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Consolidated Income Statement - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Entity [Table]      
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income $ 11,782 $ 8,533 $ 8,810
Interest expense from financial instruments measured at amortized cost (6,564) (3,259) (4,247)
Net interest income from financial instruments measured at fair value through profit or loss and other 1,403 1,431 1,299
Total net interest income 6,621 6,705 5,862
Other net income from financial instruments measured at fair value through profit or loss 7,517 5,850 6,960
Fee and commission income 20,789 24,372 20,961
Fee and commission expense (1,823) (1,985) (1,775)
Net fee and commission income 18,966 22,387 19,186
Other income 1,459 452 1,076
Total revenues 34,563 35,393 33,084
Credit loss expense / (release) 29 (148) 694
Personnel expenses 17,680 18,387 17,224
General and administrative expenses 5,189 5,553 4,885
Depreciation, amortization and impairment of non-financial assets 2,061 2,118 2,126
Operating expenses 24,930 26,058 24,235
Operating profit / (loss) before tax 9,604 9,484 8,155
Tax expense / (benefit) 1,942 1,998 1,583
Net profit / (loss) 7,661 7,486 6,572
Net profit / (loss) attributable to non-controlling interests 32 29 15
Net profit / (loss) attributable to shareholders $ 7,630 $ 7,457 $ 6,557
Earnings per share      
Basic $ 2.34 $ 2.14 $ 1.83
Diluted $ 2.25 $ 2.06 $ 1.77
UBS AG      
Entity [Table]      
Interest income from financial instruments measured at amortized cost and fair value through other comprehensive income $ 11,803 $ 8,534 $ 8,816
Interest expense from financial instruments measured at amortized cost (6,696) (3,366) (4,333)
Net interest income from financial instruments measured at fair value through profit or loss and other 1,410 1,437 1,305
Total net interest income 6,517 6,605 5,788
Other net income from financial instruments measured at fair value through profit or loss 7,493 5,844 6,930
Fee and commission income 20,846 24,422 20,982
Fee and commission expense (1,823) (1,985) (1,775)
Net fee and commission income 19,023 22,438 19,207
Other income 1,882 941 1,549
Total revenues 34,915 35,828 33,474
Credit loss expense / (release) 29 (148) 695
Personnel expenses 15,080 15,661 14,686
General and administrative expenses 9,001 9,476 8,486
Depreciation, amortization and impairment of non-financial assets 1,845 1,875 1,909
Operating expenses 25,927 27,012 25,081
Operating profit / (loss) before tax 8,960 8,964 7,699
Tax expense / (benefit) 1,844 1,903 1,488
Net profit / (loss) 7,116 7,061 6,211
Net profit / (loss) attributable to non-controlling interests 32 29 15
Net profit / (loss) attributable to shareholders $ 7,084 $ 7,032 $ 6,196