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Other financial and non-financial assets (Tables)
12 Months Ended
Dec. 31, 2022
Other financial assets measured at amortized cost  
Entity [Table]  
Disclosure Of Other Assets Explanatory
USD m
31.12.22
31.12.21
Debt securities
44,594
18,858
Loans to financial advisors
2,611
2,453
Fee-
 
and commission-related receivables
1,812
1,972
Finance lease receivables
1,315
1,356
Settlement and clearing accounts
 
1,175
455
Accrued interest income
1,259
520
Other
499
594
Total other financial assets
 
measured at amortized cost
53,264
26,209
Other non-financial assets  
Entity [Table]  
Disclosure Of Other Assets Explanatory
USD m
31.12.22
31.12.21
Precious metals and other physical commodities
4,471
5,258
Deposits and collateral provided in connection
 
with litigation, regulatory and similar matters
1
2,205
1,526
Prepaid expenses
1,076
1,108
VAT,
 
withholding tax and other tax receivables
1,468
638
Properties and other non
 
-current assets held for sale
369
32
Assets of disposal group held for sale
2
1,093
Other
 
578
621
Total other non-financial
 
assets
10,166
10,277
1 Refer to Note 17 for more information.
 
2 Refer to Note 29 for
 
more information.
UBS AG | Other financial assets measured at amortized cost  
Entity [Table]  
Disclosure Of Other Assets Explanatory
USD m
31.12.22
31.12.21
Debt securities
44,594
18,858
Loans to financial advisors
2,611
2,453
Fee-
 
and commission-related receivables
1,803
1,966
Finance lease receivables
1,314
1,356
Settlement and clearing accounts
 
1,174
455
Accrued interest income
1,276
521
Other
618
627
Total other financial assets
 
measured at amortized cost
53,389
26,236
UBS AG | Other non-financial assets  
Entity [Table]  
Disclosure Of Other Assets Explanatory
USD m
31.12.22
31.12.21
Precious metals and other physical commodities
 
4,471
5,258
Deposits and collateral provided in connection
 
with litigation, regulatory and similar matters
1
2,205
1,526
Prepaid expenses
709
717
VAT,
 
withholding tax and other tax receivables
1,405
591
Properties and other non
 
-current assets held for sale
279
32
Assets of disposal group held for sale
2
1,093
Other
 
583
618
Total other non-financial
 
assets
9,652
9,836
1 Refer to Note 17 for more information.
 
2 Refer to Note 29 for
 
more information.