Segment reporting (Tables)	6 Months Ended
Segment reporting (Tables)	Jun. 30, 2023
Disclosure Of Operating Segments [Line Items]
Disclosure Of Operating Segments Explanatory	UBS business divisions and Group Functions (IFRS) – For the six month period ended 30 June 2023 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Group Functions Total For the six months ended 30 June 2023 Total revenues 9,528 2,681 1,001 4,241 (323) 17,128 Credit loss expense / (release) 20 26 0 8 0 54 Operating expenses 7,182 1,376 818 3,618 1,062 14,055 Operating profit / (loss) before tax 2,325 1,279 184 615 (1,385) 3,019 Tax expense / (benefit) 807 Net profit / (loss) 2,212 Credit Suisse business divisions and Corporate Center (US GAAP, adjusted) – For the month ended 30 June 2023 1 USD m Wealth Management Swiss Bank Asset Management Investment Bank Capital Release Unit Corporate Center Total For the month ended 30 June 2023 Total revenues 323 339 91 102 28 (140) 743 Credit loss expense / (release) 7 67 2 (3) 28 0 101 Operating expenses 427 264 103 715 198 100 1,807 Operating profit / (loss) before tax (111) 8 (14) (610) (198) (240) (1,165) 1 Represents the Credit Suisse business division result for June 2023 as presented to the Chief Operating Decision Maker (the UBS Group Executive Board). The US GAAP information for the Credit Suisse business divisions and Corporate Center has been adjusted to remove effects that overlap with amounts already accounted for as part of the acquisition, e.g., aligning fair value methodologies, changes in litigation provisions, software and goodwill impairment.
Reconciliation from segment results to UBS Group result	Reconciliation of aggregated segment results for UBS and Credit Suisse to UBS Group result – for the six month period ended 30 June 2023 USD m UBS business divisions and Group Functions (IFRS) Credit Suisse business divisions and Corporate Center (US GAAP, adjusted) 1 Reconciliation from US GAAP to IFRS for Credit Suisse business divisions and Corporate Center Negative goodwill from the acquisition of Credit Suisse (IFRS) UBS Group (IFRS) For the six months ended 30 June 2023 Total revenues 17,128 743 413 18,284 Negative goodwill 28,925 28,925 Credit loss expense / (release) 54 101 623 778 Operating expenses 14,055 1,807 (166) 15,696 Operating profit / (loss) before tax 3,019 (1,165) (44) 28,925 30,735 Tax expense / (benefit) 820 Net profit / (loss) 29,915 1 Represents the Credit Suisse business division result for June 2023 as presented to the Chief Operating Decision Maker (the UBS Group Executive Board). The US GAAP information for the Credit Suisse business divisions and Corporate Center has been adjusted to remove effects that overlap with amounts already accounted for as part of the acquisition, e.g., aligning fair value methodologies, changes in litigation provisions, software and goodwill impairment. Reconciliation from segment results to UBS Group result – For the six month period ended 30 June 2022 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Group Functions UBS For the six months ended 30 June 2022 1 Total revenues 9,581 2,144 1,950 5,003 (379) 18,299 Credit loss expense / (release) (10) 57 0 (24) 2 25 Operating expenses 7,124 1,246 817 3,688 54 12,929 Operating profit / (loss) before tax 2,467 841 1,133 1,339 (436) 5,344 Tax expense / (benefit) 1,082 Net profit / (loss) 4,262 1 Refer to “Note 2 Segment reporting” in the “Consolidated financial statements” section of the Annual Report 2022 for more information about the Group's reporting segments.
Break-down of reconciling items from US GAAP to IFRS	Breakdown of reconciling items from US GAAP to IFRS for Credit Suisse business divisions and Corporate Center – For the month ended 30 June 2023 USD m Conversion from US GAAP to IFRS (excluding PPA accretion) of which: ECL adjustment of which: Share- based compensation of which: other Accretion of Purchase Price Allocation (PPA) adjustments Total For the month ended 30 June 2023 Total revenues 44 44 369 413 Credit loss expense / (release) 623 623 0 623 Operating expenses (166) (130) (36) 0 (166) Operating profit / (loss) before tax (413) (623) 130 80 369 (44)
Reconciliation of segment assets to UBS Group total assets	Reconciliation of segment assets to UBS Group total assets – As at 30 June 2023 and as at 31 December 2022 USD m 30.6.23 31.12.22 UBS business divisions and Group Functions (IFRS) 1,142,419 1,104,364 Global Wealth Management 375,118 388,530 Personal & Corporate Banking 241,539 235,226 Asset Management 19,083 17,348 Investment Bank 363,004 391,320 Group Functions 143,676 71,940 Credit Suisse business divisions and Corporate Center (US GAAP) 1 544,367 Wealth Management 106,729 Swiss Bank 211,218 Asset Management 1,716 Investment Bank 96,575 Capital Release Unit 74,843 Corporate Center 53,286 Reconciliation from US GAAP to IFRS for Credit Suisse business divisions and Corporate Center 56,125 of which: conversion from US GAAP to IFRS for derivative netting 69,705 of which: IFRS 3 PPA fair value adjustments on financial assets measured at amortized cost 2 (8,428) of which: IFRS 3 PPA adjustments to other assets 2 1,972 UBS vs Credit Suisse eliminations (64,132) UBS Group total assets (IFRS) 1,678,780 1,104,364 1 Represents the Credit Suisse business division as of 30 June 2023 as presented to the Chief Operating Decision Maker (the UBS Group Executive Board). 2 Refer to Note 2 for more information about the components of the IFRS 3 purchase price allocation adjustments.