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Supplemental guarantor consolidated income statement (Detail) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2021
Mar. 31, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Condensed Income Statements Captions [Line Items]          
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income $ 2,106 $ 2,097 $ 2,133 $ 4,203 $ 4,588
Interest expense from financial instruments measured at amortized cost (836) (833) (1,092) (1,669) (2,478)
Net interest income from financial instruments measured at fair value through profit or loss 357 349 351 706 612
Net interest income 1,628 1,613 1,392 3,241 2,722
Other net income from financial instruments measured at fair value through profit or loss 1,479 1,309 1,932 2,787 3,738
Credit loss (expense) / release 80 28 (272) 108 (540)
Fee and commission income [1] 6,041 6,169 4,729 12,210 10,207
Fee and commission expense (484) (478) (419) (962) (875)
Net fee and commission income 5,557 5,691 4,311 11,248 9,332
Other income 233 64 41 297 84
Total operating income 8,976 8,705 7,403 17,681 15,337
Personnel expenses 4,772 4,801 4,283 9,573 8,604
General and administrative expenses 1,103 1,089 1,063 2,192 2,196
Depreciation and impairment of property, equipment and software 500 508 458 1,009 914
Amortization and impairment of goodwill and intangible assets 9 8 17 17 32
Total operating expenses 6,384 6,407 5,821 12,790 11,747
Operating profit / (loss) before tax 2,593 2,298 1,582 4,891 3,591
Tax expense / (benefit) 581 471 347 1,053 757
Net profit / (loss) 2,012 1,827 1,236 3,838 2,833
Net profit / (loss) attributable to non-controlling interests 6 3 3 9 6
Net profit / (loss) attributable to shareholders $ 2,006 $ 1,824 $ 1,232 $ 3,830 $ 2,827
[1] <div>Reflects third-party fee and commission income for the second quarter of 2021 of USD 3,585 million for Global Wealth Management (first quarter of 2021: USD 3,673 million; second quarter of 2020: USD 2,809 million), USD 399 million for Personal & Corporate Banking (first quarter of 2021: USD 389 million; second quarter of 2020: USD 313 million), USD 805 million for Asset Management (first quarter of 2021: USD 815 million; second quarter of 2020: USD 700 million), USD 1,243 million for the Investment Bank (first quarter of 2021: USD 1,278 million; second quarter of 2020: USD 872 million) and USD 9 million for Group Functions (first quarter of 2021: USD 15 million; second quarter of 2020: USD 36 million).</div>