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Provisions and contingent liabilities (Tables)
12 Months Ended
Dec. 31, 2022
Entity [Table]  
Total provisions recognized under both IAS 37 and IFRS 9 [textblock]
USD m
31.12.22
31.12.21
Provisions other than provisions for expected credit
 
losses
3,042
3,322
Provisions for expected credit losses
1
201
196
Total provisions
3,243
3,518
1 Refer to Note 9 for more information
 
about ECL provisions recognized
 
for off-balance sheet financial
 
instruments and credit lines.
Total provisions with additional information [textblock]
USD m
Litigation,
regulatory and
similar matters
1
Restructuring
Other
3
Total 2022
Balance at the beginning of the
 
year
2,798
172
352
3,322
Increase in provisions recognized in the income statement
406
231
53
690
Release of provisions recognized in the income statement
(58)
(25)
(36)
(118)
Provisions used in conformity with designated purpose
(470)
(243)
(32)
(745)
Capitalized reinstatement costs
0
0
1
1
Foreign currency translation / unwind
 
of discount
(91)
(5)
(12)
(108)
Balance at the end of the year
 
2,586
130
2
326
3,042
1 Consists of provisions for losses resulting
 
from legal, liability
 
and compliance risks.
 
2 Consists of personnel-related
 
restructuring provisions
 
of USD
102
m as of 31 December 2022 (31
 
December 2021: USD
125
m)
and provisions for onerous contracts
 
of USD
28
m as of 31 December 2022
 
(31 December 2021: USD
47
m).
 
3 Mainly includes provisions
 
related to real
 
estate, employee benefits and
 
operational risks.
Disclosure of provisions for litigation, regulatory and similar matters [text block]
Provisions for litigation, regulatory
 
and similar matters by business division
 
and in Group Functions
1
USD m
Global Wealth
 
Manage-
ment
Personal &
Corporate
Banking
 
Asset
 
Manage-
ment
Investment
 
Bank
Group
Functions
Total 2022
Balance at the beginning of the
 
year
1,338
181
8
310
962
2,798
Increase in provisions recognized in the income statement
268
2
1
129
6
406
Release of provisions recognized in the income statement
(23)
(15)
0
(8)
(12)
(58)
Provisions used in conformity with designated purpose
(331)
0
0
(115)
(23)
(470)
Reclassifications
0
0
0
4
(4)
0
Foreign currency translation / unwind
 
of discount
(70)
(9)
0
(11)
0
(91)
Balance at the end of the year
1,182
159
8
308
928
2,586
1 Provisions, if
 
any, for
 
the matters
 
described in items
 
3 and 4
 
of this Note
 
are recorded in
 
Global Wealth
 
Management, and
 
provisions,
 
if any, for
 
the matters
 
described in item 2
 
are recorded in
 
Group Functions.
Provisions, if any,
 
for the matters described
 
in items 1 and 6
 
of this Note are allocated
 
between Global Wealth
 
Management and Personal
 
& Corporate Banking,
 
provisions, if any,
 
for the matters described
 
in item 5
are allocated between the Investment
 
Bank and Group Functions,
 
and provisions, if
 
any, for the
 
matters described in item 7 are
 
allocated between Global
 
Wealth Management and
 
the Investment Bank.
UBS AG  
Entity [Table]  
Total provisions recognized under both IAS 37 and IFRS 9 [textblock]
USD m
31.12.22
31.12.21
Provisions other than provisions for expected credit
 
losses
2,982
3,256
Provisions for expected credit losses
1
201
196
Total provisions
3,183
3,452
1 Refer to Note 9 for more information
 
about ECL provisions recognized
 
for off-balance sheet financial
 
instruments and credit lines.
Total provisions with additional information [textblock]
USD m
Litigation,
regulatory and
similar matters
1
Restructuring
Other
3
Total 2022
Balance at the beginning of the
 
year
2,798
137
321
3,256
Increase in provisions recognized in the income statement
406
174
49
629
Release of provisions recognized in the income statement
(57)
(19)
(32)
(109)
Provisions used in conformity with designated purpose
(470)
(189)
(31)
(689)
Capitalized reinstatement costs
0
0
1
1
Foreign currency translation / unwind
 
of discount
(90)
(5)
(11)
(106)
Balance at the end of the year
 
2,586
98
2
297
2,982
1 Consists of provisions
 
for losses resulting
 
from legal, liability
 
and compliance risks.
 
2 Consists of personnel-related
 
restructuring
 
provisions of USD
70
m as of 31 December
 
2022 (31 December
 
2021: USD
90
m)
and provisions for onerous contracts
 
of USD
28
m as of 31 December 2022
 
(31 December 2021: USD
47
m).
 
3 Mainly includes
 
provisions related to real
 
estate, employee benefits and
 
operational risks.
Disclosure of provisions for litigation, regulatory and similar matters [text block]
Provisions for litigation, regulatory
 
and similar matters by business division
 
and in Group Functions
1
USD m
Global Wealth
 
Manage-
ment
Personal &
Corporate
Banking
 
Asset
 
Manage-
ment
Investment
 
Bank
Group
Functions
Total 2022
Balance at the beginning of the
 
year
1,338
181
8
310
962
2,798
Increase in provisions recognized in the income statement
268
2
1
129
6
406
Release of provisions recognized in the income statement
(23)
(15)
0
(8)
(12)
(57)
Provisions used in conformity with designated purpose
(331)
0
0
(115)
(23)
(470)
Reclassifications
 
0
 
0
 
0
 
4
 
(4)
 
0
Foreign currency translation / unwind
 
of discount
(70)
(9)
0
(11)
0
(90)
Balance at the end of the year
1,182
159
8
308
928
2,586
1 Provisions, if
 
any, for
 
the matters
 
described in items
 
3 and 4
 
of this Note
 
are recorded in
 
Global Wealth
 
Management, and
 
provisions,
 
if any, for
 
the matters
 
described in item 2
 
are recorded in
 
Group Functions.
Provisions, if any,
 
for the matters described
 
in items 1 and 6
 
of this Note are allocated
 
between Global Wealth
 
Management and Personal
 
& Corporate Banking,
 
provisions, if any,
 
for the matters described
 
in item 5
are allocated between the Investment
 
Bank and Group Functions,
 
and provisions, if
 
any, for the
 
matters described in item 7 are
 
allocated between Global
 
Wealth Management and
 
the Investment Bank.