XML 188 R76.htm IDEA: XBRL DOCUMENT v3.22.4
Restricted financial assets (Tables)
12 Months Ended
Dec. 31, 2022
Entity [Table]  
Disclosure of restricted financial assets [text block]
Restricted financial assets
 
USD m
31.12.22
31.12.21
Restricted
financial assets
of which: assets
pledged as
collateral that
may be sold or
repledged by
counterparties
Restricted
financial assets
of which: assets
pledged as
collateral that
may be sold or
repledged by
counterparties
Financial assets pledged as collateral
Financial assets at fair value held for trading
57,377
36,742
63,725
43,397
Loans and advances to customers
1
15,195
18,160
Financial assets at fair value not held for trading
1,509
1,220
961
961
Debt securities classified as Other financial assets measured
 
at amortized cost
3,432
2,685
2,234
1,870
Total financial assets pledged
 
as collateral
77,513
85,079
Other restricted financial assets
Loans and advances to banks
3,689
3,408
Financial assets at fair value held for trading
162
392
Cash collateral receivables on derivative
 
instruments
5,155
4,747
Loans and advances to customers
1,127
1,237
Financial assets at fair value not held for trading
14,478
22,765
Financial assets measured at fair value through
 
other comprehensive income
1,842
894
Other
859
97
Total other restricted
 
financial assets
 
27,312
33,540
Total financial assets pledged
 
and other restricted financial assets
2
104,825
118,619
1 Mainly related to mortgage
 
loans that serve
 
as collateral for existing
 
liabilities toward
 
Swiss central mortgage
 
institutions and for existing
 
covered bond issuances.
 
Of these pledged
 
mortgage loans,
 
approximately
USD
3.1
bn as
 
of 31 December
 
2022 (31
 
December 2021:
 
approximately
 
USD
2.7
bn) could
 
be withdrawn
 
or used for
 
future liabilities
 
or covered bond
 
issuances without
 
breaching existing
 
collateral requirements.
 
2 Does not include assets placed
 
with central banks related
 
to undrawn credit lines
 
and for payment, clearing
 
and settlement purposes
 
(31 December 2022:
 
USD
5.9
bn; 31 December 2021:
 
USD
4.4
bn).
Disclosure Of Financial Assets Transferred During Period Which Do Not Qualify For Derecognition Explanatory
Transferred
 
financial assets subject to continued recognition
 
in full
 
USD m
31.12.22
31.12.21
Carrying amount
of transferred
assets
Carrying amount of
 
associated liabilities
 
recognized
 
on balance sheet
Carrying amount
of transferred
assets
Carrying amount of
 
associated liabilities
 
recognized
 
on balance sheet
Financial assets at fair value held for trading that
 
may be sold or repledged by counterparties
36,742
16,470
43,397
17,687
relating to securities lending and repurchase agreements in exchange
 
for cash received
16,756
16,470
17,970
17,687
relating to securities lending agreements in exchange for
 
securities received
18,908
24,146
relating to other financial asset transfers
1,078
1,281
Financial assets at fair value not held for trading
 
that may be sold or repledged
 
by
counterparties
1,220
1,050
961
898
Debt securities classified as Other financial assets measured
 
at amortized cost that may be
sold or repledged by counterparties
2,685
2,302
1,870
1,725
Total financial assets transferred
40,647
19,822
46,227
20,311
Disclosure Of Off Balance Sheet Assets Received Table [Text Block]
Off-balance sheet assets received
USD m
31.12.22
31.12.21
Fair value of assets received that can
 
be sold or repledged
434,023
497,828
received as collateral under reverse repurchase,
 
securities borrowing
 
and lending arrangements, derivative and
 
other transactions
 
1
418,847
483,426
received in unsecured borrowings
15,175
14,402
Thereof sold or repledged
 
2
331,805
367,440
in connection with financing activities
288,752
319,176
to satisfy commitments under short sale transactions
29,515
31,688
in connection with derivative and other
 
transactions
 
1
13,538
16,575
1 Includes securities received as
 
initial margin from its clients
 
that UBS is required to remit
 
to central counterparties,
 
brokers and deposit
 
banks through its exchange
 
-traded derivative
 
clearing and execution
 
services.
 
2 Does not include off-balance
 
sheet securities (31 December
 
2022: USD
9.9
bn; 31 December 2021:
 
USD
12.7
bn) placed with central
 
banks related to undrawn
 
credit lines and for
 
payment, clearing and
 
settlement
purposes for which there are no associated
 
liabilities or contingent liabilities.
UBS AG  
Entity [Table]  
Disclosure of restricted financial assets [text block]
Restricted financial assets
 
USD m
31.12.22
31.12.21
Restricted
financial assets
of which: assets
pledged as
collateral that
may be sold or
repledged by
counterparties
Restricted
financial assets
of which: assets
pledged as
collateral that
may be sold or
repledged by
counterparties
Financial assets pledged as collateral
Financial assets at fair value held for trading
57,435
36,742
63,834
43,397
Loans and advances to customers
1
15,195
18,160
Financial assets at fair value not held for trading
1,509
1,220
961
961
Debt securities classified as Other financial assets measured
 
at amortized cost
3,432
2,685
2,234
1,870
Total financial assets pledged
 
as collateral
77,571
85,188
Other restricted financial assets
Loans and advances to banks
3,689
3,408
Financial assets at fair value held for trading
162
392
Cash collateral receivables on derivative
 
instruments
5,155
4,747
Loans and advances to customers
1,127
1,237
Financial assets at fair value not held for trading
14,090
22,328
Financial assets measured at fair value through
 
other comprehensive income
1,842
894
Other
859
97
Total other restricted
 
financial assets
 
26,924
33,104
Total financial assets pledged
 
and other restricted financial assets
2
104,495
118,292
1 Mainly related to mortgage
 
loans that serve as collateral
 
for existing liabilities toward
 
Swiss central mortgage
 
institutions and for existing
 
covered bond issuances.
 
Of these pledged
 
mortgage loans, approximately
USD
3.1
bn as of
 
31 December 2022
 
(31 December
 
2021: approximately
 
USD
2.7
bn) could be
 
withdrawn
 
or used for
 
future liabilities
 
or covered bond
 
issuances without
 
breaching existing
 
collateral
 
requirements.
 
2 Does not include assets placed
 
with central banks related
 
to undrawn credit lines
 
and for payment, clearing
 
and settlement purposes
 
(31 December 2022:
 
USD
5.9
bn; 31 December 2021:
 
USD
4.4
bn).
Disclosure Of Financial Assets Transferred During Period Which Do Not Qualify For Derecognition Explanatory
Transferred
 
financial assets subject to continued recognition
 
in full
 
USD m
31.12.22
31.12.21
Carrying amount
of transferred
assets
Carrying amount of
 
associated liabilities
 
recognized
 
on balance sheet
Carrying amount
of transferred
assets
Carrying amount of
 
associated liabilities
 
recognized
 
on balance sheet
Financial assets at fair value held for trading that
 
may be sold or repledged by counterparties
36,742
16,470
43,397
17,687
relating to securities lending and repurchase agreements in exchange
 
for cash received
16,756
16,470
17,970
17,687
relating to securities lending agreements in exchange for
 
securities received
18,908
24,146
relating to other financial asset transfers
1,078
1,281
Financial assets at fair value not held for trading
 
that may be sold or repledged
 
by
counterparties
1,220
1,050
961
898
Debt securities classified as Other financial assets measured
 
at amortized cost that may be
sold or repledged by counterparties
2,685
2,302
1,870
1,725
Total financial assets transferred
40,647
19,822
46,227
20,311
Disclosure Of Off Balance Sheet Assets Received Table [Text Block]
Off-balance sheet assets received
USD m
31.12.22
31.12.21
Fair value of assets received that can
 
be sold or repledged
434,023
497,828
received as collateral under reverse repurchase,
 
securities borrowing
 
and lending arrangements, derivative and
 
other transactions
 
1
418,847
483,426
received in unsecured borrowings
15,175
14,402
Thereof sold or repledged
 
2
331,805
367,440
in connection with financing activities
288,752
319,176
to satisfy commitments under short sale transactions
29,515
31,688
in connection with derivative and other
 
transactions
 
1
13,538
16,575
1 Includes
 
securities received
 
as initial
 
margin from
 
its clients
 
that UBS
 
AG is
 
required to
 
remit to
 
central counterparties,
 
brokers
 
and deposit
 
banks through
 
its exchange
 
-traded derivative
 
clearing and
 
execution
services.
 
2 Does not include
 
off-balance sheet
 
securities (31 December
 
2022: USD
9.9
bn; 31 December 2021:
 
USD
12.7
bn) placed with central
 
banks related to undrawn
 
credit lines and for
 
payment, clearing and
settlement purposes for which there
 
are no associated liabilities
 
or contingent liabilities.