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Offsetting financial assets and financial liabilities (Tables)
 12 Months Ended
Dec. 31, 2022
Entity [Table]  
Disclosure Of Offsetting Of Financial Assets Explanatory
Financial assets subject to offsetting, enforceable
 
master netting arrangements and
 
similar agreements
Assets subject to netting
 
arrangements
 
Netting recognized on the balance sheet
Netting potential not recognized on
the balance sheet
3
Assets not
subject to netting
arrangements
4
Total assets
As of 31.12.22, USD bn
Gross assets
before netting
Netting with
 
gross liabilities
2
Net assets
recognized
on the
balance
 
sheet
Financial
liabilities
Collateral
received
Assets after
consideration
of
netting
potential
Assets
recognized
on the
balance
 
sheet
Total assets
after
consideration
of netting
 
potential
Total assets
recognized
 
on the
 
balance
sheet
Receivables from securities financing
transactions measured at amortized cost
60.8
(11.1)
49.6
(3.0)
(46.4)
0.3
18.2
18.5
67.8
Derivative financial instruments
 
147.4
(2.5)
144.9
(110.9)
(28.5)
5.5
5.2
10.7
150.1
Cash collateral receivables on
 
derivative instruments
1
33.5
0.0
33.5
(20.9)
(1.9)
10.6
1.5
12.1
35.0
Financial assets at fair value
 
not held for trading
85.6
(76.8)
8.7
(1.5)
(7.3)
0.0
51.0
51.0
59.8
of which: reverse
 
repurchase agreements
84.4
(76.8)
7.6
(1.5)
(6.1)
0.0
0.1
0.1
7.7
Total assets
327.2
(90.4)
236.8
(136.3)
(84.1)
16.4
76.0
92.3
312.8
As of 31.12.21, USD bn
Receivables from securities financing
transactions measured at amortized cost
67.7
(13.8)
53.9
(2.9)
(51.0)
0.0
21.1
21.1
75.0
Derivative financial instruments
 
116.0
(3.6)
112.4
(88.9)
(18.5)
5.0
5.7
10.7
118.1
Cash collateral receivables on
 
derivative instruments
1
29.4
0.0
29.4
(15.2)
(3.3)
11.0
1.1
12.1
30.5
Financial assets at fair value
 
not held for trading
93.1
(87.6)
5.5
(1.1)
(4.4)
0.0
54.6
54.6
60.1
of which: reverse
 
repurchase agreements
93.1
(87.6)
5.5
(1.1)
(4.4)
0.0
0.3
0.3
5.8
Total assets
306.2
(105.0)
201.2
(108.1)
(77.2)
15.9
82.6
98.5
283.7
1 The net
 
amount of
 
Cash collateral
 
receivables
 
on derivative
 
instruments recognized
 
on the balance
 
sheet includes
 
certain OTC
 
derivatives that
 
are net
 
settled on a
 
daily basis either
 
legally or in
 
substance under
IAS 32 principles and
 
exchange-traded
 
derivatives that
 
are economically
 
settled on a daily
 
basis.
 
2 The logic
 
of the table
 
results in amounts
 
presented in
 
the “Netting with
 
gross liabilities”
 
column corresponding
directly to the amounts
 
presented in the “Netting
 
with gross assets” column
 
in the liabilities table
 
presented below.
 
Netting in this column
 
for reverse repurchase
 
agreements presented
 
within the lines “Receivables
from securities financing
 
transactions
 
measured at amortized
 
cost” and
 
“Financial assets
 
at fair value
 
not held for
 
trading”
 
taken together
 
corresponds
 
to the amounts
 
presented for
 
repurchase agreements
 
in the
“Payables from securities financing transactions
 
measured at amortized cost” and “Other financial
 
liabilities designated at fair value” lines in
 
the liabilities table presented below.
 
3 For the purpose of this disclosure,
the amounts of financial instruments
 
and cash collateral presented
 
have been capped so as not to exceed
 
the net amount of fin
 
ancial assets presented on the balance
 
sheet; i.e., over-collateralization,
 
where it exists,
is not reflected in the table.
 
4 Includes assets not subject
 
to enforceable netting
 
arrangements and other
 
out-of-scope items.
Disclosure Of Offsetting Of Financial Liabilities Explanatory
Financial liabilities subject to offsetting,
 
enforceable master netting
 
arrangements and similar agreements
Liabilities subject to netting
 
arrangements
 
Netting recognized on the balance sheet
Netting potential not recognized
 
on the balance sheet
3
Liabilities not
subject
 
to netting
 
arrangements
4
Total liabilities
As of 31.12.22, USD bn
Gross
liabilities
before
netting
Netting with
 
gross assets
2
Net
 
liabilities
recognized
on the
balance
sheet
Financial
assets
Collateral
pledged
Liabilities
after
consideration
 
of netting
potential
Liabilities
recognized
on the
balance
 
sheet
Total
 
liabilities
 
after
consideration
of netting
potential
Total
 
liabilities
recognized
on the
balance
 
sheet
Payables from securities financing
transactions measured at amortized cost
14.1
(11.1)
3.0
(1.3)
(1.8)
0.0
1.2
1.2
4.2
Derivative financial instruments
 
150.3
(2.5)
147.8
(110.9)
(26.2)
10.7
7.1
17.8
154.9
Cash collateral payables on
 
derivative instruments
1
34.9
0.0
34.9
(20.0)
(1.9)
13.0
1.6
14.5
36.4
Other financial liabilities
 
designated at fair value
92.5
(76.9)
15.6
(3.2)
(12.4)
0.0
14.6
14.6
30.2
of which: repurchase agreements
92.1
(76.9)
15.3
(3.2)
(12.1)
0.0
0.1
0.1
15.3
Total liabilities
291.7
(90.4)
201.3
(135.3)
(42.3)
23.7
24.5
48.1
225.8
As of 31.12.21, USD bn
Payables from securities financing
transactions measured at amortized cost
16.9
(12.8)
4.1
(1.8)
(2.3)
0.0
1.4
1.4
5.5
Derivative financial instruments
 
118.4
(3.6)
114.9
(88.9)
(18.1)
7.9
6.4
14.3
121.3
Cash collateral payables on
 
derivative instruments
1
30.4
0.0
30.4
(13.1)
(3.3)
14.0
1.4
15.4
31.8
Other financial liabilities
 
designated at fair value
94.8
(88.6)
6.2
(2.2)
(3.8)
0.2
23.9
24.1
30.1
of which: repurchase agreements
94.6
(88.6)
6.0
(2.2)
(3.8)
0.0
0.4
0.4
6.4
Total liabilities
260.6
(105.0)
155.6
(106.0)
(27.5)
22.1
33.1
55.2
188.7
1 The net amount of Cash collateral
 
payables on derivative instruments
 
recognized on the balance sheet
 
includes certain OTC
 
derivatives that are net settled
 
on a daily basis either legally or in substance
 
under IAS 32
principles and exchange-traded derivativ
 
es that are economically settled on a daily basis.
 
2 The logic of the table results in amounts presented in the “Netting with gross
 
assets” column corresponding to the amounts
presented in the “Netting with gross liabilities” column in the assets table presented above. Netting in this column for
 
repurchase agreements presented within the lines “Payables from
 
securities financing transactions
measured at amortized
 
cost” and
 
“Other financial
 
liabilities designated
 
at fair
 
value” taken
 
together corresponds
 
to the
 
amounts presented
 
for reverse
 
repurchase agreements
 
in the “Receivables
 
from securities
financing transactions
 
measured at amortized cost”
 
and “Financial assets
 
at fair value
 
not held for trading”
 
lines in the
 
assets table presented
 
above.
 
3 For the purpose
 
of this disclosure,
 
the amounts of financial
instruments and cash collateral
 
presented have been capped
 
so as not to exceed the
 
net amount of financial liabilities
 
presented on the balance
 
sheet; i.e., over-collateralization,
 
where it exists, is
 
not reflected in the
table.
 
4 Includes liabilities
 
not subject to enforceable netting
 
arrangements and
 
other out-of-scope items.
UBS AG  
Entity [Table]  
Disclosure Of Offsetting Of Financial Assets Explanatory
Financial
 
assets subject to offsetting, enforceable master
 
netting arrangements and
 
similar agreements
Assets subject to netting
 
arrangements
 
Netting recognized on the balance sheet
Netting potential not recognized on
the balance sheet
3
Assets not
subject to netting
arrangements
4
Total assets
As of 31.12.22, USD bn
Gross assets
before netting
Netting with
 
gross liabilities
2
Net assets
recognized
on the
balance
 
sheet
Financial
liabilities
Collateral
received
Assets after
consideration
of
netting
potential
Assets
recognized
on the
balance
 
sheet
Total assets
after
consideration
of netting
 
potential
Total assets
recognized
 
on the
 
balance
sheet
Receivables from securities financing
transactions measured at amortized cost
60.8
(11.1)
49.6
(3.0)
(46.4)
0.3
18.2
18.5
67.8
Derivative financial instruments
 
147.4
(2.5)
144.9
(110.9)
(28.5)
5.5
5.2
10.7
150.1
Cash collateral receivables on
 
derivative instruments
1
33.5
0.0
33.5
(20.9)
(1.9)
10.6
1.5
12.1
35.0
Financial assets at fair value
 
not held for trading
85.6
(76.8)
8.7
(1.5)
(7.3)
0.0
50.7
50.7
59.4
of which: reverse
 
repurchase agreements
84.4
(76.8)
7.6
(1.5)
(6.1)
0.0
0.1
0.1
7.7
Total assets
327.2
(90.4)
236.8
(136.3)
(84.1)
16.4
75.6
92.0
312.4
As of 31.12.21, USD bn
Receivables from securities financing
transactions measured at amortized cost
67.7
(13.8)
53.9
(2.9)
(51.0)
0.0
21.1
21.1
75.0
Derivative financial instruments
 
116.0
(3.6)
112.4
(88.9)
(18.5)
5.0
5.8
10.7
118.1
Cash collateral receivables on
 
derivative instruments
1
29.4
0.0
29.4
(15.2)
(3.3)
11.0
1.1
12.1
30.5
Financial assets at fair value
 
not held for trading
93.1
(87.6)
5.5
(1.1)
(4.4)
0.0
54.1
54.1
59.6
of which: reverse
 
repurchase agreements
93.1
(87.6)
5.5
(1.1)
(4.4)
0.0
0.3
0.3
5.8
Total assets
306.2
(105.0)
201.2
(108.1)
(77.2)
15.9
82.1
98.1
283.3
1 The net
 
amount of
 
Cash collateral
 
receivables
 
on derivative
 
instruments recognized
 
on the balance
 
sheet includes
 
certain OTC
 
derivatives that
 
are net
 
settled on a
 
daily basis either
 
legally or in
 
substance under
IAS 32 principles and
 
exchange-traded
 
derivatives that
 
are economically
 
settled on a daily
 
basis.
 
2 The logic
 
of the table
 
results in amounts
 
presented in
 
the “Netting with
 
gross liabilities”
 
column corresponding
directly to the amounts
 
presented in the “Netting
 
with gross assets” column
 
in the liabilities table
 
presented below.
 
Netting in this column
 
for reverse repurchase
 
agreements presented
 
within the lines “Receivables
from securities financing
 
transactions
 
measured at amortized
 
cost” and
 
“Financial assets
 
at fair value
 
not held for
 
trading”
 
taken together
 
corresponds
 
to the amounts
 
presented for
 
repurchase agreements
 
in the
“Payables from securities financing transactions
 
measured at amortized cost” and “Other financial
 
liabilities designated at fair value” lines in
 
the liabilities table presented below.
 
3 For the purpose of this disclosure,
the amounts of financial instruments
 
and cash collateral presented
 
have been capped so as not to exceed
 
the net amount of fin
 
ancial assets presented on the balance
 
sheet; i.e., over-collateralization,
 
where it exists,
is not reflected in the table.
 
4 Includes assets not subject
 
to enforceable netting
 
arrangements and other
 
out-of-scope items.
Disclosure Of Offsetting Of Financial Liabilities Explanatory
Financial liabilities subject to offsetting,
 
enforceable master netting
 
arrangements and similar agreements
Liabilities subject to netting
 
arrangements
 
Netting recognized on the balance sheet
Netting potential not recognized
 
on the balance sheet
3
Liabilities not
subject
 
to netting
 
arrangements
4
Total liabilities
As of 31.12.22, USD bn
Gross
liabilities
before
netting
Netting with
 
gross assets
2
Net
 
liabilities
recognized
on the
balance
sheet
Financial
assets
Collateral
pledged
Liabilities
after
consideration
 
of netting
potential
Liabilities
recognized
on the
balance
 
sheet
Total
 
liabilities
 
after
consideration
of netting
potential
Total
 
liabilities
recognized
on the
balance
 
sheet
Payables from securities financing
transactions measured at amortized cost
14.1
(11.1)
3.0
(1.3)
(1.8)
0.0
1.2
1.2
4.2
Derivative financial instruments
 
150.3
(2.5)
147.8
(110.9)
(26.2)
10.7
7.1
17.8
154.9
Cash collateral payables on
 
derivative instruments
1
34.9
0.0
34.9
(20.0)
(1.9)
13.0
1.6
14.5
36.4
Other financial liabilities
 
designated at fair value
92.5
(76.9)
15.6
(3.2)
(12.4)
0.0
16.4
16.4
32.0
of which: repurchase agreements
92.1
(76.9)
15.3
(3.2)
(12.1)
0.0
0.1
0.1
15.3
Total liabilities
291.7
(90.4)
201.3
(135.3)
(42.3)
23.7
26.3
49.9
227.6
As of 31.12.21, USD bn
Payables from securities financing
transactions measured at amortized cost
16.9
(12.8)
4.1
(1.8)
(2.3)
0.0
1.4
1.4
5.5
Derivative financial instruments
 
118.4
(3.6)
114.9
(88.9)
(18.1)
7.9
6.4
14.3
121.3
Cash collateral payables on
 
derivative instruments
1
30.4
0.0
30.4
(13.1)
(3.3)
14.0
1.4
15.4
31.8
Other financial liabilities
 
designated at fair value
94.8
(88.6)
6.2
(2.2)
(3.8)
0.2
26.3
26.5
32.4
of which: repurchase agreements
94.6
(88.6)
6.0
(2.2)
(3.8)
0.0
0.4
0.4
6.4
Total liabilities
260.6
(105.0)
155.6
(106.0)
(27.5)
22.1
35.5
57.6
191.1
1 The net amount of Cash collateral
 
payables on derivative instruments
 
recognized on the balance sheet
 
includes certain OTC
 
derivatives that are net settled
 
on a daily basis either legally or in substance
 
under IAS 32
principles and exchange-traded derivativ
 
es that are economically settled on a daily basis.
 
2 The logic of the table results in amounts presented in the “Netting with gross
 
assets” column corresponding to the amounts
presented in the “Netting with gross liabilities” column in the assets table presented above. Netting in this column for
 
repurchase agreements presented within the lines “Payables from
 
securities financing transactions
measured at amortized
 
cost” and
 
“Other financial
 
liabilities designated
 
at fair
 
value” taken
 
together corresponds
 
to the
 
amounts presented
 
for reverse
 
repurchase agreements
 
in the “Receivables
 
from securities
financing transactions
 
measured at amortized cost”
 
and “Financial assets
 
at fair value
 
not held for trading”
 
lines in the
 
assets table presented
 
above.
 
3 For the purpose
 
of this disclosure,
 
the amounts of financial
instruments and cash collateral
 
presented have been capped
 
so as not to exceed the
 
net amount of financial liabilities
 
presented on the balance
 
sheet; i.e., over-collateralization,
 
where it exists, is
 
not reflected in the
table.
 
4 Includes liabilities
 
not subject to enforceable netting
 
arrangements and
 
other out-of-scope items.