Other liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure Of Other Liabilities Tables [Line Items]

Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory

USD m

31.12.23

31.12.22

Other accrued expenses

3,270

1,760

Accrued interest expenses

6,692

1,949

Settlement and clearing accounts

1,519

1,075

Lease liabilities

5,502

3,334

Other 

3,868

1,457

Total other financial liabilities measured at amortized cost

20,851

9,575

of which: Credit Suisse

1

8,386

1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.

Disclosure Of Other Financial Liabilities Designated At Fair Value Explanatory

USD m

31.12.23

31.12.22

Financial liabilities related to unit-linked investment contracts

15,992

13,221

Securities financing transactions

7,416

15,333

Over-the-counter debt instruments and other

6,076

1,684

Total other financial liabilities designated at fair value

29,484

30,237

of which: Credit Suisse

1

5,114

1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.

Disclosure Of Other Non Financial Liabilities Explanatory

USD m

31.12.23

31.12.22

Compensation-related liabilities

9,746

6,822

of which: Deferred Contingent Capital Plan

1,709

1,614

of which: financial advisor compensation plans

1,483

1,463

of which: other compensation plans

4,723

2,680

of which: net defined benefit liability

796

469

of which: other compensation-related liabilities

1

1,035

596

Current tax liabilities

1,460

1,071

Deferred tax liabilities

325

236

VAT, withholding tax and other tax payables

1,120

592

Deferred income

635

235

Other

802

84

Total other non-financial liabilities

14,089

9,040

of which: Credit Suisse

2

4,672

1 Includes liabilities for payroll taxes and untaken vacation. 2 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.