Provisions	12 Months Ended
Provisions	Dec. 31, 2022
Entity [Table]
Disclosure Of Provisions Explanatory	Note 17 Provisions and contingent liabilities a) Provisions The table below presents an overview of total provisions. USD m 31.12.22 31.12.21 Provisions other than provisions for expected credit losses 3,042 3,322 Provisions for expected credit losses 1 201 196 Total provisions 3,243 3,518 1 Refer to Note 9 for more information about ECL provisions recognized for off-balance sheet financial instruments and credit lines. The following table presents additional information for provisions other than provisions for expected credit losses. USD m Litigation, regulatory and similar matters 1 Restructuring Other 3 Total 2022 Balance at the beginning of the year 2,798 172 352 3,322 Increase in provisions recognized in the income statement 406 231 53 690 Release of provisions recognized in the income statement (58) (25) (36) (118) Provisions used in conformity with designated purpose (470) (243) (32) (745) Capitalized reinstatement costs 0 0 1 1 Foreign currency translation / unwind of discount (91) (5) (12) (108) Balance at the end of the year 2,586 130 2 326 3,042 1 Consists of provisions for losses resulting from legal, liability and compliance risks. 2 Consists of personnel-related restructuring provisions of USD 102 m as of 31 December 2022 (31 December 2021: USD 125 m) and provisions for onerous contracts of USD 28 m as of 31 December 2022 (31 December 2021: USD 47 m). 3 Mainly includes provisions related to real estate, employee benefits and operational risks. Restructuring provisions relate to personnel-related provisions and onerous contracts. Personnel-related restructuring provisions are generally used within a short period of time. The level of personnel-related provisions can change when natural staff attrition reduces the number of people affected by a restructuring event, and therefore results in lower estimated costs. Onerous contracts for property are recognized when UBS 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 17b. There are no material contingent liabilities associated with the other classes of provisions.
UBS AG
Entity [Table]
Disclosure Of Provisions Explanatory	Note 17 Provisions and contingent liabilities a) Provisions The table below presents an overview of total provisions. USD m 31.12.22 31.12.21 Provisions other than provisions for expected credit losses 2,982 3,256 Provisions for expected credit losses 1 201 196 Total provisions 3,183 3,452 1 Refer to Note 9 for more information about ECL provisions recognized for off-balance sheet financial instruments and credit lines. The following table presents additional information for provisions other than provisions for expected credit losses. USD m Litigation, regulatory and similar matters 1 Restructuring Other 3 Total 2022 Balance at the beginning of the year 2,798 137 321 3,256 Increase in provisions recognized in the income statement 406 174 49 629 Release of provisions recognized in the income statement (57) (19) (32) (109) Provisions used in conformity with designated purpose (470) (189) (31) (689) Capitalized reinstatement costs 0 0 1 1 Foreign currency translation / unwind of discount (90) (5) (11) (106) Balance at the end of the year 2,586 98 2 297 2,982 1 Consists of provisions for losses resulting from legal, liability and compliance risks. 2 Consists of personnel-related restructuring provisions of USD 70 m as of 31 December 2022 (31 December 2021: USD 90 m) and provisions for onerous contracts of USD 28 m as of 31 December 2022 (31 December 2021: USD 47 m). 3 Mainly includes provisions related to real estate, employee benefits and operational risks. Restructuring provisions relate to personnel-related provisions and onerous contracts. Personnel-related restructuring provisions are generally used within a short period of time. The level of personnel-related provisions can change when natural staff attrition reduces the number of people affected by a restructuring event, and therefore results in lower estimated costs. Onerous contracts for property are recognized when UBS 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 17b. There are no material contingent liabilities associated with the other classes of provisions.