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Offsetting financial liabilities (Detail) - USD ($)
$ in Billions
Dec. 31, 2020
Dec. 31, 2019
Netting recognized on the balance sheet    
Gross liabilities before netting $ 297.8 $ 255.6
Netting with gross assets [1] (97.5) (98.9)
Net liabilities recognized on the balance sheet 200.3 156.6
Netting potential not recognized on the balance sheet    
Financial assets [2] (139.2) (107.0)
Collateral pledged [2] (35.5) (29.0)
Liabilities after consideration of netting potential [2] 25.6 20.6
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [3] 34.8 39.4
Total liabilities    
Total liabilities after consideration of netting potential 60.4 60.0
Total liabilities recognized on the balance sheet 235.1 196.0
Payables from securities financing transactions    
Netting recognized on the balance sheet    
Gross liabilities before netting 18.2 19.8
Netting with gross assets [1] (13.3) (14.0)
Net liabilities recognized on the balance sheet 4.9 5.8
Netting potential not recognized on the balance sheet    
Financial assets [2] (1.6) (0.8)
Collateral pledged [2] (3.3) (5.0)
Liabilities after consideration of netting potential [2] 0.0 0.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [3] 1.4 2.0
Total liabilities    
Total liabilities after consideration of netting potential 1.4 2.0
Total liabilities recognized on the balance sheet 6.3 7.8
Derivative financial instruments - liabilities    
Netting recognized on the balance sheet    
Gross liabilities before netting 157.1 118.1
Netting with gross assets [1] (5.0) (3.4)
Net liabilities recognized on the balance sheet 152.1 114.8
Netting potential not recognized on the balance sheet    
Financial assets [2] (117.2) (89.3)
Collateral pledged [2] (23.9) (16.8)
Liabilities after consideration of netting potential [2] 10.9 8.6
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [3] 9.0 6.1
Total liabilities    
Total liabilities after consideration of netting potential 19.9 14.8
Total liabilities recognized on the balance sheet 161.1 120.9
Cash collateral payables on derivative instruments    
Netting recognized on the balance sheet    
Gross liabilities before netting [4] 35.6 34.2
Netting with gross assets [1],[4] 0.0 (4.0)
Net liabilities recognized on the balance sheet [4] 35.6 30.1
Netting potential not recognized on the balance sheet    
Financial assets [2],[4] (19.6) (16.5)
Collateral pledged [2],[4] (2.1) (1.7)
Liabilities after consideration of netting potential [2],[4] 13.9 12.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [3],[4] 1.7 1.3
Total liabilities    
Total liabilities after consideration of netting potential [4] 15.7 13.3
Total liabilities recognized on the balance sheet [4] 37.3 31.4
Other financial liabilities designated at fair value    
Netting recognized on the balance sheet    
Gross liabilities before netting 87.0 83.5
Netting with gross assets [1] (79.2) (77.6)
Net liabilities recognized on the balance sheet 7.8 5.9
Netting potential not recognized on the balance sheet    
Financial assets [2] (0.8) (0.4)
Collateral pledged [2] (6.3) (5.6)
Liabilities after consideration of netting potential [2] 0.7 0.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [3] 22.6 30.0
Total liabilities    
Total liabilities after consideration of netting potential 23.3 30.0
Total liabilities recognized on the balance sheet 30.4 35.9
of which: repurchase agreements    
Netting recognized on the balance sheet    
Gross liabilities before netting 86.2 83.1
Netting with gross assets [1] (79.2) (77.6)
Net liabilities recognized on the balance sheet 7.0 5.5
Netting potential not recognized on the balance sheet    
Financial assets [2] (0.8) (0.4)
Collateral pledged [2] (6.3) (5.2)
Liabilities after consideration of netting potential [2] 0.0 0.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [3] 0.3 0.2
Total liabilities    
Total liabilities after consideration of netting potential 0.3 0.2
Total liabilities recognized on the balance sheet 7.3 5.7
UBS AG    
Netting recognized on the balance sheet    
Gross liabilities before netting 297.8 255.6
Netting with gross assets [5] (97.5) (98.9)
Net liabilities recognized on the balance sheet 200.3 156.6
Netting potential not recognized on the balance sheet    
Financial assets [6] (139.2) (107.0)
Collateral pledged [6] (35.5) (29.0)
Liabilities after consideration of netting potential [6] 25.6 20.6
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [7] 36.2 39.6
Total liabilities    
Total liabilities after consideration of netting potential 61.7 60.2
Total liabilities recognized on the balance sheet 236.5 196.2
UBS AG | Payables from securities financing transactions    
Netting recognized on the balance sheet    
Gross liabilities before netting 18.2 19.8
Netting with gross assets [5] (13.3) (14.0)
Net liabilities recognized on the balance sheet 4.9 5.8
Netting potential not recognized on the balance sheet    
Financial assets [6] (1.6) (0.8)
Collateral pledged [6] (3.3) (5.0)
Liabilities after consideration of netting potential [6] 0.0 0.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [7] 1.4 2.0
Total liabilities    
Total liabilities after consideration of netting potential 1.4 2.0
Total liabilities recognized on the balance sheet 6.3 7.8
UBS AG | Derivative financial instruments - liabilities    
Netting recognized on the balance sheet    
Gross liabilities before netting 157.1 118.1
Netting with gross assets [5] (5.0) (3.4)
Net liabilities recognized on the balance sheet 152.1 114.8
Netting potential not recognized on the balance sheet    
Financial assets [6] (117.2) (89.3)
Collateral pledged [6] (23.9) (16.8)
Liabilities after consideration of netting potential [6] 10.9 8.6
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [7] 9.0 6.1
Total liabilities    
Total liabilities after consideration of netting potential 19.9 14.8
Total liabilities recognized on the balance sheet 161.1 120.9
UBS AG | Cash collateral payables on derivative instruments    
Netting recognized on the balance sheet    
Gross liabilities before netting [8] 35.6 34.2
Netting with gross assets [5],[8] 0.0 (4.0)
Net liabilities recognized on the balance sheet [8] 35.6 30.1
Netting potential not recognized on the balance sheet    
Financial assets [6],[8] (19.6) (16.5)
Collateral pledged [6],[8] (2.1) (1.7)
Liabilities after consideration of netting potential [6],[8] 13.9 12.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [7],[8] 1.7 1.3
Total liabilities    
Total liabilities after consideration of netting potential [8] 15.7 13.3
Total liabilities recognized on the balance sheet [8] 37.3 31.4
UBS AG | Other financial liabilities designated at fair value    
Netting recognized on the balance sheet    
Gross liabilities before netting 87.0 83.5
Netting with gross assets [5] (79.2) (77.6)
Net liabilities recognized on the balance sheet 7.8 5.9
Netting potential not recognized on the balance sheet    
Financial assets [6] (0.8) (0.4)
Collateral pledged [6] (6.3) (5.6)
Liabilities after consideration of netting potential [6] 0.7 0.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [7] 24.0 30.2
Total liabilities    
Total liabilities after consideration of netting potential 24.7 30.2
Total liabilities recognized on the balance sheet 31.8 36.2
UBS AG | of which: repurchase agreements    
Netting recognized on the balance sheet    
Gross liabilities before netting 86.2 83.1
Netting with gross assets [5] (79.2) (77.6)
Net liabilities recognized on the balance sheet 7.0 5.5
Netting potential not recognized on the balance sheet    
Financial assets [6] (0.8) (0.4)
Collateral pledged [6] (6.3) (5.2)
Liabilities after consideration of netting potential [6] 0.0 0.0
Liabilities not subject to netting arrangements    
Liabilities recognized on the balance sheet [7] 0.3 0.2
Total liabilities    
Total liabilities after consideration of netting potential 0.3 0.2
Total liabilities recognized on the balance sheet $ 7.3 $ 5.7
[1]
The logic of the table results in amounts presented in the “Netting with gross assets” column corresponding to the amounts presented in the “Netting with gross liabilities” column in the assets table presented on the previous page. Netting in this column for repurchase agreements presented within the lines “Payables from securities financing transactions” and “Other financial liabilities designated at fair value” taken together corresponds to the amounts presented for reverse repurchase agreements in the “Receivables from securities financing transactions” and “Financial assets at fair value not held for trading” lines in the assets table presented on the previous page.
[2]
For the purpose of this disclosure, the amounts of financial instruments and cash collateral presented have been capped so as not to exceed the net amount of financial liabilities presented on the balance sheet; i.e., over-collateralization, where it exists, is not reflected in the table.
[3]
Includes liabilities not subject to enforceable netting arrangements and other out-of-scope items.
[4]
The net amount of Cash collateral payables on derivative instruments recognized on the balance sheet includes certain OTC derivatives that are net settled on a daily basis either legally or in substance under IAS 32 principles and exchange-traded derivatives that are economically settled on a daily basis
[5]
The logic of the table results in amounts presented in the “Netting with gross assets” column corresponding to the amounts presented in the “Netting with gross liabilities” column in the assets table presented on the previous page. Netting in this column for repurchase agreements presented within the lines “Payables from securities financing transactions” and “Other financial liabilities designated at fair value” taken together corresponds to the amounts presented for reverse repurchase agreements in the “Receivables from securities financing transactions” and “Financial assets at fair value not held for trading” lines in the assets table presented on the previous page.
[6]
For the purpose of this disclosure, the amounts of financial instruments and cash collateral presented have been capped so as not to exceed the net amount of financial liabilities presented on the balance sheet; i.e., over-collateralization, where it exists, is not reflected in the table.
[7]
Includes liabilities not subject to enforceable netting arrangements and other out-of-scope items.
[8]
The net amount of Cash collateral payables on derivative instruments recognized on the balance sheet includes certain OTC derivatives that are net settled on a daily basis either legally or in substance under IAS 32 principles and exchange-traded derivatives that are economically settled on a daily basis