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Other financial and non-financial liabilities	12 Months Ended
Other financial and non-financial liabilities	Dec. 31, 2022
Entity [Table]
Other Financial And Non Financial Liabilities Explanatory	Note 18 Other liabilities a) Other financial liabilities measured at amortized cost USD m 31.12.22 31.12.21 Other accrued expenses 1,760 1,876 Accrued interest expenses 1,949 1,094 Settlement and clearing accounts 1,075 1,304 Lease liabilities 3,334 3,558 Other 1,457 1,167 Total other financial liabilities measured at amortized cost 9,575 9,001 b) Other financial liabilities designated at fair value USD m 31.12.22 31.12.21 Financial liabilities related to unit-linked investment contracts 13,221 21,466 Securities financing transactions 15,333 6,377 Over-the-counter debt instruments and other 1,684 2,231 Total other financial liabilities designated at fair value 30,237 30,074 c) Other non-financial liabilities USD m 31.12.22 31.12.21 Compensation related liabilities 6,822 7,257 of which: Deferred Contingent Capital Plan 1,614 1,628 of which: financial advisor compensation plans 1,463 1,512 of which: other compensation plans 2,680 2,846 of which: net defined benefit liability 469 633 of which: other compensation-related liabilities 1 596 638 Current tax liabilities 1,071 1,398 Deferred tax liabilities 236 300 VAT, withholding tax and other tax payables 592 590 Deferred income 235 240 Liabilities of disposal group held for sale 2 1,298 Other 84 68 Total other non-financial liabilities 9,040 11,151 1 Includes liabilities for payroll taxes and untaken vacation. 2 Refer to Note 29 for more information.
UBS AG
Entity [Table]
Other Financial And Non Financial Liabilities Explanatory	Note 18 Other liabilities a) Other financial liabilities measured at amortized cost USD m 31.12.22 31.12.21 Other accrued expenses 1,564 1,642 Accrued interest expenses 2,008 1,134 Settlement and clearing accounts 1,060 1,282 Lease liabilities 3,211 3,438 Other 2,549 2,269 Total other financial liabilities measured at amortized cost 10,391 9,765 b) Other financial liabilities designated at fair value USD m 31.12.22 31.12.21 Financial liabilities related to unit-linked investment contracts 13,221 21,466 Securities financing transactions 15,333 6,377 Over-the-counter debt instruments and other 1,684 2,231 Funding from UBS Group AG 1,796 2,340 Total other financial liabilities designated at fair value 32,033 32,414 c) Other non-financial liabilities USD m 31.12.22 31.12.21 Compensation-related liabilities 4,424 4,795 of which: financial advisor compensation plans 1,463 1,512 of which: other compensation plans 2,023 2,140 of which: net defined benefit liability 449 617 of which: other compensation-related liabilities 1 490 526 Current tax liabilities 1,044 1,365 Deferred tax liabilities 233 297 VAT, withholding tax and other tax payables 472 524 Deferred income 233 225 Liabilities of disposal group held for sale 2 1,298 Other 84 68 Total other non-financial liabilities 6,489 8,572 1 Includes liabilities for payroll taxes and untaken vacation. 2 Refer to Note 29 for more information.