Provisions	12 Months Ended
Provisions	Dec. 31, 2021
Entity [Table]
Disclosure Of Provisions Explanatory	Note 18 Provisions and contingent liabilities a) Provisions The table below presents an overview of total provisions. USD million 31.12.21 31.12.20 Provisions other than provisions for expected credit losses 3,322 2,571 Provisions for expected credit losses 196 257 Total provisions 3,518 2,828 The following table presents additional information for provisions other than provisions for expected credit losses. USD million Litigation, regulatory and similar matters 1 Restructuring Other 3 Total 2021 Balance at the beginning of the year 2,135 72 363 2,571 Increase in provisions recognized in the income statement 986 297 78 1,361 Release of provisions recognized in the income statement (74) (30) (32) (136) Provisions used in conformity with designated purpose (189) (165) (80) (434) Capitalized reinstatement costs 0 0 32 32 Foreign currency translation / unwind of discount (59) (3) (10) (72) Balance at the end of the year 2,798 172 2 352 3,322 1 Consists of provisions for losses resulting from legal, liability and compliance risks. 2 Primarily consists of personnel-related restructuring provisions of USD 125 million as of 31 December 2021 (31 December 2020: USD 18 million) and provisions for onerous contracts of USD 47 million as of 31 December 2021 (31 December 2020: USD 49 million). 3 Mainly includes provisions related to real estate, employee benefits and operational risks. components, such as utilities, service charges, taxes and maintenance, when a property is vacated or not fully recovered from sub-tenants. Information about provisions and contingent liabilities in respect of litigation, regulatory and similar matters, as a class, is included in Note 18b. There are no material contingent liabilities associated with the other classes of provisions.
UBS AG
Entity [Table]
Disclosure Of Provisions Explanatory	Note 18 Provisions and contingent liabilities a) Provisions The table below presents an overview of total provisions. USD million 31.12.21 31.12.20 Provisions other than provisions for expected credit losses 3,256 2,534 Provisions for expected credit losses 196 257 Total provisions 3,452 2,791 The following table presents additional information for provisions other than provisions for expected credit losses. USD million Litigation, regulatory and similar matters 1 Restructuring Other 3 Total 2021 Balance at the beginning of the year 2,135 67 332 2,534 Increase in provisions recognized in the income statement 986 228 73 1,286 Release of provisions recognized in the income statement (74) (25) (29) (128) Provisions used in conformity with designated purpose (189) (130) (76) (396) Capitalized reinstatement costs 0 0 30 30 Foreign currency translation / unwind of discount (59) (3) (9) (70) Balance at the end of the year 2,798 137 2 321 3,256 1 Consists of provisions for losses resulting from legal, liability and compliance risks. 2 Primarily consists of personnel-related restructuring provisions of USD 90 million as of 31 December 2021 (31 December 2020: USD 13 million) and provisions for onerous contracts of USD 47 million as of 31 December 2021 (31 December 2020: USD 49 million). 3 Mainly includes provisions related to real estate, employee benefits and operational risks. Restructuring provisions primarily relate to personnel - related provisions and onerous contracts. Personnel-related restructuring provisions are used within a short period of time but potential changes in amount may be triggered when natural staff attrition reduces the number of people affected by a restructuring event and therefore the estimated costs. Onerous contracts for property are recognized when UBS AG is committed to pay for non-lease components, such as utilities, service charges, taxes and maintenance, when a property is vacated or not fully recovered from sub-tenants. Information about provisions and contingent liabilities in respect of litigation, regulatory and similar matters, as a class, is included in Note 18b. There are no material contingent liabilities associated with the other classes of provisions.