Property, equipment and software (Tables)	12 Months Ended
Property, equipment and software (Tables)	Dec. 31, 2022
Entity [Table]
Disclosure Of Property Equipment Software Tables Explanatory	At historical cost less accumulated depreciation USD m Owned properties and equipment 1 Leased properties and equipment 2 Software Projects in progress 2022 3 2021 3 Historical cost Balance at the beginning of the year 13,048 4,174 8,642 1,250 27,113 26,238 Additions 162 412 300 1,182 2,057 2,090 Disposals / write-offs 4 (333) (62) (106) 0 (501) (751) Reclassifications (1,073) 0 1,151 (1,301) (1,223) (18) Foreign currency translation (217) (65) (42) 5 (319) (445) Balance at the end of the year 11,587 4,459 9,944 1,136 27,127 27,113 Accumulated depreciation Balance at the beginning of the year 8,072 1,346 4,807 14,225 13,129 Depreciation 577 451 1,005 2,033 2,078 Impairment 5 3 0 0 3 10 Disposals / write-offs 4 (332) (59) (106) (497) (737) Reclassifications (761) (1) 0 (761) (12) Foreign currency translation (135) (24) (6) (164) (243) Balance at the end of the year 7,425 1,714 5,699 14,839 14,225 Net book value Net book value at the beginning of the year 4,976 2,828 3,835 1,250 12,888 13,109 Net book value at the end of the year 4,162 2,746 4,245 1,136 6 12,288 12,888 1 Includes leasehold improvements and IT hardware. 2 Represents right-of-use assets recognized by UBS as lessee. UBS predominantly enters into lease contracts, or contracts that include lease components, in relation to real estate, including offices, retail branches and sales offices. The total cash outflow for leases during 2022 was USD 614 m (2021: USD 657 m). Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabi lities measured at amortized cost. Refer to Notes 3 and 18a, respectively. There were no material gains or losses arising from sale-and-leaseback transactions in 2022 and in 2021. 3 The total reclassification amount for the respective periods represents net reclassifications to Properties and other non- current assets held for sale. 4 Includes write-offs of fully depreciated assets. 5 Impairment charges recorded in 2022 generally relate to assets that are no longer used, for which the recoverable amount based on a value in use approach was determined to be zero. 6 Consists of USD 939 m related to software and USD 197 m related to Owned properties and equipment.
UBS AG
Entity [Table]
Disclosure Of Property Equipment Software Tables Explanatory	At historical cost less accumulated depreciation USD m Owned properties and equipment 1 Leased properties and equipment 2 Software Projects in progress 2022 3 2021 3 Historical cost Balance at the beginning of the year 11,494 3,994 7,924 1,130 24,542 23,785 Additions 90 1 380 330 1,059 1,859 1,789 Disposals / write-offs 4 (284) (48) (81) 0 (414) (632) Reclassifications (796) 0 1,052 (1,150) (894) (18) Foreign currency translation (152) (50) (5) 7 (200) (381) Balance at the end of the year 10,352 4,275 9,220 1,046 24,893 24,542 Accumulated depreciation Balance at the beginning of the year 7,178 1,272 4,380 12,830 11,827 Depreciation 463 430 926 1,819 1,835 Impairment 5 2 0 0 2 9 Disposals / write-offs 4 (283) (45) (81) (410) (619) Reclassifications (565) (1) 0 (566) (12) Foreign currency translation (98) (18) 17 (99) (210) Balance at the end of the year 6,697 1,638 5,242 13,577 12,830 Net book value Net book value at the beginning of the year 4,316 2,722 3,544 1,130 11,712 11,958 Net book value at the end of the year 3,655 2,637 3,978 1,046 6 11,316 11,712 1 Includes leasehold improvements and IT hardware. 2 Represents right- of-use assets recognized by UBS AG as lessee. UBS AG predominantly enters into lease contracts, or contracts that include lease components, in relation to real estate, including offices, retail branches and sales offices. The total cash outflow for leases during 2022 was USD 589 m (2021: USD 632 m). Interest expense on lease liabilities is included within Interest expense from financial instruments measured at amortized cost and Lease liabilities are included within Other financial liabilities measured at amortized cost. Refer to Notes 3 and 18a, respectively. There were no material gains or losses arising from sale -and-leaseback transactions in 2022 and in 2021. 3 The total reclassification amount for the respective periods represents net reclassifications to Properties and other non-current assets held for sale. 4 Includes write- offs of fully depreciated assets. 5 Impairment charges recorded in 2022 generally relate to assets that are no longer used, for which the recoverable amount based on a value in use approach was determined to be zero. 6 Consists of USD 858 m related to software and USD 188 m related to Owned properties and equipment.