Supplemental guarantor information required under SEC regulations	12 Months Ended
	Dec. 31, 2021
UBS AG
Entity [Table]
Condensed Financial Information Of Parent Company Only Disclosure [Text Block]	Note 36 Supplemental guarantor information required under SEC regulations Joint liability of UBS Switzerland AG In 2015, the Personal & Corporate Banking and Wealth Management businesses booked in Switzerland were transferred from UBS AG to UBS Switzerland AG through an asset transfer in accordance with the Swiss Merger Act. Under the terms of the asset transfer agreement, UBS Switzerland AG assumed joint liability for contractual obligations of UBS AG existing on the asset transfer date, including the full and unconditional guarantee of certain registered debt securities issued by UBS AG. To reflect this joint liability, UBS Switzerland AG is presented in a separate column as a subsidiary co-guarantor. The joint liability of UBS Switzerland AG for contractual obligations of UBS AG decreased in 2021 by USD 4.4 billion to USD 5.7 billion as of 31 December 2021, mainly driven by contractual maturities and, to a lesser extent, early extinguishments of UBS AG liabilities. Supplemental guarantor consolidated income statement USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the year ended 31 December 2021 Operating income Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income 3,130 3,652 2,456 (703) 8,534 Interest expense from financial instruments measured at amortized cost (2,847) (520) (1,024) 1,025 (3,366) Net interest income from financial instruments measured at fair value through profit or loss 1,229 254 228 (274) 1,437 Net interest income 1,512 3,386 1,660 48 6,605 Other net income from financial instruments measured at fair value through profit or loss 3,751 807 1,369 (83) 5,844 Credit loss (expense) / release 65 98 10 (24) 148 Fee and commission income 3,837 5,204 16,151 (770) 24,422 Fee and commission expense (810) (481) (1,450) 755 (1,985) Net fee and commission income 3,027 4,723 14,702 (14) 22,438 Other income 7,555 221 1,560 (8,396) 941 Total operating income 15,910 9,235 19,300 (8,469) 35,976 Operating expenses Personnel expenses 3,401 2,098 10,161 1 15,661 General and administrative expenses 4,255 3,442 4,474 (2,696) 9,476 Depreciation, amortization and impairment of non-financial assets 949 285 755 (114) 1,875 Total operating expenses 8,605 5,825 15,390 (2,809) 27,012 Operating profit / (loss) before tax 7,305 3,409 3,910 (5,660) 8,964 Tax expense / (benefit) 203 622 1,090 (11) 1,903 Net profit / (loss) 7,102 2,788 2,820 (5,649) 7,061 Net profit / (loss) attributable to non-controlling interests 0 0 29 0 29 Net profit / (loss) attributable to shareholders 7,102 2,788 2,792 (5,649) 7,032 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements under “Complementary financial information” at ubs.com/investors for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated statement of comprehensive income USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the year ended 31 December 2021 Comprehensive income attributable to shareholders Net profit / (loss) 7,102 2,788 2,792 (5,649) 7,032 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax (1) (419) (607) 517 (510) Financial assets measured at fair value through other comprehensive income, net of tax 0 (157) 0 (157) Cash flow hedges, net of tax (1,129) (279) (250) (17) (1,675) Cost of hedging, net of tax (26) (26) Total other comprehensive income that may be reclassified to the income statement, net of tax (1,155) (699) (1,014) 500 (2,368) Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax 170 (135) 67 0 102 Own credit on financial liabilities designated at fair value, net of tax 46 46 Total other comprehensive income that will not be reclassified to the income statement, net of tax 217 (135) 67 0 148 Total other comprehensive income (939) (834) (947) 500 (2,220) Total comprehensive income attributable to shareholders 6,163 1,954 1,845 (5,149) 4,813 Total comprehensive income attributable to non-controlling interests 13 13 Total comprehensive income 6,163 1,954 1,858 (5,149) 4,826 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements under “Complementary financial information” at ubs.com/investors for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated balance sheet USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) As of 31 December 2021 Assets Cash and balances at central banks 53,839 91,031 47,946 192,817 Loans and advances to banks 39,681 7,066 19,858 (51,245) 15,360 Receivables from securities financing transactions 50,566 5,438 40,585 (21,577) 75,012 Cash collateral receivables on derivative instruments 29,939 779 10,314 (10,518) 30,514 Loans and advances to customers 101,458 230,170 93,252 (26,188) 398,693 Other financial assets measured at amortized cost 8,902 6,828 12,377 (1,870) 26,236 Total financial assets measured at amortized cost 284,385 341,312 224,332 (111,397) 738,632 Financial assets at fair value held for trading 116,370 79 16,740 (2,156) 131,033 of which: assets pledged as collateral that may be sold or repledged by counterparties 47,891 0 6,073 (10,568) 43,397 Derivative financial instruments 113,426 4,199 35,567 (35,047) 118,145 Brokerage receivables 14,563 7,283 (7) 21,839 Financial assets at fair value not held for trading 37,532 5,413 33,940 (17,243) 59,642 Total financial assets measured at fair value through profit or loss 281,891 9,691 93,531 (54,454) 330,659 Financial assets measured at fair value through other comprehensive income 1,007 7,837 8,844 Investments in subsidiaries and associates 54,204 37 40 (53,038) 1,243 Property, equipment and software 6,501 1,456 4,048 (293) 11,712 Goodwill and intangible assets 213 6,138 28 6,378 Deferred tax assets 936 7,903 8,839 Other non-financial assets 5,757 2,424 1,656 (1) 9,836 Total assets 634,894 354,921 345,484 (219,154) 1,116,145 Liabilities Amounts due to banks 34,691 33,453 50,405 (105,448) 13,101 Payables from securities financing transactions 16,711 526 9,910 (21,615) 5,533 Cash collateral payables on derivative instruments 30,260 153 11,845 (10,458) 31,801 Customer deposits 101,093 286,488 142,967 14,287 544,834 Funding from UBS Group AG 57,295 57,295 Debt issued measured at amortized cost 73,045 9,460 (73) 82,432 Other financial liabilities measured at amortized cost 4,477 2,477 5,057 (2,245) 9,765 Total financial liabilities measured at amortized cost 317,572 332,556 220,184 (125,551) 744,762 Financial liabilities at fair value held for trading 25,711 372 7,652 (2,046) 31,688 Derivative financial instruments 116,588 4,053 35,731 (35,063) 121,309 Brokerage payables designated at fair value 30,497 13,548 (1) 44,045 Debt issued designated at fair value 70,660 785 14 71,460 Other financial liabilities designated at fair value 11,127 24,454 (3,167) 32,414 Total financial liabilities measured at fair value through profit or loss 254,584 4,425 82,171 (40,263) 300,916 Provisions 2,023 297 1,153 (21) 3,452 Other non-financial liabilities 1,799 1,278 5,528 (33) 8,572 Total liabilities 575,978 338,556 309,036 (165,868) 1,057,702 Equity attributable to shareholders 58,916 16,365 36,108 (53,287) 58,102 Equity attributable to non-controlling interests 340 340 Total equity 58,916 16,365 36,448 (53,287) 58,442 Total liabilities and equity 634,894 354,921 345,484 (219,154) 1,116,145 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements, available under “Complementary financial information” at ubs.com/investors, for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated statement of cash flows USD million UBS AG 1 UBS Switzerland AG 1 Other subsidiaries 1 UBS AG (consolidated) For the year ended 31 December 2021 Net cash flow from / (used in) operating activities 5,714 2,131 22,718 30,563 Cash flow from / (used in) investing activities Purchase of subsidiaries, associates and intangible assets 0 (1) 0 (1) Disposal of subsidiaries, associates and intangible assets 2 16 0 577 593 Purchase of property, equipment and software (656) (276) (650) (1,581) Disposal of property, equipment and software 294 0 1 295 Purchase of financial assets measured at fair value through other comprehensive income (1,006) 0 (4,795) (5,802) Disposal and redemption of financial assets measured at fair value through other comprehensive income 189 0 4,863 5,052 Net (purchase) / redemption of debt securities measured at amortized cost (807) 772 (380) (415) Net cash flow from / (used in) investing activities (1,970) 495 (385) (1,860) Cash flow from / (used in) financing activities Net short-term debt issued / (repaid) (3,073) (21) 0 (3,093) Distributions paid on UBS AG shares (4,539) 0 0 (4,539) Issuance of debt designated at fair value and long-term debt measured at amortized cost 3 97,250 1,177 193 98,619 Repayment of debt designated at fair value and long-term debt measured at amortized cost 3 (78,385) (1,093) (320) (79,799) Net cash flows from other financing activities (280) 0 20 (261) Net activity related to group internal capital transactions and dividends 5,240 (537) (4,702) 0 Net cash flow from / (used in) financing activities 16,212 (475) (4,811) 10,927 Total cash flow Cash and cash equivalents at the beginning of the year 39,400 93,342 40,689 173,430 Net cash flow from / (used in) operating, investing and financing activities 19,957 2,151 17,523 39,630 Effects of exchange rate differences on cash and cash equivalents (1,462) (2,693) (1,151) (5,306) Cash and cash equivalents at the end of the year 4 57,895 92,799 57,061 207,755 of which: cash and balances at central banks 53,729 91,031 47,946 192,706 of which: loans and advances to banks 3,258 1,588 8,975 13,822 of which: money market paper 5 908 179 139 1,227 1 Cash flows generally represent a third-party view from a UBS AG consolidated perspective, except for Net activity related to group internal capital transactions and dividends. 2 Includes cash proceeds from the sale of the minority stake in Clearstream Fund Centre AG and dividends received from associates. 3 Includes funding from UBS Group AG to UBS AG. 4 Balances with an original maturity of three months or less. USD 3,408 million of cash and cash equivalents were restricted. 5 Money market paper is included in the balance sheet under Financial assets at fair value held for trading, Financial assets measured at fair value through other comprehensive income, Financial assets at fair value not held for trading and Other financial assets measured at amortized cost. Supplemental guarantor consolidated income statement USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the year ended 31 December 2020 Operating income Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income 3,386 3,636 2,612 (818) 8,816 Interest expense from financial instruments measured at amortized cost (3,694) (513) (1,261) 1,134 (4,333) Net interest income from financial instruments measured at fair value through profit or loss 1,103 164 311 (273) 1,305 Net interest income 794 3,288 1,662 43 5,788 Other net income from financial instruments measured at fair value through profit or loss 4,857 911 1,044 118 6,930 Credit loss (expense) / release (352) (286) (56) 0 (695) Fee and commission income 3,731 4,585 13,651 (984) 20,982 Fee and commission expense (644) (829) (1,263) 961 (1,775) Net fee and commission income 3,087 3,756 12,388 (23) 19,207 Other income 4,671 233 2,585 (5,941) 1,549 Total operating income 13,057 7,902 17,623 (5,803) 32,780 Operating expenses Personnel expenses 3,458 2,017 9,211 0 14,686 General and administrative expenses 3,507 3,313 4,147 (2,481) 8,486 Depreciation, amortization and impairment of non-financial assets 1,013 261 750 (115) 1,909 Total operating expenses 7,978 5,591 14,108 (2,596) 25,081 Operating profit / (loss) before tax 5,079 2,311 3,515 (3,207) 7,699 Tax expense / (benefit) 238 444 912 (107) 1,488 Net profit / (loss) 4,840 1,868 2,603 (3,100) 6,211 Net profit / (loss) attributable to non-controlling interests 0 0 15 0 15 Net profit / (loss) attributable to shareholders 4,840 1,868 2,588 (3,100) 6,196 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements under “Complementary financial information” at ubs.com/investors for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated statement of comprehensive income USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the year ended 31 December 2020 Comprehensive income attributable to shareholders Net profit / (loss) 4,840 1,868 2,588 (3,100) 6,196 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax 81 1,228 690 (969) 1,030 Financial assets measured at fair value through other comprehensive income, net of tax 0 0 137 0 136 Cash flow hedges, net of tax 902 26 101 (18) 1,011 Cost of hedging, net of tax (13) (13) Total other comprehensive income that may be reclassified to the income statement, net of tax 971 1,254 928 (988) 2,165 Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax (67) (107) 40 0 (134) Own credit on financial liabilities designated at fair value, net of tax (293) (293) Total other comprehensive income that will not be reclassified to the income statement, net of tax (360) (107) 40 0 (427) Total other comprehensive income 611 1,147 968 (988) 1,738 Total comprehensive income attributable to shareholders 5,451 3,015 3,556 (4,088) 7,934 Total comprehensive income attributable to non-controlling interests 36 36 Total comprehensive income 5,451 3,015 3,592 (4,088) 7,970 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements under “Complementary financial information” at ubs.com/investors for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated balance sheet USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) As of 31 December 2020 Assets Cash and balances at central banks 34,426 91,638 32,167 158,231 Loans and advances to banks 40,171 6,385 19,465 (50,678) 15,344 Receivables from securities financing transactions 56,568 4,026 43,350 (29,735) 74,210 Cash collateral receivables on derivative instruments 32,771 1,543 10,093 (11,671) 32,737 Loans and advances to customers 99,952 228,279 73,513 (20,767) 380,977 Other financial assets measured at amortized cost 8,411 8,084 13,368 (2,644) 27,219 Total financial assets measured at amortized cost 272,299 339,956 191,957 (115,495) 688,717 Financial assets at fair value held for trading 110,812 55 16,260 (1,634) 125,492 of which: assets pledged as collateral that may be sold or repledged by counterparties 54,468 1 6,247 (13,617) 47,098 Derivative financial instruments 154,313 6,342 44,005 (45,041) 159,618 Brokerage receivables 16,898 7,763 (2) 24,659 Financial assets at fair value not held for trading 46,198 13,068 36,444 (15,672) 80,038 Total financial assets measured at fair value through profit or loss 328,221 19,464 104,473 (62,350) 389,808 Financial assets measured at fair value through other comprehensive income 187 8,072 8,258 Investments in subsidiaries and associates 53,606 38 439 (52,526) 1,557 Property, equipment and software 6,999 1,335 3,975 (350) 11,958 Goodwill and intangible assets 217 6,234 28 6,480 Deferred tax assets 840 1 8,334 (1) 9,174 Other non-financial assets 6,641 2,063 854 (183) 9,374 Total assets 669,010 362,857 324,337 (230,878) 1,125,327 Liabilities Amounts due to banks 41,414 34,096 43,066 (107,527) 11,050 Payables from securities financing transactions 17,247 566 18,407 (29,899) 6,321 Cash collateral payables on derivative instruments 35,875 561 12,495 (11,618) 37,313 Customer deposits 98,441 293,371 112,372 23,745 527,929 Funding from UBS Group AG 53,979 53,979 Debt issued measured at amortized cost 75,658 9,687 3 3 85,351 Other financial liabilities measured at amortized cost 5,285 2,567 5,745 (3,175) 10,421 Total financial liabilities measured at amortized cost 327,898 340,848 192,088 (128,470) 732,364 Financial liabilities at fair value held for trading 28,800 335 5,989 (1,529) 33,595 Derivative financial instruments 156,192 5,593 44,359 (45,043) 161,102 Brokerage payables designated at fair value 25,045 13,704 (7) 38,742 Debt issued designated at fair value 58,986 935 (54) 59,868 Other financial liabilities designated at fair value 11,255 23,445 (2,927) 31,773 Total financial liabilities measured at fair value through profit or loss 280,279 5,927 88,433 (49,559) 325,080 Provisions 1,293 301 1,197 2,791 Other non-financial liabilities 2,173 987 3,907 (49) 7,018 Total liabilities 611,643 348,063 285,625 (178,078) 1,067,254 Equity attributable to shareholders 57,367 14,794 38,393 (52,800) 57,754 Equity attributable to non-controlling interests 319 319 Total equity 57,367 14,794 38,712 (52,800) 58,073 Total liabilities and equity 669,010 362,857 324,337 (230,878) 1,125,327 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements, available under “Complementary financial information” at ubs.com/investors, for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated statement of cash flows USD million UBS AG 1 UBS Switzerland AG 1 Other subsidiaries 1 UBS AG (consolidated) For the year ended 31 December 2020 Net cash flow from / (used in) operating activities (14,883) 24,661 26,804 36,581 Cash flow from / (used in) investing activities Purchase of subsidiaries, associates and intangible assets 0 (3) (43) (46) Disposal of subsidiaries, associates and intangible assets 2 14 0 660 674 Purchase of property, equipment and software (714) (162) (697) (1,573) Disposal of property, equipment and software 361 0 3 364 Purchase of financial assets measured at fair value through other comprehensive income (77) 0 (6,213) (6,290) Disposal and redemption of financial assets measured at fair value through other comprehensive income 79 0 4,451 4,530 Net (purchase) / redemption of debt securities measured at amortized cost (3,021) 132 (1,277) (4,166) Net cash flow from / (used in) investing activities (3,357) (33) (3,117) (6,506) Cash flow from / (used in) financing activities Net short-term debt issued / (repaid) 23,828 17 0 23,845 Distributions paid on UBS AG shares (3,848) 0 0 (3,848) Issuance of debt designated at fair value and long-term debt measured at amortized cost 3 78,867 1,057 229 80,153 Repayment of debt designated at fair value and long-term debt measured at amortized cost 3 (86,204) (776) (118) (87,099) Net cash flows from other financing activities (290) 0 (263) (553) Net activity related to group internal capital transactions and dividends 2,984 (1,307) (1,677) 0 Net cash flow from / (used in) financing activities 15,336 (1,009) (1,829) 12,498 Total cash flow Cash and cash equivalents at the beginning of the year 39,598 62,551 17,655 119,804 Net cash flow from / (used in) operating, investing and financing activities (2,905) 23,619 21,859 42,573 Effects of exchange rate differences on cash and cash equivalents 2,706 7,171 1,175 11,053 Cash and cash equivalents at the end of the year 4 39,400 93,342 40,689 173,430 of which: cash and balances at central banks 34,283 91,638 32,167 158,088 of which: loans and advances to banks 4,085 1,695 8,148 13,928 of which: money market paper 5 1,032 9 374 1,415 1 Cash flows generally represent a third-party view from a UBS AG consolidated perspective, except for Net activity related to group internal capital transactions and dividends. 2 Includes cash proceeds from the sale of the majority stake in Fondcenter AG and dividends received from associates. 3 Includes funding from UBS Group AG to UBS AG. 4 Balances with an original maturity of three months or less. USD 3,828 million of cash and cash equivalents were restricted. 5 Money market paper is included in the balance sheet under Financial assets at fair value held for trading, Financial assets measured at fair value through other comprehensive income, Financial assets at fair value not held for trading and Other financial assets measured at amortized cost. Supplemental guarantor consolidated income statement USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the year ended 31 December 2019 Operating income Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income 4,864 4,048 3,719 (1,928) 10,703 Interest expense from financial instruments measured at amortized cost (6,547) (737) (2,317) 2,298 (7,303) Net interest income from financial instruments measured at fair value through profit or loss 1,177 (228) 394 (327) 1,015 Net interest income (506) 3,083 1,796 42 4,415 Other net income from financial instruments measured at fair value through profit or loss 5,116 924 1,114 (322) 6,833 Credit loss (expense) / release (51) 7 (33) 0 (78) Fee and commission income 3,285 4,342 12,527 (997) 19,156 Fee and commission expense (674) (819) (1,188) 986 (1,696) Net fee and commission income 2,610 3 3,523 3 11,338 (11) 17,460 Other income 4,899 259 1,960 (6,442) 677 Total operating income 12,069 7,796 16,176 (6,733) 29,307 Operating expenses Personnel expenses 3,251 1,936 8,614 0 13,801 General and administrative expenses 3,467 3,181 4,565 (2,627) 8,586 Depreciation, amortization and impairment of non-financial assets 954 221 772 (196) 1,751 Total operating expenses 7,672 5,338 13,951 (2,823) 24,138 Operating profit / (loss) before tax 4,396 2,458 2,225 (3,911) 5,169 Tax expense / (benefit) 175 514 530 (21) 1,198 Net profit / (loss) 4,221 1,944 1,695 (3,890) 3,971 Net profit / (loss) attributable to non-controlling interests 0 0 6 0 6 Net profit / (loss) attributable to shareholders 4,221 1,944 1,689 (3,889) 3,965 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements under “Complementary financial information” at ubs.com/investors for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG significant sub-groups, as well as standalone information for other subsidiaries. 3 Includes the effects of the transfer in 2019 of beneficial ownership of a portion of Global Wealth Management international business booked in Switzerland from UBS Switzerland AG to UBS AG. Refer to “Note 25 Changes in organization and other events affecting comparability” in the “UBS AG standalone financial statements” section of the UBS AG Standalone financial statements and regulatory information for the year ended 31 December 2019. Supplemental guarantor consolidated statement of comprehensive income USD million UBS AG (standalone) 1 UBS Switzerland AG (standalone) 1 Other subsidiaries 2 Elimination entries UBS AG (consolidated) For the year ended 31 December 2019 Comprehensive income attributable to shareholders Net profit / (loss) 4,221 1,944 1,689 (3,889) 3,965 Other comprehensive income Other comprehensive income that may be reclassified to the income statement Foreign currency translation, net of tax 5 150 39 (102) 92 Financial assets measured at fair value through other comprehensive income, net of tax 0 0 117 0 117 Cash flow hedges, net of tax 870 140 147 (15) 1,143 Total other comprehensive income that may be reclassified to the income statement, net of tax 875 290 303 (117) 1,351 Other comprehensive income that will not be reclassified to the income statement Defined benefit plans, net of tax (89) (6) (75) 0 (170) Own credit on financial liabilities designated at fair value, net of tax (392) (392) Total other comprehensive income that will not be reclassified to the income statement, net of tax (481) (6) (75) 0 (562) Total other comprehensive income 394 284 228 (117) 789 Total comprehensive income attributable to shareholders 4,616 2,228 1,917 (4,007) 4,754 Total comprehensive income attributable to non-controlling interests 2 2 Total comprehensive income 4,616 2,228 1,919 (4,007) 4,756 1 Amounts presented for UBS AG standalone and UBS Switzerland AG standalone represent IFRS standalone information. Refer to the UBS AG standalone and UBS Switzerland AG standalone financial statements under “Complementary financial information” at ubs.com/investors for information prepared in accordance with Swiss GAAP. 2 The ”Other subsidiaries“ column includes consolidated information for the significant sub-groups UBS Americas Holding LLC, UBS Europe SE and UBS Asset Management AG, as well as standalone information for other subsidiaries. Supplemental guarantor consolidated statement of cash flows USD million UBS AG 1 UBS Switzerland AG 1 Other subsidiaries 1 UBS AG (consolidated) For the year ended 31 December 2019 Net cash flow from / (used in) operating activities 17,531 8,882 (7,608) 18,805 Purchase of subsidiaries, associates and intangible assets (6) 0 (20) (26) Disposal of subsidiaries, associates and intangible assets 2 100 0 14 114 Purchase of property, equipment and software (628) (173) (600) (1,401) Disposal of property, equipment and software 10 0 1 11 Purchase of financial assets measured at fair value through other comprehensive income (10) 0 (3,414) (3,424) Disposal and redemption of financial assets measured at fair value through other comprehensive income 10 0 3,904 3,913 Net (purchase) / redemption of debt securities measured at amortized cost (1,045) 437 45 (562) Net cash flow from / (used in) investing activities (1,569) 264 (70) (1,374) Cash flow from / (used in) financing activities Net short-term debt issued / (repaid) (17,150) 0 0 (17,149) Distributions paid on UBS AG shares (3,250) 0 0 (3,250) Issuance of debt designated at fair value and long-term debt measured at amortized cost 3 64,285 621 142 65,047 Repayment of debt designated at fair value and long-term debt measured at amortized cost 3 (67,113) (752) (1,017) (68,883) Net cash flows from other financing activities (262) 0 (242) (504) Net activity related to group internal capital transactions and dividends 3,569 (2,055) (1,514) 0 Net cash flow from / (used in) financing activities (19,922) (2,186) (2,630) (24,738) Total cash flow Cash and cash equivalents at the beginning of the year 42,895 54,757 28,201 125,853 Net cash flow from / (used in) operating, investing and financing activities (3,960) 6,961 (10,308) (7,307) Effects of exchange rate differences on cash and cash equivalents 664 833 (239) 1,258 Cash and cash equivalents at the end of the year 4 39,598 62,551 17,655 119,804 of which: cash and balances at central banks 36,275 60,926 9,756 106,957 of which: loans and advances to banks 2,697 1,127 7,493 11,317 of which: money market paper 5 626 498 406 1,530 1 Cash flows generally represent a third-party view from a UBS AG consolidated perspective, except for Net activity related to group internal capital transactions and dividends. 2 Includes dividends received from associates. 3 Includes funding from UBS Group AG to UBS AG. 4 Balances with an original maturity of three months or less. USD 3,192 million of cash and cash equivalents were restricted. 5 Money market paper is included in the balance sheet under Financial assets at fair value held for trading, Financial assets measured at fair value through other comprehensive income, Financial assets at fair value not held for trading and Other financial assets measured at amortized cost.