Hedge accounting (Tables)	12 Months Ended
Hedge accounting (Tables)	Dec. 31, 2023
Notes Hedge Accounting Tables [Line Items]
Disclosure Of Detailed Information About Hedging Instruments Explanatory	All hedges: designated hedging instruments and hedge ineffectiveness As of or for the year ended 31.12.23 Carrying amount USD m Notional amount Derivative financial assets Derivative financial liabilities Changes in fair value of hedging instruments 1 Changes in fair value of hedged items 1 Hedge ineffectiveness recognized in the income statement Interest rate risk Fair value hedges 246,909 3 51 2,275 (2,311) (36) Cash flow hedges 97,834 3 0 (337) 358 21 Foreign exchange risk Fair value hedges 2 33,877 468 291 132 (151) (19) Hedges of net investments in foreign operations 38,668 17 1,270 (2,317) 2,320 3 As of or for the year ended 31.12.22 Carrying amount USD m Notional amount Derivative financial assets Derivative financial liabilities Changes in fair value of hedging instruments 1 Changes in fair value of hedged items 1 Hedge ineffectiveness recognized in the income statement Interest rate risk Fair value hedges 92,415 0 0 (5,195) 5,169 (27) Cash flow hedges 75,304 2 5 (5,813) 5,760 (53) Foreign exchange risk Fair value hedges 2 20,566 845 3 (1,088) 1,105 18 Hedges of net investments in foreign operations 14,009 7 529 336 (337) (1) 1 Amounts used as the basis for recognizing hedge ineffectiveness for the period. 2 The foreign currency basis spread of cross-currency swaps designated as hedging derivatives is excluded from the hedge accounting designation and accounted for as a cost of hedging with amounts deferred in Other comprehensive income within Equity.
Disclosure of fair value hedge accounting [text block]	Fair value hedges: designated hedged items recognized on balance sheet 1 USD m 31.12.23 31.12.22 Interest rate risk FX risk Interest rate risk FX risk Loans and advances to customers Carrying amount of designated loans 61,107 14,270 of which: accumulated amount of fair value hedge adjustment 457 (1,249) of which: accumulated amount of fair value hedge adjustment subject to amortization attributable to the portion of the portfolio that ceased to be part of hedge accounting (179) (51) Other financial assets measured at amortized cost – debt securities Carrying amount of designated debt securities 6,333 4,577 of which: accumulated amount of fair value hedge adjustment (109) (180) Customer deposits Carrying amount of customer deposits 8,972 of which: accumulated amount of fair value hedge adjustment 50 Debt issued measured at amortized cost Carrying amount of designated debt issued 156,507 22,329 68,529 20,566 of which: accumulated amount of fair value hedge adjustment (2,976) (6,057) 1 In addition, as of 31 December 2023 UBS designated in fair value hedges of FX risk USD 12 bn of intragroup debt instruments which are not recognized on consolidated balance sheet but FX gains and losses on these instruments impact consolidated profit or loss. No such designations were in place as of 31 December 2022.
Disclosure of fair value hedge accounting related to debt issued and debt securities [text block]	Fair value hedges: profile of the timing of the nominal amount of the hedging instrument 31.12.23 USD bn Due within 1 month Due between 1 and 3 months Due between 3 and 12 months Due between 1 and 5 years Due after 5 years Total Interest rate swaps 1 7 29 142 68 247 Cross-currency swaps 1 2 2 22 7 34 31.12.22 USD bn Due within 1 month Due between 1 and 3 months Due between 3 and 12 months Due between 1 and 5 years Due after 5 years Total Interest rate swaps 0 4 10 53 26 92 Cross-currency swaps 0 1 2 12 5 21
Disclosure of cash flow hedge accounting [text block]	Cash flow hedge reserve on a pre-tax basis USD m 31.12.23 31.12.22 Amounts related to hedge relationships for which hedge accounting continues to be applied (2,319) (4,692) Amounts related to hedge relationships for which hedge accounting is no longer applied (1,487) (540) Total other comprehensive income recognized directly in equity related to cash flow hedges, on a pre-tax basis (3,806) (5,232)
Disclosure of foreign currecny translation hedge accounting [text block]	Foreign currency translation reserve on a pre-tax basis USD m 31.12.23 31.12.22 Amounts related to hedge relationships for which hedge accounting continues to be applied (2,063) 284 Amounts related to hedge relationships for which hedge accounting is no longer applied 266 266 Total other comprehensive income recognized directly in equity related to hedging instruments designated as net investment hedges, on a pre-tax basis (1,798) 550
Disclosure Hedge Accounting Referencing LIBOR Explanatory	Hedging instruments referencing LIBOR 31.12.22 Carrying amount USD m Notional amount Derivative financial assets Derivative financial liabilities Interest rate risk Fair value hedges 20,383 0 0 Cash flow hedges 2,179 0 0