Restricted financial assets	12 Months Ended
Restricted financial assets	Dec. 31, 2022
Entity [Table]
Restricted Assets Disclosure [Text Block]	Note 22 Restricted and transferred financial assets This Note provides information about restricted financial assets (Note 22a), transfers of financial assets (Note 22b and 22c) and financial assets that are received as collateral with the right to resell or repledge these assets (Note 22d). a) Restricted financial assets Restricted financial assets consist of assets pledged as collateral against an existing liability or contingent liability and other assets that are otherwise explicitly restricted such that they cannot be used to secure funding. Financial assets are mainly pledged as collateral in securities lending transactions, in repurchase transactions, against loans from Swiss mortgage institutions and in connection with the issuance of covered bonds. The Group generally enters into repurchase and securities lending arrangements under standard market agreements. For securities lending, the cash received as collateral may be more or less than the fair value of the securities loaned, depending on the nature of the transaction. For repurchase agreements, the fair value of the collateral sold under an agreement to repurchase is generally in excess of the cash borrowed. Pledged mortgage loans serve as collateral for existing liabilities against Swiss central mortgage institutions and for existing covered bond issuances of USD 8,962 m as of 31 December 2022 (31 December 2021: USD 10,843 m). Other restricted financial assets include assets protected under client asset segregation rules, assets held under unit-linked investment contracts to back related liabilities to the policy holders and assets held in certain jurisdictions to comply with explicit minimum local asset maintenance requirements. The carrying amount of the liabilities associated with these other restricted financial assets is generally equal to the carrying amount of the assets, with the exception of assets held to comply with local asset maintenance requirements, for which the associated liabilities are greater. Restricted financial assets USD m 31.12.22 31.12.21 Restricted financial assets of which: assets pledged as collateral that may be sold or repledged by counterparties Restricted financial assets of which: assets pledged as collateral that may be sold or repledged by counterparties Financial assets pledged as collateral Financial assets at fair value held for trading 57,377 36,742 63,725 43,397 Loans and advances to customers 1 15,195 18,160 Financial assets at fair value not held for trading 1,509 1,220 961 961 Debt securities classified as Other financial assets measured at amortized cost 3,432 2,685 2,234 1,870 Total financial assets pledged as collateral 77,513 85,079 Other restricted financial assets Loans and advances to banks 3,689 3,408 Financial assets at fair value held for trading 162 392 Cash collateral receivables on derivative instruments 5,155 4,747 Loans and advances to customers 1,127 1,237 Financial assets at fair value not held for trading 14,478 22,765 Financial assets measured at fair value through other comprehensive income 1,842 894 Other 859 97 Total other restricted financial assets 27,312 33,540 Total financial assets pledged and other restricted financial assets 2 104,825 118,619 1 Mainly related to mortgage loans that serve as collateral for existing liabilities toward Swiss central mortgage institutions and for existing covered bond issuances. Of these pledged mortgage loans, approximately USD 3.1 bn as of 31 December 2022 (31 December 2021: approximately USD 2.7 bn) could be withdrawn or used for future liabilities or covered bond issuances without breaching existing collateral requirements. 2 Does not include assets placed with central banks related to undrawn credit lines and for payment, clearing and settlement purposes (31 December 2022: USD 5.9 bn; 31 December 2021: USD 4.4 bn). In addition to restrictions on financial assets, UBS Group AG and its subsidiaries are, in certain cases, subject to regulatory requirements that affect the transfer of dividends and capital within the Group, as well as intercompany lending. Supervisory authorities also may require entities to measure capital and leverage ratios on a stressed basis, such as the Federal Reserve Board’s Comprehensive Capital Analysis and Review (CCAR) process, which may limit the relevant subsidiaries’ ability to make distributions of capital based on the results of those tests. Supervisory authorities generally have discretion to impose higher requirements or to otherwise limit the activities of subsidiaries. Non-regulated subsidiaries are generally not subject to such requirements and transfer restrictions. However, restrictions can also be the result of different legal, regulatory, contractual, entity- or country-specific arrangements and / or requirements. › Refer to the “Financial and regulatory key figures for our significant regulated subsidiaries and sub-groups” section of this report for financial information about significant regulated subsidiaries of the Group
UBS AG
Entity [Table]
Restricted Assets Disclosure [Text Block]	Note 22 Restricted and transferred financial assets This Note provides information about restricted financial assets (Note 22a), transfers of financial assets (Note 22b and 22c) and financial assets that are received as collateral with the right to resell or repledge these assets (Note 22d). a) Restricted financial assets Restricted financial assets consist of assets pledged as collateral against an existing liability or contingent liability and other assets that are otherwise explicitly restricted such that they cannot be used to secure funding. Financial assets are mainly pledged as collateral in securities lending transactions, in repurchase transactions, against loans from Swiss mortgage institutions and in connection with the issuance of covered bonds. UBS AG generally enters into repurchase and securities lending arrangements under standard market agreements. For securities lending, the cash received as collateral may be more or less than the fair value of the securities loaned, depending on the nature of the transaction. For repurchase agreements, the fair value of the collateral sold under an agreement to repurchase is generally in excess of the cash borrowed. Pledged mortgage loans serve as collateral for existing liabilities against Swiss central mortgage institutions and for existing covered bond issuances of USD 8,962 m as of 31 December 2022 (31 December 2021: USD 10,843 m). Other restricted financial assets include assets protected under client asset segregation rules, assets held under unit-linked investment contracts to back related liabilities to the policy holders and assets held in certain jurisdictions to comply with explicit minimum local asset maintenance requirements. The carrying amount of the liabilities associated with these other restricted financial assets is generally equal to the carrying amount of the assets, with the exception of assets held to comply with local asset maintenance requirements, for which the associated liabilities are greater. Restricted financial assets USD m 31.12.22 31.12.21 Restricted financial assets of which: assets pledged as collateral that may be sold or repledged by counterparties Restricted financial assets of which: assets pledged as collateral that may be sold or repledged by counterparties Financial assets pledged as collateral Financial assets at fair value held for trading 57,435 36,742 63,834 43,397 Loans and advances to customers 1 15,195 18,160 Financial assets at fair value not held for trading 1,509 1,220 961 961 Debt securities classified as Other financial assets measured at amortized cost 3,432 2,685 2,234 1,870 Total financial assets pledged as collateral 77,571 85,188 Other restricted financial assets Loans and advances to banks 3,689 3,408 Financial assets at fair value held for trading 162 392 Cash collateral receivables on derivative instruments 5,155 4,747 Loans and advances to customers 1,127 1,237 Financial assets at fair value not held for trading 14,090 22,328 Financial assets measured at fair value through other comprehensive income 1,842 894 Other 859 97 Total other restricted financial assets 26,924 33,104 Total financial assets pledged and other restricted financial assets 2 104,495 118,292 1 Mainly related to mortgage loans that serve as collateral for existing liabilities toward Swiss central mortgage institutions and for existing covered bond issuances. Of these pledged mortgage loans, approximately USD 3.1 bn as of 31 December 2022 (31 December 2021: approximately USD 2.7 bn) could be withdrawn or used for future liabilities or covered bond issuances without breaching existing collateral requirements. 2 Does not include assets placed with central banks related to undrawn credit lines and for payment, clearing and settlement purposes (31 December 2022: USD 5.9 bn; 31 December 2021: USD 4.4 bn). In addition to restrictions on financial assets, UBS AG and its subsidiaries are, in certain cases, subject to regulatory requirements that affect the transfer of dividends and capital within UBS AG, as well as intercompany lending. Supervisory authorities also may require entities to measure capital and leverage ratios on a stressed basis, such as the Federal Reserve Board’s Comprehensive Capita l Analysis and Review (CCAR) process, which may limit the relevant subsidiaries’ ability to make distributions of capital based on the results of those tests. Supervisory authorities generally have discretion to impose higher requirements or to otherwise limit the activities of subsidiaries. Non-regulated subsidiaries are generally not subject to such requirements and transfer restrictions. However, restrictions can also be the result of different legal, regulatory, contractual, entity- or country-specific arrangements and / or requirements. › Refer to the “Financial and regulatory key figures for our significant regulated subsidiaries and sub-groups” section of this report for financial information about significant regulated subsidiaries of UBS AG