Segment reporting (Tables)	12 Months Ended
Segment reporting (Tables)	Dec. 31, 2023
Disclosure Of Operating Segments [Line Items]
Disclosure Of Operating Segments Explanatory	USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Non-core and Legacy 1 Group Items 1 Negative goodwill 2 UBS For the year ended 31 December 2023 Total revenues 21,190 8,436 2,639 8,661 741 (833) 40,834 Negative goodwill 27,748 27,748 Credit loss expense / (release) 147 501 0 190 193 6 1,037 Operating expenses 17,454 4,787 2,321 8,515 5,290 440 38,806 Operating profit / (loss) before tax 3,589 3,148 318 (44) (4,741) (1,279) 27,748 28,739 Tax expense / (benefit) 873 Net profit / (loss) 27,866 Additional information Total assets 469,240 470,526 21,804 399,348 172,862 183,465 1,717,246 Additions to non-current assets 2,584 3,279 709 530 3,062 550 10,714 of which Credit Suisse 3 1,795 3,020 626 3 3,062 550 9,056 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Non-core and Legacy 1 Group Items 1 UBS For the year ended 31 December 2022 Total revenues 18,967 4,302 2,961 4 8,717 237 (622) 34,563 Credit loss expense / (release) 0 39 0 (12) 2 1 29 Operating expenses 13,989 2,452 1,564 6,832 104 (12) 24,930 Operating profit / (loss) before tax 4,977 1,812 1,397 1,897 131 (611) 9,604 Tax expense / (benefit) 1,942 Net profit / (loss) 7,661 Additional information Total assets 388,530 235,226 17,348 391,320 13,367 58,574 1,104,364 Additions to non-current assets 42 13 1 34 0 1,970 2,060 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Non-core and Legacy 1 Group Items 1 UBS For the year ended 31 December 2021 Total revenues 19,419 4,263 2,617 9,454 60 (419) 35,393 Credit loss expense / (release) (29) (86) 1 (34) 0 0 (148) Operating expenses 14,665 2,618 1,586 6,858 138 191 26,058 Operating profit / (loss) before tax 4,783 1,731 1,030 2,630 (79) (611) 9,484 Tax expense / (benefit) 1,998 Net profit / (loss) 7,486 Additional information Total assets 5 395,235 225,370 25,639 346,431 25,153 99,354 1,117,182 Additions to non-current assets 56 16 1 30 0 1,989 2,091 1 As of or for the year ended 31 December 2023, Non-core and Legacy (previously reported within Group Functions) became a separate reportable segment and Group Functions has been renamed Group Items. Prior periods have been revised to reflect these changes. 2 Negative goodwill arising from the acquisition of the Credit Suisse Group is not allocated to the business divisions, as it relates to the Group. For further details, refer to Note 2. 3 Non-current assets acquired with the Credit Suisse Group are included in additions to non-current assets. Refer to Note 2 for more information about the acquisition of the Credit Suisse Group. 4 Includes an USD 848 m gain in Asset Management related to the sale of UBS‘s shareholding in Mitsubishi Corp.-UBS Realty Inc. 5 During 2022, UBS refined the methodology applied to allocate balance sheet resources from Group Items to the business divisions, with prospective effect. If the new methodology had been applied as of 31 December 2021, balance sheet assets allocated to business divisions would have been USD 26 bn higher, of which USD 14 bn would have related to the Investment Bank.
Disclosure Of Geographical Areas Explanatory	Total non-current assets 31.12.23 31.12.22 31.12.21 USD bn Share % USD bn Share % USD bn Share % Americas 1 9.4 34 8.9 46 9.0 44 Asia Pacific 1.7 6 1.5 8 1.5 7 Europe, Middle East and Africa (excluding Switzerland) 3.3 12 2.9 15 2.9 14 Switzerland 13.3 48 6.3 32 7.1 35 Global 0.0 0 0.0 0 0.0 0 Total 27.7 100 19.7 100 20.5 100 1 Predominantly related to the USA.