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Restricted financial assets (Tables)
12 Months Ended
Dec. 31, 2023
Notes Disclosure Restricted Financial Assets Tables [Line Items]  
Disclosure of restricted financial assets [text block]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Restricted financial assets
 
USD m
31.12.23
31.12.22
Restricted
financial assets
of which: assets
pledged as
collateral that
may be sold or
repledged by
counterparties
Restricted
financial assets
of which: assets
pledged as
collateral that
may be sold or
repledged by
counterparties
Financial assets pledged as collateral
Cash and balances at central banks
1
1,041
Financial assets at fair value held for trading
83,689
51,263
57,377
36,742
Loans and advances to customers
127,362
15,195
Financial assets at fair value not held for trading
3,099
2,110
1,509
1,220
Debt securities classified as Other financial assets measured
 
at amortized cost
7,561
6,299
3,432
2,685
Total financial assets pledged as collateral
222,752
77,513
Other restricted financial assets
Amounts due from banks
2,874
3,689
Financial assets at fair value held for trading
184
162
Cash collateral receivables on derivative instruments
9,539
5,155
Loans and advances to customers
275
1,127
Other financial assets measured at amortized cost
4,724
2
815
Financial assets at fair value not held for trading
18,229
14,478
Financial assets measured at fair value through other comprehensive
 
income
1,846
1,842
Other
354
44
Total other restricted financial assets
38,025
27,312
Total financial assets pledged and other restricted financial assets
3
260,777
104,825
 
of which: Credit Suisse
4
114,611
1 Assets pledged to the depositor protection
 
system in Switzerland following new requirements
 
that became effective in 2023.
 
2 Predominantly includes cash collateral
 
provided to exchanges and clearing
 
houses
to secure securities trading activity through those counterparties.
 
3 Does not include assets placed with central banks related to
 
undrawn credit lines and for payment, clearing and settlement purposes
 
(31 December
2023: USD
9.8
bn; 31 December 2022: USD
5.9
bn).
 
4 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.
Disclosure Of Financial Assets Transferred During Period Which Do Not Qualify For Derecognition Explanatory
 
 
 
 
 
 
 
 
 
 
Transferred financial assets subject to continued recognition in full
 
USD m
31.12.23
31.12.22
Carrying amount
of transferred
assets
Carrying amount of
 
associated liabilities
 
recognized
 
on balance sheet
Carrying amount
of transferred
assets
Carrying amount of
 
associated liabilities
 
recognized
 
on balance sheet
Financial assets at fair value held for trading that may be sold or repledged
 
by counterparties
51,263
23,765
36,742
16,470
Financial assets at fair value not held for trading that may be sold or repledged
 
by
counterparties
2,110
1,976
1,220
1,050
Debt securities classified as Other financial assets measured
 
at amortized cost that may be
sold or repledged by counterparties
6,299
5,928
2,685
2,302
Total financial assets transferred
59,672
31,669
40,647
19,822
 
of which: Credit Suisse
1
6,739
391
1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.
Disclosure Of Off Balance Sheet Assets Received Table [Text Block]
 
 
 
 
 
 
Off-balance sheet assets received
USD m
31.12.23
31.12.22
Fair value of assets
received that can be
sold or repledged
of which: sold
 
or repledged
2
Fair value of assets
received that can be
sold or repledged
of which: sold
 
or repledged
2
Fair value of assets received that can be sold or repledged
1
576,596
382,313
434,023
331,805
of which: Credit Suisse
3
88,068
26,697
1 Includes securities received as initial margin from its clients that UBS is required to remit to central counterparties,
 
brokers and deposit banks through its exchange-traded derivative
 
clearing and execution services.
 
2 Does not include off-balance sheet securities (31 December
 
2023: USD
29.1
bn; 31 December 2022: USD
9.9
bn) placed with central banks related to undrawn
 
credit lines and for payment, clearing and settlement
purposes for which there are no associated liabilities or contingent liabilities.
 
3 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.