Other liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Entity [Table]

Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory

USD m

31.12.22

31.12.21

Other accrued expenses

1,760

1,876

Accrued interest expenses

1,949

1,094

Settlement and clearing accounts

1,075

1,304

Lease liabilities

3,334

3,558

Other

1,457

1,167

Total other financial liabilities measured at amortized cost

9,575

9,001

Disclosure Of Other Financial Liabilities Designated At Fair Value Explanatory

USD m

31.12.22

31.12.21

Financial liabilities related to unit-linked investment contracts

13,221

21,466

Securities financing transactions

15,333

6,377

Over-the-counter debt instruments and other

1,684

2,231

Total other financial liabilities designated at fair value

30,237

30,074

Disclosure Of Other Non Financial Liabilities Explanatory

USD m

31.12.22

31.12.21

Compensation related liabilities

6,822

7,257

 of which: Deferred Contingent Capital Plan

1,614

1,628

 of which: financial advisor compensation plans

1,463

1,512

 of which: other compensation plans

2,680

2,846

 of which: net defined benefit liability

469

633

 of which: other compensation-related liabilities

1

596

638

Current tax liabilities

1,071

1,398

Deferred tax liabilities

236

300

VAT, withholding tax and other tax payables

592

590

Deferred income

235

240

Liabilities of disposal group held for sale

2

1,298

Other

84

68

Total other non-financial liabilities

9,040

11,151

1 Includes liabilities for payroll taxes and untaken vacation. 2 Refer to Note 29 for more information.

UBS AG

Entity [Table]

Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory

USD m

31.12.22

31.12.21

Other accrued expenses

1,564

1,642

Accrued interest expenses

2,008

1,134

Settlement and clearing accounts

1,060

1,282

Lease liabilities

3,211

3,438

Other

2,549

2,269

Total other financial liabilities measured at amortized cost

10,391

9,765

Disclosure Of Other Financial Liabilities Designated At Fair Value Explanatory

USD m

31.12.22

31.12.21

Financial liabilities related to unit-linked investment contracts

13,221

21,466

Securities financing transactions

15,333

6,377

Over-the-counter debt instruments and other

1,684

2,231

Funding from UBS Group AG 

1,796

2,340

Total other financial liabilities designated at fair value

32,033

32,414

Disclosure Of Other Non Financial Liabilities Explanatory

USD m

31.12.22

31.12.21

Compensation-related liabilities

4,424

4,795

of which: financial advisor compensation plans

1,463

1,512

of which: other compensation plans

2,023

2,140

of which: net defined benefit liability

449

617

of which: other compensation-related liabilities

1

490

526

Current tax liabilities

1,044

1,365

Deferred tax liabilities

233

297

VAT, withholding tax and other tax payables

472

524

Deferred income

233

225

Liabilities of disposal group held for sale

2

1,298

Other

84

68

Total other non-financial liabilities 

6,489

8,572

1 Includes liabilities for payroll taxes and untaken vacation. 2 Refer to Note 29 for more information.