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Other non-financial liabilities (Detail) - USD ($)
$ in Millions
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Jan. 01, 2018
Other Non-Financial Liabilities [Line Items]        
Compensation-related liabilities $ 7,468 [1],[2] $ 6,855 [1],[2] $ 7,321 $ 7,916
of which: Deferred Contingent Capital Plan 1,858 1,855    
of which: financial advisor compensation plans 1,500 [1] 1,506 [1] 1,501  
of which: other compensation plans 2,740 2,310    
of which: net defined benefit liability 722 633    
of which: other compensation-related liabilities [3] 648 552    
Deferred tax liabilities 564 311 [4]    
Current tax liabilities 1,009 852    
VAT and other tax payables 523 475    
Deferred income 228 141    
Other 61 202    
Total other non-financial liabilities 9,854 8,837 9,065 9,486
UBS AG        
Other Non-Financial Liabilities [Line Items]        
Compensation-related liabilities 4,776 [1] 4,339 [1] 4,688 5,079
of which: financial advisor compensation plans 1,497 [1] 1,502 [1] 1,497  
of which: other compensation plans 2,034 1,750    
of which: net defined benefit liability 711 629    
of which: other compensation-related liabilities [3] 534 458    
Deferred tax liabilities 558 311 [4]    
Current tax liabilities 943 780    
VAT and other tax payables 470 445    
Deferred income 212 134    
Other 61 202    
Total other non-financial liabilities $ 7,018 $ 6,211 [5] $ 6,318 $ 6,542
[1]
Comparative-period information has been restated. Refer to Note 1b for more information.
[2]
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
[3]
Includes liabilities for payroll taxes and untaken vacation.
[4]
Comparative-period information has been restated. Refer to Note 1b for more information
[5]
Comparative-period information has been restated. Refer to Note 1b for more information.