1,997.0 1,728.0
Impairment [3] 72.0 37.0
Disposals / write-offs [1] (855.0) (614.0)
Reclassifications [2] (328.0) (254.0)
Foreign currency translation 616.0 112.0
Balance at the end of the year 13,129.0 11,628.0
Owned properties    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 3,184.0  
Balance at the end of the year 3,073.0 3,184.0
Owned properties | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 7,650.0  
Additions 26.0  
Disposals / write-offs [1] (315.0)  
Reclassifications [2] (461.0)  
Foreign currency translation 686.0  
Balance at the end of the year 7,586.0 7,650.0
Owned properties | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 4,466.0  
Depreciation 173.0  
Impairment [3] 0.0  
Disposals / write-offs [1] (200.0)  
Reclassifications [2] (332.0)  
Foreign currency translation 406.0  
Balance at the end of the year 4,513.0 4,466.0
Leased properties    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year [4] 3,226.0  
Balance at the end of the year [4] 3,167.0 3,226.0
Leased properties | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year [4] 3,745.0  
Additions [4],[5] 443.0  
Disposals / write-offs [1],[4] (8.0)  
Reclassifications [2],[4] 0.0  
Foreign currency translation [4] 70.0  
Balance at the end of the year [4] 4,249.0 3,745.0
Leased properties | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year [4] 519.0  
Depreciation [4] 535.0  
Impairment [3],[4] 4.0  
Disposals / write-offs [1],[4] (3.0)  
Reclassifications [2],[4] 0.0  
Foreign currency translation [4] 28.0  
Balance at the end of the year [4] 1,082.0 519.0
Leasehold improvements    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,236.0  
Balance at the end of the year 1,258.0 1,236.0
Leasehold improvements | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 3,004.0  
Additions 37.0  
Disposals / write-offs [1] (169.0)  
Reclassifications [2] 217.0  
Foreign currency translation 85.0  
Balance at the end of the year 3,174.0 3,004.0
Leasehold improvements | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,768.0  
Depreciation 236.0  
Impairment [3] 1.0  
Disposals / write-offs [1] (164.0)  
Reclassifications [2] 5.0  
Foreign currency translation 70.0  
Balance at the end of the year 1,917.0 1,768.0
IT hardware and communication equipment    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 506.0  
Balance at the end of the year 560.0 506.0
IT hardware and communication equipment | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,559.0  
Additions 192.0  
Disposals / write-offs [1] (245.0)  
Reclassifications [2] 11.0  
Foreign currency translation 65.0  
Balance at the end of the year 1,581.0 1,559.0
IT hardware and communication equipment | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,053.0  
Depreciation 170.0  
Impairment [3] 0.0  
Disposals / write-offs [1] (243.0)  
Reclassifications [2] 0.0  
Foreign currency translation 41.0  
Balance at the end of the year 1,021.0 1,053.0
Internally generated software    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 3,270.0  
Balance at the end of the year 3,630.0 3,270.0
Internally generated software | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 6,176.0  
Additions 131.0  
Disposals / write-offs [1] (135.0)  
Reclassifications [2] 1,015.0  
Foreign currency translation 75.0  
Balance at the end of the year 7,262.0 6,176.0
Internally generated software | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 2,906.0  
Depreciation 753.0  
Impairment [3] 67.0  
Disposals / write-offs [1] (129.0)  
Reclassifications [2] 0.0  
Foreign currency translation 35.0  
Balance at the end of the year 3,631.0 2,906.0
Purchased software    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 126.0  
Balance at the end of the year 150.0 126.0
Purchased software | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 485.0  
Additions 75.0  
Disposals / write-offs [1] (76.0)  
Reclassifications [2] 3.0  
Foreign currency translation 19.0  
Balance at the end of the year 506.0 485.0
Purchased software | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 358.0  
Depreciation 61.0  
Impairment [3] 0.0  
Disposals / write-offs [1] (76.0)  
Reclassifications [2] 0.0  
Foreign currency translation 13.0  
Balance at the end of the year 356.0 358.0
Other machines and equipment    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 241.0  
Balance at the end of the year 235.0 241.0
Other machines and equipment | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 799.0  
Additions 20.0  
Disposals / write-offs [1] (42.0)  
Reclassifications [2] 34.0  
Foreign currency translation 31.0  
Balance at the end of the year 843.0 799.0
Other machines and equipment | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 559.0  
Depreciation 69.0  
Impairment [3] 0.0  
Disposals / write-offs [1] (42.0)  
Reclassifications [2] 0.0  
Foreign currency translation 23.0  
Balance at the end of the year 608.0 559.0
Projects in progress    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,014.0  
Balance at the end of the year 1,036.0 [6] 1,014.0
Projects in progress | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,014.0  
Additions 1,389.0  
Disposals / write-offs [1] 0.0  
Reclassifications [2] (1,410.0)  
Foreign currency translation 43.0  
Balance at the end of the year 1,036.0 1,014.0
Projects in progress | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 0.0  
Depreciation 0.0  
Impairment [3] 0.0  
Disposals / write-offs [1] 0.0  
Reclassifications [2] 0.0  
Foreign currency translation 0.0  
Balance at the end of the year 0.0 0.0
UBS AG    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 11,826.0 11,742.0
Balance at the end of the year 11,958.0 11,826.0
Net gains / (losses) arising from sale-and-leaseback transactions 140.0  
Internally generated software in progress 762.0  
Own use properties in progress 63.0  
Leasehold improvements in progress 81.0  
Cash outflows on lease 652.0 614.0
UBS AG | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 22,329.0 21,365.0
Additions 1,989.0 1,740.0
Disposals / write-offs [7] (867.0) (554.0)
Reclassifications [8] (590.0) (391.0)
Foreign currency translation 924.0 169.0
Balance at the end of the year 23,785.0 22,329.0
UBS AG | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 10,503.0 9,623.0
Depreciation 1,779.0 1,542.0
Impairment [9] 72.0 34.0
Disposals / write-offs [7] (735.0) (533.0)
Reclassifications [8] (328.0) (248.0)
Foreign currency translation 535.0 86.0
Balance at the end of the year 11,827.0 10,503.0
UBS AG | Owned properties    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 2,914.0  
Balance at the end of the year 2,796.0 2,914.0
UBS AG | Owned properties | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 6,988.0  
Additions 25.0  
Disposals / write-offs [7] (315.0)  
Reclassifications [8] (469.0)  
Foreign currency translation 633.0  
Balance at the end of the year 6,863.0 6,988.0
UBS AG | Owned properties | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 4,074.0  
Depreciation 152.0  
Impairment [9] 0.0  
Disposals / write-offs [7] (199.0)  
Reclassifications [8] (332.0)  
Foreign currency translation 372.0  
Balance at the end of the year 4,067.0 4,074.0
UBS AG | Leased properties    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year [10] 3,149.0  
Balance at the end of the year [10] 3,072.0 3,149.0
UBS AG | Leased properties | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year [10] 3,630.0  
Additions [10],[11] 401.0  
Disposals / write-offs [7],[10] (8.0)  
Reclassifications [8],[10] 0.0  
Foreign currency translation [10] 68.0  
Balance at the end of the year [10] 4,091.0 3,630.0
UBS AG | Leased properties | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year [10] 481.0  
Depreciation [10] 512.0  
Impairment [9],[10] 4.0  
Disposals / write-offs [7],[10] (3.0)  
Reclassifications [8],[10] 0.0  
Foreign currency translation [10] 26.0  
Balance at the end of the year [10] 1,019.0 481.0
UBS AG | Leasehold improvements    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,188.0  
Balance at the end of the year 1,209.0 1,188.0
UBS AG | Leasehold improvements | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 2,917.0  
Additions 36.0  
Disposals / write-offs [7] (169.0)  
Reclassifications [8] 208.0  
Foreign currency translation 84.0  
Balance at the end of the year 3,077.0 2,917.0
UBS AG | Leasehold improvements | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 1,729.0  
Depreciation 226.0  
Impairment [9] 1.0  
Disposals / write-offs [7] (164.0)  
Reclassifications [8] 6.0  
Foreign currency translation 69.0  
Balance at the end of the year 1,868.0 1,729.0
UBS AG | IT hardware and communication equipment    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 254.0  
Balance at the end of the year 264.0 254.0
UBS AG | IT hardware and communication equipment | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 963.0  
Additions 90.0  
Disposals / write-offs [7] (155.0)  
Reclassifications [8] 8.0  
Foreign currency translation 26.0  
Balance at the end of the year 931.0 963.0
UBS AG | IT hardware and communication equipment | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 710.0  
Depreciation 92.0  
Impairment [9] 0.0  
Disposals / write-offs [7] (155.0)  
Reclassifications [8] 0.0  
Foreign currency translation 21.0  
Balance at the end of the year 668.0 710.0
UBS AG | Internally generated software    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 3,082.0  
Balance at the end of the year 3,425.0 3,082.0
UBS AG | Internally generated software | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 5,817.0  
Additions 156.0  
Disposals / write-offs [7] (133.0)  
Reclassifications [8] 937.0  
Foreign currency translation 46.0  
Balance at the end of the year 6,824.0 5,817.0
UBS AG | Internally generated software | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 2,735.0  
Depreciation 703.0  
Impairment [9] 67.0  
Disposals / write-offs [7] (126.0)  
Reclassifications [8] 0.0  
Foreign currency translation 20.0  
Balance at the end of the year 3,398.0 2,735.0
UBS AG | Purchased software    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 69.0  
Balance at the end of the year 65.0 69.0
UBS AG | Purchased software | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 302.0  
Additions 24.0  
Disposals / write-offs [7] (46.0)  
Reclassifications [8] 1.0  
Foreign currency translation 6.0  
Balance at the end of the year 287.0 302.0
UBS AG | Purchased software | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 233.0  
Depreciation 30.0  
Impairment [9] 0.0  
Disposals / write-offs [7] (46.0)  
Reclassifications [8] 0.0  
Foreign currency translation 6.0  
Balance at the end of the year 222.0 233.0
UBS AG | Other machines and equipment    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 227.0  
Balance at the end of the year 220.0 227.0
UBS AG | Other machines and equipment | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 768.0  
Additions 18.0  
Disposals / write-offs [7] (41.0)  
Reclassifications [8] 30.0  
Foreign currency translation 31.0  
Balance at the end of the year 806.0 768.0
UBS AG | Other machines and equipment | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 541.0  
Depreciation 64.0  
Impairment [9] 0.0  
Disposals / write-offs [7] (41.0)  
Reclassifications [8] 0.0  
Foreign currency translation 22.0  
Balance at the end of the year 585.0 541.0
UBS AG | Projects in progress    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 943.0  
Balance at the end of the year 907.0 [12] 943.0
UBS AG | Projects in progress | Historical cost    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 943.0  
Additions 1,239.0  
Disposals / write-offs [7] 0.0  
Reclassifications [8] (1,305.0)  
Foreign currency translation 30.0  
Balance at the end of the year 907.0 943.0
UBS AG | Projects in progress | Accumulated depreciation    
Disclosure Of Property Equipment Software [Line Items]    
Balance at the beginning of the year 0.0  
Depreciation 0.0  
Impairment [9] 0.0  
Disposals / write-offs [7] 0.0  
Reclassifications [8] 0.0  
Foreign currency translation 0.0  
Balance at the end of the year $ 0.0 $ 0.0
[1]
Includes write-offs of fully depreciated assets.
[2]
The total net reclassification amount for the respective periods represents reclassifications to Properties and other non-current assets held for sale.
[3]
Impairment charges recorded in 2020 generally relate to assets that are no longer used for which the recoverable amount based on a value in use approach was determined to be zero. Includes the impairment of internally generated software resulting from a decision in the fourth quarter of 2020 to not proceed with an internal business transfer from UBS Switzerland AG to UBS AG.
[4]
Represents right-of-use assets recognized by UBS as lessee. Includes immaterial leased IT equipment. The total cash outflow for leases during 2020 was USD 679 million (2019: USD 641 million). Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 19a, respectively. Also refer to Note 1 for more information about the nature of UBS’s leasing activities
[5]
In 2020, right-of-use assets included the Additions from sale-and-leaseback transactions, from which UBS recognized net gains of USD 140 million, included within Other income. Refer to Note 5.
[6]
Consists of USD 855 million related to internally generated software, USD 92 million related to Owned properties and USD 89 million related to Leasehold improvements.
[7]
Includes write-offs of fully depreciated assets.
[8]
The total net reclassification amount for the respective periods represents reclassifications to Properties and other non-current assets held for sale.
[9]
Impairment charges recorded in 2020 generally relate to assets that are no longer used for which the recoverable amount based on a value in use approach was determined to be zero. Includes the impairment of internally generated software resulting from a decision in the fourth quarter of 2020 to not proceed with an internal business transfer from UBS Switzerland AG to UBS AG.
[10]
Represents right-of-use assets recognized by UBS AG as lessee. Includes immaterial leased IT equipment. The total cash outflow for leases during 2020 was USD 652 million (2019: USD 614 million). Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 19a, respectively. Also refer to Note 1 for more information about the nature of UBS AG’s leasing activities
[11]
In 2020, right-of-use assets included the Additions from sale-and-leaseback transactions, from which UBS AG recognized net gains of USD 140 million, included within Other income. Refer to Note 5.
[12]
Consists of USD 762 million related to internally generated software, USD 81 million related to Leasehold improvements and USD 63 million related to Owned properties.