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Other financial and non-financial assets	12 Months Ended
Other financial and non-financial assets	Dec. 31, 2022
Entity [Table]
Other Financial And Non Financial Assets Explanatory [textblock]	Note 13 Other assets a) Other financial assets measured at amortized cost USD m 31.12.22 31.12.21 Debt securities 44,594 18,858 Loans to financial advisors 2,611 2,453 Fee- and commission-related receivables 1,812 1,972 Finance lease receivables 1,315 1,356 Settlement and clearing accounts 1,175 455 Accrued interest income 1,259 520 Other 499 594 Total other financial assets measured at amortized cost 53,264 26,209 Debt securities increased by USD 25.7 bn compared with 31 December 2021, largely reflecting shifts from cash into securities within UBS’s high -quality liquid asset portfolio as spreads widened. In addition, a portfolio of assets previously classified as Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets measured at amortized cost in 2022. › Refer to Note 1b for more information b) Other non-financial assets USD m 31.12.22 31.12.21 Precious metals and other physical commodities 4,471 5,258 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 2,205 1,526 Prepaid expenses 1,076 1,108 VAT, withholding tax and other tax receivables 1,468 638 Properties and other non -current assets held for sale 369 32 Assets of disposal group held for sale 2 1,093 Other 578 621 Total other non-financial assets 10,166 10,277 1 Refer to Note 17 for more information. 2 Refer to Note 29 for more information.
UBS AG [Member]
Entity [Table]
Other Financial And Non Financial Assets Explanatory [textblock]	Note 13 Other assets a) Other financial assets measured at amortized cost USD m 31.12.22 31.12.21 Debt securities 44,594 18,858 Loans to financial advisors 2,611 2,453 Fee- and commission-related receivables 1,803 1,966 Finance lease receivables 1,314 1,356 Settlement and clearing accounts 1,174 455 Accrued interest income 1,276 521 Other 618 627 Total other financial assets measured at amortized cost 53,389 26,236 Debt securities increased by USD 25.7 bn compared with 31 December 2021, largely reflecting shifts from cash into securities within UBS’s high -quality liquid asset portfolio as spreads widened. In addition, a portfolio of assets previously classified as Financial assets measured at fair value through other comprehensive income was reclassified to Other financial assets measured at amortized cost in 2022. › Refer to Note 1b for more information b) Other non-financial assets USD m 31.12.22 31.12.21 Precious metals and other physical commodities 4,471 5,258 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 2,205 1,526 Prepaid expenses 709 717 VAT, withholding tax and other tax receivables 1,405 591 Properties and other non -current assets held for sale 279 32 Assets of disposal group held for sale 2 1,093 Other 583 618 Total other non-financial assets 9,652 9,836 1 Refer to Note 17 for more information. 2 Refer to Note 29 for more information.