Provisions and contingent liabilities (Tables)

6 Months Ended

Jun. 30, 2021

Disclosure Of Other Provisions [Line Items]

Disclosure Of Provisions Breakdown Explanatory

USD million

30.6.21

31.3.21

31.12.20

Provisions other than provisions for expected credit losses

2,646

2,481

2,571

Provisions for expected credit losses

209

245

257

Total provisions

2,855

2,726

2,828

Disclosure Of Other Provisions Explanatory

USD million

Litigation,

regulatory and

similar matters

1

Restructuring

2

Other

3

Total

Balance as of 31 December 2020

2,135

72

363

2,571

Balance as of 31 March 2021

2,072

61

348

2,481

Increase in provisions recognized in the income statement

87

147

33

267

Release of provisions recognized in the income statement

(24)

(6)

(4)

(34)

Provisions used in conformity with designated purpose

(27)

(23)

(31)

(82)

Capitalized reinstatement costs

0

0

(1)

(1)

Reclassifications

0

1

(1)

0

Foreign currency translation / unwind of discount

11

(2)

5

13

Balance as of 30 June 2021

2,119

179

348

2,646

1 Comprises provisions for losses resulting from legal, liability and compliance risks. 2 Includes personnel-related restructuring provisions of USD

135

 million as of 30 June 2021 (31 March 2021: USD

12

 million;

31 December 2020: USD

18

 million) and provisions for onerous contracts of USD

40

 million as of 30 June 2021 (31 March 2021: USD

44

 million; 31 December 2020: USD

49

 million). 3 Mainly includes provisions

related to real estate, employee benefits and operational risks.