Other financial and non-financial assets	12 Months Ended
Other financial and non-financial assets	Dec. 31, 2023
Other Financial And Non Financial Assets [Line Items]
Other Financial And Non Financial Assets Explanatory [textblock]	Note 14 Other assets a) Other financial assets measured at amortized cost USD m 31.12.23 31.12.22 Debt securities 45,057 44,594 Loans to financial advisors 2,615 2,611 Fee- and commission-related receivables 2,619 1,812 Finance lease receivables 6,288 1,315 Settlement and clearing accounts 338 1,175 Accrued interest income 3,163 1,259 Other 5,418 1 499 Total other financial assets measured at amortized cost 65,498 53,264 of which: Credit Suisse 2 11,378 1 Predominantly includes cash collateral provided to exchanges and clearing houses to secure securities trading activity through those counterparties. 2 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group. Effective from 1 April 2022, UBS has reclassified a portfolio of financial assets from Financial assets measured at fair value through other comprehensive income with a fair value of USD 6.9 bn (the Portfolio) to Other financial assets measured at amortized cost . The Portfolio’s cumulative fair value losses of USD 449 m pre-tax and USD 333 m post-tax, previously recognized in Other comprehensive income , have been removed from equity and adjusted against the value of the assets on the reclassification date, so that the Portfolio is measured as if the assets had always been classified at amortized cost, with a value of USD 7.4 bn as on 1 April 2022. The reclassification had no effect on the income statement. The reclassified Portfolio is made up of high-quality liquid assets, primarily US government treasuries and US government agency mortgage-backed securities, held and separately managed by UBS Bank USA. The accounting reclassification has arisen as a direct result of the transformation of UBS’s Global Wealth Management Americas business, which has significantly impacted UBS Bank USA. This includes initiatives approved by the Group Executive Board to significantly grow and extend the business, as disclosed on 1 February 2022 during UBS’s fourth quarter 2021 earnings presentation. Over the two years preceding the reclassification date, UBS Bank USA’s deposit base grew by more than 100% generating substantial cash balances, with a number of new products being launched, including new deposit types that are longer in duration, additional lending and a broader range of customer segments targeted. Following the commencement of these activities and the announcement made in the first quarter of 2022, the Portfolio is no longer held in a business model to collect the contractual cash flows and sell the assets but is instead solely held to collect the contractual cash flows until the assets mature, requiring a reclassification of the Portfolio in line with IFRS 9 with effect from 1 April 2022. b) Other non-financial assets USD m 31.12.23 31.12.22 Precious metals and other physical commodities 5,930 4,471 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 2,726 2,205 Prepaid expenses 2,080 1,076 Current tax assets 1,456 182 VAT, withholding tax and other tax receivables 1,327 1,286 Properties and other non-current assets held for sale 188 369 Other 2,342 578 Total other non-financial assets 16,049 10,166 of which: Credit Suisse 2 7,099 1 Refer to Note 18 for more information. 2 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.