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Employee benefits: variable compensation - Effect on income statement (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year $ 7,520 [1] $ 7,045 [2] $ 7,292 [3]
Variable compensation including FA variable compensation deferred to the next and following years 4,524 [4] 4,259 [5] 4,694 [6]
Variable compensation including FA variable compensation related to share-based compensation 686 610 634
Variable compensation including FA variable compensation related to share-based compensation - performance awards 517 461 526
Variable compensation including FA variable compensation related to share-based compensation - other variable compensation 50 43 12
Variable compensation including FA variable compensation related to share-based compensation - financial advisor variable compensation 119 106 95
Variable compensation including FA variable compensation related to share-based compensation recognized within other Note 6 expense categories 100 61 49
Salaries related to share-based compensation 4 10 15
Social security related to share-based compensation 54 25 8
Personnel expenses related to share-based compensation - Equity Plus Plan 42 27 26
Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 6,012 5,617 5,889
Variable compensation including FA variable compensation deferred to the next and following years 1,760 [4] 1,093 [5] 1,250 [6]
Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 1,508 1,428 1,403
Variable compensation including FA variable compensation deferred to the next and following years 2,764 [4] 3,166 [5] 3,444 [6]
Variable compensation - performance awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,209 2,755 2,995
Variable compensation including FA variable compensation deferred to the next and following years 1,044 [4] 1,036 [5] 1,238 [6]
Variable compensation - performance awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,508 2,193 2,461
Variable compensation including FA variable compensation deferred to the next and following years 756 [4] 429 [5] 585 [6]
Variable compensation - performance awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 701 562 534
Variable compensation including FA variable compensation deferred to the next and following years 288 [4] 608 [5] 653 [6]
Non-deferred cash      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,141 1,868 2,057
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
Non-deferred cash | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,167 1,894 2,089
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
Non-deferred cash | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year (26) (26) (32)
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
Deferred compensation awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 1,068 887 938
Variable compensation including FA variable compensation deferred to the next and following years 1,044 [4] 1,036 [5] 1,238 [6]
Deferred compensation awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 341 299 373
Variable compensation including FA variable compensation deferred to the next and following years 756 [4] 429 [5] 585 [6]
Deferred compensation awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 727 588 565
Variable compensation including FA variable compensation deferred to the next and following years 288 [4] 608 [5] 653 [6]
of which: Equity Ownership Plan      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 463 422 526
Variable compensation including FA variable compensation deferred to the next and following years 376 [4] 424 [5] 570 [6]
of which: Equity Ownership Plan | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 137 122 217
Variable compensation including FA variable compensation deferred to the next and following years 306 [4] 205 [5] 325 [6]
of which: Equity Ownership Plan | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 327 300 309
Variable compensation including FA variable compensation deferred to the next and following years 69 [4] 219 [5] 244 [6]
of which: Deferred Contingent Capital Plan      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 463 375 357
Variable compensation including FA variable compensation deferred to the next and following years 476 [4] 538 [5] 620 [6]
of which: Deferred Contingent Capital Plan | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 112 113 131
Variable compensation including FA variable compensation deferred to the next and following years 280 [4] 173 [5] 238 [6]
of which: Deferred Contingent Capital Plan | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 351 262 226
Variable compensation including FA variable compensation deferred to the next and following years 196 [4] 365 [5] 382 [6]
of which: Long Term Incentive Plan      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 54 39  
Variable compensation including FA variable compensation deferred to the next and following years 61 [4] 25 [5]  
of which: Long Term Incentive Plan | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 42 39  
Variable compensation including FA variable compensation deferred to the next and following years 50 [4] 25 [5]  
of which: Long Term Incentive Plan | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 11 0  
Variable compensation including FA variable compensation deferred to the next and following years 10 [4] 0 [5]  
of which: Asset Management EOP      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 88 51 53
Variable compensation including FA variable compensation deferred to the next and following years 132 [4] 49 [5] 48 [6]
of which: Asset Management EOP | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 49 25 25
Variable compensation including FA variable compensation deferred to the next and following years 120 [4] 26 [5] 22 [6]
of which: Asset Management EOP | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 39 26 28
Variable compensation including FA variable compensation deferred to the next and following years 12 [4] 23 [5] 26 [6]
of which: Other performance awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year     2
Variable compensation including FA variable compensation deferred to the next and following years [6]     1
of which: Other performance awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year     0
Variable compensation including FA variable compensation deferred to the next and following years [6]     0
of which: Other performance awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year     2
Variable compensation including FA variable compensation deferred to the next and following years [6]     1
Variable compensation - other      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [7] 220 246 243
Variable compensation including FA variable compensation deferred to the next and following years [7] 374 [4] 349 [5] 450 [6]
Variable compensation - other | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [7] 126 159 162
Variable compensation including FA variable compensation deferred to the next and following years [7] 181 [4] 117 [5] 180 [6]
Variable compensation - other | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [7] 94 88 80
Variable compensation including FA variable compensation deferred to the next and following years [7] 192 [4] 232 [5] 269 [6]
Total variable compensation excluding financial advisor variable compensation      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,429 3,001 3,238
Variable compensation including FA variable compensation deferred to the next and following years 1,418 [4] 1,385 [5] 1,688 [6]
Total variable compensation excluding financial advisor variable compensation | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,634 2,352 2,624
Variable compensation including FA variable compensation deferred to the next and following years 938 [4] 545 [5] 766 [6]
Total variable compensation excluding financial advisor variable compensation | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 795 650 614
Variable compensation including FA variable compensation deferred to the next and following years 480 [4] 840 [5] 922 [6]
Total FA variable compensation      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 4,091 4,043 4,054
Variable compensation including FA variable compensation deferred to the next and following years 3,106 [4] 2,874 [5] 3,006 [6]
Total FA variable compensation | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,378 3,265 3,266
Variable compensation including FA variable compensation deferred to the next and following years 822 [4] 548 [5] 484 [6]
Total FA variable compensation | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 713 778 789
Variable compensation including FA variable compensation deferred to the next and following years 2,284 [4] 2,327 [5] 2,522 [6]
Financial advisor variable compensation      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,589 3,501 3,470
Variable compensation including FA variable compensation deferred to the next and following years 952 [4] 907 [5] 767 [6]
Financial advisor variable compensation | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,356 3,233 3,233
Variable compensation including FA variable compensation deferred to the next and following years 350 [4] 197 [5] 128 [6]
Financial advisor variable compensation | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 233 268 237
Variable compensation including FA variable compensation deferred to the next and following years 602 [4] 710 [5] 639 [6]
of which: non-deferred cash      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,154 3,064 3,089
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
of which: non-deferred cash | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,154 3,064 3,089
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
of which: non-deferred cash | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 0 0 0
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
of which: deferred share-based awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 119 106 95
Variable compensation including FA variable compensation deferred to the next and following years 214 [4] 183 [5] 183 [6]
of which: deferred share-based awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 69 57 51
Variable compensation including FA variable compensation deferred to the next and following years 79 [4] 54 [5] 52 [6]
of which: deferred share-based awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 50 48 44
Variable compensation including FA variable compensation deferred to the next and following years 135 [4] 130 [5] 131 [6]
of which: deferred cash-based awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 316 331 286
Variable compensation including FA variable compensation deferred to the next and following years 738 [4] 724 [5] 584 [6]
of which: deferred cash-based awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 133 112 93
Variable compensation including FA variable compensation deferred to the next and following years 271 [4] 144 [5] 76 [6]
of which: deferred cash-based awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 183 219 193
Variable compensation including FA variable compensation deferred to the next and following years 467 [4] 580 [5] 507 [6]
Compensation commitments with recruited financial advisors      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [8] 502 542 584
Variable compensation including FA variable compensation deferred to the next and following years [8] 2,155 [4] 1,967 [5] 2,240 [6]
Compensation commitments with recruited financial advisors | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [8] 22 32 33
Variable compensation including FA variable compensation deferred to the next and following years [8] 473 [4] 350 [5] 357 [6]
Compensation commitments with recruited financial advisors | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [8] 480 510 551
Variable compensation including FA variable compensation deferred to the next and following years [8] 1,682 [4] 1,617 [5] 1,883 [6]
UBS AG      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 7,246 [9] 6,814 [10] 7,068 [11]
Variable compensation including FA variable compensation deferred to the next and following years 4,481 [4] 4,222 [5] 4,656 [6]
Variable compensation including FA variable compensation related to share-based compensation 666 595 612
Variable compensation including FA variable compensation related to share-based compensation - performance awards 498 448 507
Variable compensation including FA variable compensation related to share-based compensation - other variable compensation 49 42 10
Variable compensation including FA variable compensation related to share-based compensation - financial advisor variable compensation 119 106 95
Variable compensation including FA variable compensation related to share-based compensation recognized within other Note 6 expense categories 88 54 44
Salaries related to share-based compensation 4 10 15
Social security related to share-based compensation 51 23 7
Personnel expenses related to share-based compensation - Equity Plus Plan 34 22 22
UBS AG | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 5,765 5,398 5,666
Variable compensation including FA variable compensation deferred to the next and following years 1,732 [4] 1,076 [5] 1,233 [6]
UBS AG | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 1,481 1,416 1,402
Variable compensation including FA variable compensation deferred to the next and following years 2,749 [4] 3,146 [5] 3,424 [6]
UBS AG | Variable compensation - performance awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,953 2,545 2,794
Variable compensation including FA variable compensation deferred to the next and following years 1,011 [4] 1,005 [5] 1,208 [6]
UBS AG | Variable compensation - performance awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,278 1,993 2,256
Variable compensation including FA variable compensation deferred to the next and following years 734 [4] 413 [5] 570 [6]
UBS AG | Variable compensation - performance awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 675 553 538
Variable compensation including FA variable compensation deferred to the next and following years 277 [4] 592 [5] 638 [6]
UBS AG | Non-deferred cash      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 1,920 1,682 1,870
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
UBS AG | Non-deferred cash | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 1,948 1,706 1,896
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
UBS AG | Non-deferred cash | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year (29) (24) (26)
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
UBS AG | Deferred compensation awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 1,034 863 924
Variable compensation including FA variable compensation deferred to the next and following years 1,011 [4] 1,005 [5] 1,208 [6]
UBS AG | Deferred compensation awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 329 287 360
Variable compensation including FA variable compensation deferred to the next and following years 734 [4] 413 [5] 570 [6]
UBS AG | Deferred compensation awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 704 576 564
Variable compensation including FA variable compensation deferred to the next and following years 277 [4] 592 [5] 638 [6]
UBS AG | of which: Equity Ownership Plan      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 446 410 507
Variable compensation including FA variable compensation deferred to the next and following years 365 [4] 412 [5] 554 [6]
UBS AG | of which: Equity Ownership Plan | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 131 115 208
Variable compensation including FA variable compensation deferred to the next and following years 298 [4] 198 [5] 316 [6]
UBS AG | of which: Equity Ownership Plan | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 315 294 299
Variable compensation including FA variable compensation deferred to the next and following years 67 [4] 213 [5] 238 [6]
UBS AG | of which: Deferred Contingent Capital Plan      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 448 365 361
Variable compensation including FA variable compensation deferred to the next and following years 459 [4] 521 [5] 605 [6]
UBS AG | of which: Deferred Contingent Capital Plan | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 108 109 126
Variable compensation including FA variable compensation deferred to the next and following years 271 [4] 166 [5] 232 [6]
UBS AG | of which: Deferred Contingent Capital Plan | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 339 256 235
Variable compensation including FA variable compensation deferred to the next and following years 189 [4] 356 [5] 373 [6]
UBS AG | of which: Long Term Incentive Plan      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 52 38  
Variable compensation including FA variable compensation deferred to the next and following years 55 [4] 23  
UBS AG | of which: Long Term Incentive Plan | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 41 38  
Variable compensation including FA variable compensation deferred to the next and following years 46 [4] 23  
UBS AG | of which: Long Term Incentive Plan | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 11 0  
Variable compensation including FA variable compensation deferred to the next and following years 9 [4] 0  
UBS AG | of which: Asset Management EOP      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 88 51 53
Variable compensation including FA variable compensation deferred to the next and following years 132 [4] 49 [5] 48 [6]
UBS AG | of which: Asset Management EOP | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 49 25 25
Variable compensation including FA variable compensation deferred to the next and following years 120 [4] 26 [5] 22 [6]
UBS AG | of which: Asset Management EOP | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 39 26 28
Variable compensation including FA variable compensation deferred to the next and following years 12 [4] 23 [5] 26 [6]
UBS AG | of which: Other performance awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year     2
Variable compensation including FA variable compensation deferred to the next and following years [6]     1
UBS AG | of which: Other performance awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year     0
Variable compensation including FA variable compensation deferred to the next and following years [6]     0
UBS AG | of which: Other performance awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year     2
Variable compensation including FA variable compensation deferred to the next and following years [6]     1
UBS AG | Variable compensation - other      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [7] 201 225 220
Variable compensation including FA variable compensation deferred to the next and following years [7] 364 [4] 343 [5] 442 [6]
UBS AG | Variable compensation - other | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [7] 109 140 144
Variable compensation including FA variable compensation deferred to the next and following years [7] 176 [4] 115 [5] 178 [6]
UBS AG | Variable compensation - other | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [7] 92 85 75
Variable compensation including FA variable compensation deferred to the next and following years [7] 189 [4] 228 [5] 264 [6]
UBS AG | Total variable compensation excluding financial advisor variable compensation      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,155 2,770 3,013
Variable compensation including FA variable compensation deferred to the next and following years 1,375 [4] 1,348 [5] 1,650 [6]
UBS AG | Total variable compensation excluding financial advisor variable compensation | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 2,387 2,133 2,400
Variable compensation including FA variable compensation deferred to the next and following years 909 [4] 528 [5] 748 [6]
UBS AG | Total variable compensation excluding financial advisor variable compensation | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 768 638 613
Variable compensation including FA variable compensation deferred to the next and following years 465 [4] 820 [5] 902 [6]
UBS AG | Total FA variable compensation      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 4,091 4,043 4,054
Variable compensation including FA variable compensation deferred to the next and following years 3,106 [4] 2,874 [5] 3,006 [6]
UBS AG | Total FA variable compensation | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,378 3,265 3,266
Variable compensation including FA variable compensation deferred to the next and following years 822 [4] 548 [5] 484 [6]
UBS AG | Total FA variable compensation | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 713 778 789
Variable compensation including FA variable compensation deferred to the next and following years 2,284 [4] 2,327 [5] 2,522 [6]
UBS AG | Financial advisor variable compensation      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,589 3,501 3,470
Variable compensation including FA variable compensation deferred to the next and following years 952 [4] 907 [5] 767 [6]
UBS AG | Financial advisor variable compensation | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,356 3,233 3,233
Variable compensation including FA variable compensation deferred to the next and following years 350 [4] 197 [5] 128 [6]
UBS AG | Financial advisor variable compensation | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 233 268 237
Variable compensation including FA variable compensation deferred to the next and following years 602 [4] 710 [5] 639 [6]
UBS AG | of which: non-deferred cash      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,154 3,064 3,089
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
UBS AG | of which: non-deferred cash | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 3,154 3,064 3,089
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
UBS AG | of which: non-deferred cash | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 0 0 0
Variable compensation including FA variable compensation deferred to the next and following years 0 [4] 0 [5] 0 [6]
UBS AG | of which: deferred share-based awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 119 106 95
Variable compensation including FA variable compensation deferred to the next and following years 214 [4] 183 [5] 183 [6]
UBS AG | of which: deferred share-based awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 69 57 51
Variable compensation including FA variable compensation deferred to the next and following years 79 [4] 54 [5] 52 [6]
UBS AG | of which: deferred share-based awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 50 48 44
Variable compensation including FA variable compensation deferred to the next and following years 135 [4] 130 [5] 131 [6]
UBS AG | of which: deferred cash-based awards      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 316 331 286
Variable compensation including FA variable compensation deferred to the next and following years 738 [4] 724 [5] 584 [6]
UBS AG | of which: deferred cash-based awards | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 133 112 93
Variable compensation including FA variable compensation deferred to the next and following years 271 [4] 144 [5] 76 [6]
UBS AG | of which: deferred cash-based awards | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year 183 219 193
Variable compensation including FA variable compensation deferred to the next and following years 467 [4] 580 [5] 507 [6]
UBS AG | Compensation commitments with recruited financial advisors      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [8] 502 542 584
Variable compensation including FA variable compensation deferred to the next and following years [8] 2,155 [4] 1,967 [5] 2,240 [6]
UBS AG | Compensation commitments with recruited financial advisors | Related to performance year      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [8] 22 32 33
Variable compensation including FA variable compensation deferred to the next and following years [8] 473 [4] 350 [5] 357 [6]
UBS AG | Compensation commitments with recruited financial advisors | Related to prior performance years      
Income Statement Compensation Items [Line Items]      
Variable compensation including FA variable compensation for the current year [8] 480 510 551
Variable compensation including FA variable compensation deferred to the next and following years [8] $ 1,682 [4] $ 1,617 [5] $ 1,883 [6]
[1]
Includes USD 686 million in expenses related to share-based compensation (performance awards: USD 517 million; other variable compensation: USD 50 million; financial advisor compensation: USD 119 million). A further USD 100 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 4 million related to role-based allowances; social security: USD 54 million; other personnel expenses: USD 42 million related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 691 million.
[2]
Includes USD 610 million in expenses related to share-based compensation (performance awards: USD 461 million; other variable compensation: USD 43 million; financial advisor compensation: USD 106 million). A further USD 61 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 10 million related to role-based allowances; social security: USD 25 million; other personnel expenses: USD 27 million related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 619 million.
[3]
Includes USD 634 million in expenses related to share-based compensation (performance awards: USD 526 million; other variable compensation: USD 12 million; financial advisor compensation: USD 95 million). A further USD 49 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 15 million related to role-based allowances; social security: USD 8 million; other personnel expenses: USD 26 million related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 676 million.
[4]
Estimate as of 31 December 2020. Actual amounts to be expensed in future periods may vary, e.g., due to forfeiture of awards
[5]
Estimate as of 31 December 2019. Actual amounts expensed may vary, e.g., due to forfeiture of awards
[6]
Estimate as of 31 December 2018. Actual amounts expensed may vary, e.g., due to forfeiture of awards
[7]
Comprised of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan.
[8]
Reflects expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. Amounts reflected as deferred expenses represent the maximum deferred exposure as of the balance sheet date.
[9]
Includes USD 666 million in expenses related to share-based compensation (performance awards: USD 498 million; other variable compensation: USD 49 million; financial advisor compensation: USD 119 million). A further USD 88 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 4 million related to role-based allowances; social security: USD 51 million; other personnel expenses: USD 34 million related to the Equity Plus Plan).
[10]
Includes USD 595 million in expenses related to share-based compensation (performance awards: USD 448 million; other variable compensation: USD 42 million; financial advisor compensation: USD 106 million). A further USD 54 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 10 million related to role-based allowances; social security: USD 23 million; other personnel expenses: USD 22 million related to the Equity Plus Plan).
[11]
Includes USD 612 million in expenses related to share-based compensation (performance awards: USD 507 million; other variable compensation: USD 10 million; financial advisor compensation: USD 95 million). A further USD 44 million in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 15 million related to role-based allowances; social security: USD 7 million; other personnel expenses: USD 22 million related to the Equity Plus Plan).