Property, equipment and software	12 Months Ended
Property, equipment and software	Dec. 31, 2021
Entity [Table]
Disclosure of property, equipment and software [text block]	Note 12 Property, equipment and software At historical cost less accumulated depreciation USD million Owned properties and equipment 1 Leased properties and equipment 2 Software Projects in progress 2021 2020 Historical cost Balance at the beginning of the year 13,185 4,249 7,768 1,036 26,238 24,431 Additions 273 213 228 1,376 2,090 2,312 Disposals / write-offs 3 (430) (223) (98) 0 (751) (990) Reclassifications 4 323 0 808 (1,149) (18) (590) Foreign currency translation (303) (66) (64) (12) (445) 1,074 Balance at the end of the year 13,048 4,174 8,642 1,250 27,113 26,238 Accumulated depreciation Balance at the beginning of the year 8,060 1,082 3,987 0 13,129 11,628 Depreciation 635 498 945 0 2,078 1,997 Impairment 5 9 1 0 0 10 72 Disposals / write-offs 3 (424) (215) (98) 0 (737) (855) Reclassifications 4 (12) 0 0 0 (12) (328) Foreign currency translation (196) (20) (28) 0 (243) 616 Balance at the end of the year 8,072 1,346 4,807 0 14,225 13,129 Net book value Net book value at the beginning of the year 5,126 3,167 3,780 1,036 13,109 12,804 Net book value at the end of the year 4,976 2,828 3,835 1,250 6 12,888 13,109 1 Includes leasehold improvements and IT hardware. 2 Represents right-of-use assets recognized by UBS as lessee. UBS predominantly enters into lease contracts, or contracts that include lease components, in relation to real estate, including offices, retail branches and sales offices. The total cash outflow for leases during 2021 was USD 657 million (2020: USD 679 million). Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 19a, respectively. There were no material gains or losses arising from sale-and-leaseback transactions in 2021 (2020: USD 140 million). 3 Includes write-offs of fully depreciated assets. 4 The total reclassification amount for the respective periods represents net reclassifications to Properties and other non-current assets held for sale. 5 Impairment charges recorded in 2021 generally relate to assets that are no longer used, for which the recoverable amount based on a value in use approach was determined to be zero. 6 Consists of USD 1,087 million related to software and USD 163 million related to Owned properties and equipment.
UBS AG
Entity [Table]
Disclosure of property, equipment and software [text block]	Note 12 Property, equipment and software At historical cost less accumulated depreciation USD million Owned properties and equipment 1 Leased properties and equipment 2 Software Projects in progress 2021 2020 Historical cost Balance at the beginning of the year 11,676 4,091 7,111 907 23,785 22,329 Additions 162 1 174 233 1,220 1,789 1,989 Disposals / write-offs 3 (345) (212) (75) 0 (632) (867) Reclassifications 4 267 0 703 (988) (18) (590) Foreign currency translation (266) (59) (48) (9) (381) 924 Balance at the end of the year 11,494 3,994 7,924 1,130 24,542 23,785 Accumulated depreciation Balance at the beginning of the year 7,188 1,019 3,621 0 11,827 10,503 Depreciation 507 474 854 0 1,835 1,779 Impairment 5 8 1 0 0 9 72 Disposals / write-offs 3 (341) (204) (75) 0 (619) (735) Reclassifications 4 (12) 0 0 0 (12) (328) Foreign currency translation (172) (18) (19) 0 (210) 535 Balance at the end of the year 7,178 1,272 4,380 0 12,830 11,827 Net book value Net book value at the beginning of the year 4,488 3,072 3,490 907 11,958 11,826 Net book value at the end of the year 4,316 2,722 3,544 1,130 6 11,712 11,958 1 Includes leasehold improvements and IT hardware. 2 Represents right-of-use assets recognized by UBS AG as lessee. UBS AG predominantly enters into lease contracts, or contracts that include lease components, in relation to real estate, including offices, retail branches and sales offices. The total cash outflow for leases during 2021 was USD 632 million (2020: USD 652 million). Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 19a, respectively. There were no material gains or losses arising from sale-and-leaseback transactions in 2021 (2020: USD 140 million). 3 Includes write-offs of fully depreciated assets. 4 The total reclassification amount for the respective periods represents net reclassifications to Properties and other non-current assets held for sale. 5 Impairment charges recorded in 2021 generally relate to assets that are no longer used, for which the recoverable amount based on a value in use approach was determined to be zero. 6 Consists of USD 1,009 million related to software and USD 121 million related to Owned properties and equipment.