Provisions and contingent liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Entity [Table]

Disclosure Of Provisions Breakdown Explanatory

USD m

30.6.22

31.3.22

31.12.21

Provisions other than provisions for expected credit losses

3,272

3,257

3,322

Provisions for expected credit losses

1

192

221

196

Total provisions

3,465

3,478

3,518

1 Refer to Note 7c for more information.

Disclosure Of Other Provisions Explanatory

USD m

Litigation,

regulatory and

similar matters

1

Restructuring

2

Other

3

Total

Balance as of 31 December 2021

2,798

172

352

3,322

Balance as of 31 March 2022

2,758

159

340

3,257

Increase in provisions recognized in the income statement

235

67

15

318

Release of provisions recognized in the income statement

(14)

(7)

(5)

(27)

Provisions used in conformity with designated purpose

(101)

(72)

(6)

(178)

Foreign currency translation / unwind of discount

(80)

(5)

(13)

(98)

Balance as of 30 June 2022

2,799

142

331

3,272

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

102

m as of 30 June 2022 (31 March 2022: USD

114

m;

31 December 2021: USD

125

m) and provisions for onerous contracts of USD

40

m as of 30 June 2022 (31 March 2022: USD

45

m; 31 December 2021: USD

47

m). 3 Mainly includes provisions related to real estate,

employee benefits and operational risks.