Other financial and non-financial assets (Tables)

12 Months Ended

Dec. 31, 2023

Other financial assets measured at amortized cost

DisclosureOf Other Assets Tables [Line Items]

Disclosure Of Other Assets Explanatory

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.

Other non-financial assets

DisclosureOf Other Assets Tables [Line Items]

Disclosure Of Other Assets Explanatory

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.