XML 200 R82.htm IDEA: XBRL DOCUMENT v3.20.4
Other financial and non-financial liabilities (Tables)
 12 Months Ended
Dec. 31, 2020
Other financial liabilities measured at amortized cost  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.2031.12.19
Other accrued expenses 1,696 1,928
Accrued interest expenses 1,355 1,562
Settlement and clearing accounts 1,199 1,379
Lease liabilities 3,927 3,943
Other 1,553 900
Total other financial liabilities measured at amortized cost 9,729 9,712
Other financial liabilities designated at fair value  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.2031.12.19
Financial liabilities related to unit-linked investment contracts 20,975 28,145
Securities financing transactions 7,317 5,742
Over-the-counter debt instruments 2,060 2,022
Other 35 31
Total other financial liabilities designated at fair value 30,387 35,940
of which: life-to-date own credit (gain) / loss (36) (4)
Other non-financial liabilities  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.2031.12.19
Compensation-related liabilities1,2 7,468 6,855
of which: Deferred Contingent Capital Plan 1,858 1,855
of which: financial advisor compensation plans2 1,500 1,506
of which: other compensation plans 2,740 2,310
of which: net defined benefit liability 722 633
of which: other compensation-related liabilities3 648 552
Deferred tax liabilities 564 311
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
1 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. 2 Comparative-period information has been restated. Refer to Note 1b for more information. 3 Includes liabilities for payroll taxes and untaken vacation.
UBS AG | Other financial liabilities measured at amortized cost  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.2031.12.19
Other accrued expenses 1,508 1,697
Accrued interest expenses 1,382 1,596
Settlement and clearing accounts 1,181 1,368
Lease liabilities 3,821 3,858
Other1 2,530 1,854
Total other financial liabilities measured at amortized cost 10,421 10,373
1 In 2020 UBS AG modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees. Refer to Note 1b for more information.
UBS AG | Other financial liabilities designated at fair value  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.2031.12.19
Financial liabilities related to unit-linked investment contracts 20,975 28,145
Securities financing transactions 7,317 5,742
Over-the-counter debt instruments 2,060 2,022
Funding from UBS Group AG and its subsidiaries 1,375 217
Other 46 31
Total other financial liabilities designated at fair value 31,773 36,157
of which: life-to-date own credit (gain) / loss 148 6
UBS AG | Other non-financial liabilities  
Disclosure Of Other Liabilities [Line Items]  
Disclosure Of Other Liabilities Explanatory
USD million31.12.2031.12.19
Compensation-related liabilities1 4,776 4,339
of which: financial advisor compensation plans1 1,497 1,502
of which: other compensation plans 2,034 1,750
of which: net defined benefit liability 711 629
of which: other compensation-related liabilities2 534 458
Deferred tax liabilities 558 311
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
1 Comparative-period information has been restated. Refer to Note 1b for more information. 2 Includes liabilities for payroll taxes and untaken vacation.