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Hedge accounting (Detail 1) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Fair value hedges | Interest rate risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount $ 80,759 $ 69,750
Derivative financial assets   33
Derivative financial liabilities 12 14
Changes in fair value of hedging instruments [1] 1,231 1,389
Changes in fair value of hedged items [1] (1,247) (1,376)
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss (16) 13
Fair value hedges | Foreign exchange risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount [2],[3] 21,555  
Derivative financial assets [2],[3] 449  
Derivative financial liabilities [2],[3] 7  
Changes in fair value of hedging instruments [1],[2],[3] (1,735)  
Changes in fair value of hedged items [1],[2],[3] 1,715  
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss [2],[3] (20)  
Cash flow hedges | Interest rate risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount 72,732 69,443
Derivative financial assets 18 16
Changes in fair value of hedging instruments [1] 2,213 1,639
Changes in fair value of hedged items [1] (2,012) (1,571)
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss 201 68
Hedges of net investments in foreign operations | Foreign exchange risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount 13,775 11,992
Derivative financial assets 3 9
Derivative financial liabilities 194 171
Changes in fair value of hedging instruments [1] (937) (142)
Changes in fair value of hedged items [1] 936 134
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss (2) (8)
UBS AG | Fair value hedges | Interest rate risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount 80,759 69,750
Derivative financial assets   33
Derivative financial liabilities 12 14
Changes in fair value of hedging instruments [1] 1,231 1,389
Changes in fair value of hedged items [1] (1,247) (1,376)
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss (16) 13
UBS AG | Fair value hedges | Foreign exchange risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount [2],[3] 21,555  
Derivative financial assets [2],[3] 449  
Derivative financial liabilities [2],[3] 7  
Changes in fair value of hedging instruments [1],[2],[3] (1,735)  
Changes in fair value of hedged items [1],[2],[3] 1,715  
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss [2],[3] (20)  
UBS AG | Cash flow hedges | Interest rate risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount 72,732 69,443
Derivative financial assets 18 16
Changes in fair value of hedging instruments [1] 2,213 1,639
Changes in fair value of hedged items [1] (2,012) (1,571)
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss 201 68
UBS AG | Hedges of net investments in foreign operations | Foreign exchange risk    
Disclosure Of Hedge Accounting [Line Items]    
Notional amount 13,634 11,875
Derivative financial assets 3 9
Derivative financial liabilities 193 170
Changes in fair value of hedging instruments [1] (939) (153)
Changes in fair value of hedged items [1] 938 144
Hedge ineffectiveness recognized in Other net income from financial instruments measured at fair value through profit or loss $ (2) $ (8)
[1]
Amounts used as the basis for recognizing hedge ineffectiveness for the period
[2]
Fair value hedges of foreign exchange risk started on 1 January 2020.
[3]
The foreign currency basis spread of cross-currency swaps designated as hedging derivatives is excluded from the hedge accounting designation and accounted for as a cost of hedging with amounts deferred in Other comprehensive income within Equity.