Employee benefits: variable compensation (Tables)	12 Months Ended
Employee benefits: variable compensation (Tables)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Entity [Table]
Disclosure of compensation-related personnel expenses [text block]	Variable compensation Expenses recognized in 2022 Expenses deferred to 2023 and later 1 USD m Related to the 2022 performance year Related to prior performance years Total Related to the 2022 performance year Related to prior performance years Total Non-deferred cash 2,276 (16) 2,260 0 0 0 Deferred compensation awards 364 581 945 605 754 1,359 of which: Equity Ownership Plan 202 235 437 310 250 560 of which: Deferred Contingent Capital Plan 129 219 349 245 408 654 of which: Long-Term Incentive Plan 11 32 43 30 42 71 of which: Fund Ownership Plan 21 95 116 20 54 74 Variable compensation – performance awards 2,640 566 3,205 605 754 1,359 Variable compensation – financial advisors 2 3,799 709 4,508 1,290 2,652 3,942 of which: non-deferred cash 3,481 0 3,481 0 0 0 of which: deferred share-based awards 104 62 166 122 180 302 of which: deferred cash-based awards 185 215 400 588 636 1,224 of which: compensation commitments with recruited financial advisors 29 432 461 580 1,836 2,416 Variable compensation – other 3 169 71 241 237 193 430 Total variable compensation 6,608 1,346 7,954 4 2,131 3,599 5,731 1 Estimate as of 31 December 2022. Actual amounts to be expensed in future periods may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 703 m in expenses related to share-based compensation (performance awards: USD 480 m; other variable compensation: USD 56 m; financial advisor compensation: USD 166 m). A further USD 88 m in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 4 m, related to role-based allowances; social security: USD 61 m; other personnel expenses: USD 23 m related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 716 m.	Variable compensation (continued) Expenses recognized in 2021 Expenses deferred to 2022 and later 1 USD m Related to the 2021 performance year Related to prior performance years Total Related to the 2021 performance year Related to prior performance years Total Non-deferred cash 2,383 (10) 2,373 0 0 0 Deferred compensation awards 405 412 817 797 624 1,421 of which: Equity Ownership Plan 183 180 363 393 184 577 of which: Deferred Contingent Capital Plan 140 158 297 299 329 628 of which: Long-Term Incentive Plan 54 19 73 50 33 83 of which: Fund Ownership Plan 29 56 84 56 78 133 Variable compensation – performance awards 2,788 402 3,190 797 624 1,421 Variable compensation – financial advisors 2 4,175 685 4,860 1,097 2,323 3,419 of which: non-deferred cash 3,858 (6) 3,853 0 0 0 of which: deferred share-based awards 106 51 157 123 146 269 of which: deferred cash-based awards 170 202 372 311 495 806 of which: compensation commitments with recruited financial advisors 41 438 479 662 1,682 2,344 Variable compensation – other 3 191 38 229 215 182 397 Total variable compensation 7,155 1,125 8,280 4 2,109 3,129 5,238 1 Estimate as of 31 December 2021. Actual amounts expensed may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 651 m in expenses related to share-based compensation (performance awards: USD 435 m; other variable compensation: USD 59 m; financial advisor compensation: USD 157 m). A further USD 85 m in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 5 m related to role-based allowances; social security: USD 64 m; other personnel expenses: USD 16 m related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 641 m.	Variable compensation (continued) Expenses recognized in 2020 Expenses deferred to 2021 and later 1 USD m Related to the 2020 performance year Related to prior performance years Total Related to the 2020 performance year Related to prior performance years Total Non-deferred cash 2,167 (26) 2,141 0 0 0 Deferred compensation awards 341 727 1,068 756 288 1,044 of which: Equity Ownership Plan 137 327 463 306 69 376 of which: Deferred Contingent Capital Plan 112 351 463 280 196 476 of which: Long-Term Incentive Plan 42 11 54 50 10 61 of which: Fund Ownership Plan 49 39 88 120 12 132 Variable compensation – performance awards 2,508 701 3,209 756 288 1,044 Variable compensation – financial advisors 2 3,378 713 4,091 822 2,284 3,106 of which: non-deferred cash 3,154 0 3,154 0 0 0 of which: deferred share-based awards 69 50 119 79 135 214 of which: deferred cash-based awards 133 183 316 271 467 738 of which: compensation commitments with recruited financial advisors 22 480 502 473 1,682 2,155 Variable compensation – other 3 126 94 220 181 192 374 Total variable compensation 6,012 1,508 7,520 4 1,760 2,764 4,524 1 Estimate as of 31 December 2020. Actual amounts expensed may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 686 m in expenses related to share-based compensation (performance awards: USD 517 m; other variable compensation: USD 50 m; financial advisor compensation: USD 119 m). A further USD 100 m in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 4 m related to role-based allowances; social security: USD 54 m; other personnel expenses: USD 42 m related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 691 m.
Disclosure of number and weighted average exercise prices of UBS share and performance share awards [text block]	Movements in outstanding share-based compensation awards Number of shares 2022 Weighted average grant date fair value (USD) Number of shares 2021 Weighted average grant date fair value (USD) Outstanding, at the beginning of the year 180,578,561 13 174,900,395 12 Awarded during the year 62,203,770 18 68,721,549 15 Distributed during the year (54,639,882) 12 (52,137,287) 13 Forfeited during the year (6,235,249) 15 (10,906,096) 13 Outstanding, at the end of the year 181,907,200 15 180,578,561 13 of which: shares vested for accounting purposes 102,364,973 107,828,979
UBS AG
Entity [Table]
Disclosure of compensation-related personnel expenses [text block]	Variable compensation Expenses recognized in 2022 Expenses deferred to 2023 and later 1 USD m Related to the 2022 performance year Related to prior performance years Total Related to the 2022 performance year Related to prior performance years Total Non-deferred cash 2,012 (9) 2,003 0 0 0 Deferred compensation awards 346 561 907 582 730 1,312 of which: Equity Ownership Plan 191 225 416 294 240 534 of which: Deferred Contingent Capital Plan 123 211 334 238 395 634 of which: Long-Term Incentive Plan 11 30 41 30 40 70 of which: Fund Ownership Plan 21 95 116 20 54 74 Variable compensation – performance awards 2,358 552 2,910 582 730 1,312 Variable compensation – financial advisors 2 3,799 709 4,508 1,290 2,652 3,942 of which: non-deferred cash 3,481 0 3,481 0 0 0 of which: deferred share-based awards 104 62 166 122 180 302 of which: deferred cash-based awards 185 215 400 588 636 1,224 of which: compensation commitments with recruited financial advisors 29 432 461 580 1,836 2,416 Variable compensation – other 3 146 72 217 230 189 419 Total variable compensation 6,304 1,332 7,636 4 2,101 3,571 5,672 1 Estimate as of 31 December 2022. Actual amounts to be expensed in future periods may vary; e.g., due to forfeiture of award s. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 680 m in expenses related to share-based compensation (performance awards: USD 457 m; other variable compensation: USD 56 m; financial advisor compensation: USD 166 m). A further USD 80 m in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 4 m, related to role-based allowances; social security: USD 57 m; other personnel expenses: USD 19 m related to the Equity Plus Plan).	Variable compensation (continued) Expenses recognized in 2021 Expenses deferred to 2022 and later 1 USD m Related to the 2021 performance year Related to prior performance years Total Related to the 2021 performance year Related to prior performance years Total Non-deferred cash 2,136 (8) 2,128 0 0 0 Deferred compensation awards 389 399 788 767 606 1,373 of which: Equity Ownership Plan 175 174 350 374 180 553 of which: Deferred Contingent Capital Plan 134 151 285 290 318 608 of which: Long-Term Incentive Plan 51 17 69 48 32 79 of which: Fund Ownership Plan 29 55 84 56 77 133 Variable compensation – performance awards 2,525 391 2,916 767 606 1,373 Variable compensation – financial advisors 2 4,175 685 4,860 1,097 2,323 3,419 of which: non-deferred cash 3,858 (6) 3,853 0 0 0 of which: deferred share-based awards 106 51 157 123 146 269 of which: deferred cash-based awards 170 202 372 311 495 806 of which: compensation commitments with recruited financial advisors 41 438 479 662 1,682 2,344 Variable compensation – other 3 163 33 196 210 178 388 Total variable compensation 6,863 1,109 7,973 4 2,074 3,107 5,181 1 Estimate as of 31 December 2021. Actual amounts expensed may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 631 m in expenses related to share-based compensation (performance awards: USD 419 m; other variable compensation: USD 56 m; financial advisor compensation: USD 157 m). A further USD 77 m in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 5 m related to role-based allowances; social security: USD 59 m; other personnel expenses: USD 13 m related to the Equity Plus Plan).	Variable compensation (continued) Expenses recognized in 2020 Expenses deferred to 2021 and later 1 USD m Related to the 2020 performance year Related to prior performance years Total Related to the 2020 performance year Related to prior performance years Total Non-deferred cash 1,948 (29) 1,920 0 0 0 Deferred compensation awards 329 704 1,034 734 277 1,011 of which: Equity Ownership Plan 131 315 446 298 67 365 of which: Deferred Contingent Capital Plan 108 339 448 271 189 459 of which: Long-Term Incentive Plan 41 11 52 46 9 55 of which: Fund Ownership Plan 49 39 88 120 12 132 Variable compensation – performance awards 2,278 675 2,953 734 277 1,011 Variable compensation – financial advisors 2 3,378 713 4,091 822 2,284 3,106 of which: non-deferred cash 3,154 0 3,154 0 0 0 of which: deferred share-based awards 69 50 119 79 135 214 of which: deferred cash-based awards 133 183 316 271 467 738 of which: compensation commitments with recruited financial advisors 22 480 502 473 1,682 2,155 Variable compensation – other 3 109 92 201 176 189 364 Total variable compensation 5,765 1,481 7,246 4 1,732 2,749 4,481 1 Estimate as of 31 December 2020. Actual amounts expensed may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 666 m in expenses related to share-based compensation (performance awards: USD 498 m; other variable compensation: USD 49 m; financial advisor compensation: USD 119 m). A further USD 88 m in expenses related to share-based compensation was recognized within other expense categories included in Note 6 (salaries: USD 4 m related to role-based allowances; social security: USD 51 m; other personnel expenses: USD 34 m related to the Equity Plus Plan).
Disclosure of number and weighted average exercise prices of UBS share and performance share awards [text block]	Movements in outstanding share-based compensation awards Number of shares 2022 Weighted average grant date fair value (USD) Number of shares 2021 Weighted average grant date fair value (USD) Outstanding, at the beginning of the year 295,921 15 54,557 13 Awarded during the year 358,424 19 278,756 15 Distributed during the year (37,994) 14 (24,176) 13 Forfeited during the year (1,923) 15 (13,215) 15 Outstanding, at the end of the year 614,428 17 295,921 15 of which: shares vested for accounting purposes 174,329 116,775