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Net interest income and other income from fair value changes on financial instruments (Tables)
12 Months Ended
Dec. 31, 2022
Entity [Table]  
Disclosure Of Net Interest Income And Other Net Income From Financial Instruments Measured At Fair Value Through Profit Or Loss Tables Explanatory
For the year ended
USD m
31.12.22
31.12.21
31.12.20
Net interest income from financial instruments measured
 
at fair value through profit or
 
loss and other
1,403
1,431
1,299
Other net income from financial instruments measured
 
at fair value through profit or
 
loss
7,517
5,850
6,960
of which: net gains / (losses) from financial liabilities designated
 
at fair value
1
17,037
(6,582)
1,509
Total net income from
 
financial instruments measured at fair value
 
through profit or loss and other
8,920
7,281
8,259
Net interest income
Interest income from loans and deposits
2
9,612
6,488
6,690
Interest income from securities financing transactions
 
measured at amortized cost
3
1,378
513
862
Interest income from other financial instruments measured
 
at amortized cost
545
284
335
Interest income from debt instruments measured at fair
 
value through other comprehensive
 
income
74
115
101
Interest income from derivative instruments designated as
 
cash flow hedges
 
173
1,133
822
Total interest income
 
from financial instruments measured at
 
amortized cost and fair value through
 
other comprehensive income
11,782
8,533
8,810
Interest expense on loans and deposits
4
2,579
523
1,031
Interest expense on securities financing transactions
 
measured at amortized cost
5
1,089
1,102
870
Interest expense on debt issued
2,803
1,533
2,237
Interest expense on lease liabilities
92
102
110
Total interest expense
 
from financial instruments measured at
 
amortized cost
6,564
3,259
4,247
Total net interest income
 
from financial instruments measured at amortized
 
cost and fair value through
 
other comprehensive income
5,218
5,274
4,563
Total 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
1 Excludes fair value changes of hedges related to financial
 
liabilities designated at fair value and foreign
 
currency translation effects
 
arising from translating foreign currency
 
transactions into the respective functional
currency, both of which are reported within Other
 
net income from financial instruments measured at fair value
 
through profit or loss. 2022
 
included net gains of USD
4,112
m (net losses of USD
2,068
m and USD
72
m
in 2021 and 2020,
 
respectively), driven
 
by financial liabilities
 
related to unit-linked
 
investment contracts,
 
which are
 
designated at fair
 
value through
 
profit or loss.
 
This was
 
offset by net
 
losses of USD
4,112
m (net
gains of USD
2,068
m and
 
USD
72
m in 2021
 
and 2020, respectively),
 
related to financial
 
assets for unit-linked
 
investment contracts
 
that are
 
mandatorily
 
measured at fair
 
value through
 
profit or loss
 
not held for
trading.
 
2 Consists of interest income
 
from cash and balances at central
 
banks, loans and advances
 
to banks and customers,
 
and cash collateral receivables
 
on derivative instruments,
 
as well as negative interest on
amounts due to banks, customer deposits, and cash collateral payables on derivative instruments.
 
3 Includes negative interest, including fees, on payables from
 
securities financing transactions measured at amortized
cost.
 
4 Consists of interest
 
expense on amounts
 
due to banks,
 
cash collateral
 
payables on
 
derivative instruments,
 
and customer
 
deposits, as well
 
as negative interest
 
on cash and balances
 
at central banks,
 
loans
and advances to banks,
 
and cash collateral receivables
 
on derivative instruments.
 
5 Includes negative interest,
 
including fees,
 
on receivables from
 
securities financing transactions
 
measured at amortized cost.
UBS AG  
Entity [Table]  
Disclosure Of Net Interest Income And Other Net Income From Financial Instruments Measured At Fair Value Through Profit Or Loss Tables Explanatory
For the year ended
USD m
31.12.22
31.12.21
31.12.20
Net interest income from financial instruments measured
 
at fair value through profit or
 
loss and other
1,410
1,437
1,305
Other net income from financial instruments measured
 
at fair value through profit or
 
loss
7,493
5,844
6,930
of which: net gains / (losses) from financial liabilities designated
 
at fair value
1
17,036
(6,457)
1,625
Total net income from
 
financial instruments measured at fair value
 
through profit or loss and other
8,903
7,281
8,235
Net interest income
Interest income from loans and deposits
2
9,634
6,489
6,696
Interest income from securities financing transactions
 
measured at amortized cost
3
1,378
513
862
Interest income from other financial instruments measured
 
at amortized cost
545
284
335
Interest income from debt instruments measured at fair
 
value through other comprehensive
 
income
74
115
101
Interest income from derivative instruments designated as
 
cash flow hedges
 
173
1,133
822
Total interest income
 
from financial instruments measured at
 
amortized cost and fair value through
 
other comprehensive income
11,803
8,534
8,816
Interest expense on loans and deposits
4
4,488
1,655
2,440
Interest expense on securities financing transactions
 
measured at amortized cost
5
1,089
1,102
870
Interest expense on debt issued
1,031
512
918
Interest expense on lease liabilities
88
98
105
Total interest expense
 
from financial instruments measured at
 
amortized cost
6,696
3,366
4,333
Total net interest income
 
from financial instruments measured at amortized
 
cost and fair value through
 
other comprehensive income
5,108
5,168
4,483
Total 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
1 Excludes fair value changes of hedges related to financial liabilities designated at fair value and foreign currency translation effects arising from translating
 
foreign currency transactions into the respective functional
currency,
 
both of which
 
are reported
 
within Other
 
net income
 
from financial
 
instruments
 
measured at
 
fair value
 
through
 
profit or
 
loss. 2022
 
included
 
net gains
 
of USD
4,112
m (net
 
losses of
 
USD
2,068
m and
USD
72
m in 2021 and 2020, respectively), driven by financial liabilities related to unit-linked investment contracts, which are designated at fair value through profit or loss. This was offset by net losses of USD
4,112
m
(net gains of USD
2,068
m and USD
72
m in 2021 and
 
2020, respectively),
 
related to financial
 
assets for unit-linked
 
investment contracts
 
that are mandatorily
 
measured at fair
 
value through
 
profit or loss not
 
held
for trading.
 
2 Consists
 
of interest income
 
from cash
 
and balances
 
at central
 
banks, loans
 
and advances
 
to banks
 
and custom
 
ers, and
 
cash collateral
 
receivables on
 
derivative instruments,
 
as well
 
as negative
interest on amounts due to banks, customer deposits, and cash collateral payables on derivative instruments.
 
3 Includes negative interest, including fees,
 
on payables from securities financing transactions measured
at amortized cost.
 
4 Consists of interest expense
 
on amounts due to banks, cash collateral
 
payables on derivative
 
instruments, customer
 
deposits, and funding from
 
UBS Group AG measured
 
at amortized cost, as
well as negative interest on cash and
 
balances at central
 
banks, loans and advances
 
to banks, and cash
 
collateral receivables
 
on derivative instruments.
 
5 Includes negative interest,
 
including fees,
 
on receivables
from securities financing transactions
 
measured at amortized cost.