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Other assets and liabilities (Tables)	6 Months Ended
Other assets and liabilities (Tables)	Jun. 30, 2021
Other financial assets measured at amortized cost
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Assets Explanatory	USD million 30.6.21 31.3.21 31.12.20 Debt securities 18,484 18,533 18,801 of which: government bills / bonds 9,531 9,664 9,789 Loans to financial advisors 2,415 2,473 2,569 Fee- and commission-related receivables 1,982 2,073 2,014 Finance lease receivables 1,363 1,344 1,447 Settlement and clearing accounts 1,228 567 614 Accrued interest income 532 521 591 Other 1,139 1,260 1,158 Total other financial assets measured at amortized cost 27,143 26,770 27,194
Other non-financial assets
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Assets Explanatory	USD million 30.6.21 31.3.21 31.12.20 Precious metals and other physical commodities 5,470 5,709 6,264 Bail deposit 1 1,382 1,364 1,418 Prepaid expenses 1,083 1,065 1,081 VAT and other tax receivables 435 363 433 Properties and other non-current assets held for sale 68 248 246 Other 545 375 326 Total other non-financial assets 8,982 9,125 9,768 1 Refer to item 1 in Note 14b for more information.
Other financial liabilities measured at amortized cost
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Liabilities Explanatory	USD million 30.6.21 31.3.21 31.12.20 Other accrued expenses 1,758 1,756 1,696 Accrued interest expenses 1,015 932 1,355 Settlement and clearing accounts 2,176 1,288 1,199 Lease liabilities 3,754 3,767 3,927 Other 1,487 1,513 1,553 Total other financial liabilities measured at amortized cost 10,189 9,257 9,729
Other financial liabilities designated at fair value
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Liabilities Explanatory	USD million 30.6.21 31.3.21 31.12.20 Financial liabilities related to unit-linked investment contracts 22,217 21,357 20,975 Securities financing transactions 6,184 5,651 7,317 Over-the-counter debt instruments 2,142 1,787 2,060 Other 99 61 35 Total other financial liabilities designated at fair value 30,642 28,855 30,387 of which: life-to-date own credit (gain) / loss (39) (23) (36)
Other non-financial liabilities
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Liabilities Explanatory	USD million 30.6.21 31.3.21 31.12.20 Compensation-related liabilities 5,959 4,938 7,468 of which: Deferred Contingent Capital Plan 1,500 1,420 1,858 of which: financial advisor compensation plans 1,314 1,203 1,500 of which: other compensation plans 1,830 1,125 2,740 of which: net defined benefit liability 666 654 722 of which: other compensation-related liabilities 1 650 536 648 Deferred tax liabilities 392 329 564 Current tax liabilities 1,250 1,122 1,009 VAT and other tax payables 597 667 523 Deferred income 262 225 228 Other 116 111 61 Total other non-financial liabilities 8,576 7,391 9,854 1 Includes liabilities for payroll taxes and untaken vacation.