Employee benefits: variable compensation (Tables)	12 Months Ended
Employee benefits: variable compensation (Tables)	Dec. 31, 2023
Disclosure Of Equity Participation And Other Compensation Plans Tables [Line Items]
Disclosure of compensation-related personnel expenses [text block]	Variable compensation Expenses recognized in 2023 Expenses deferred to 2024 and later 1 USD m Related to the 2023 performance year Related to prior performance years Total Related to the 2023 performance year Related to prior performance years Total Non-deferred cash 2,859 (52) 2,807 0 0 0 Deferred compensation awards 523 656 1,179 777 757 1,534 of which: Equity Ownership Plan 155 330 485 263 245 509 of which: Deferred Contingent Capital Plan 180 241 421 312 451 763 of which: Long-Term Incentive Plan 164 40 204 160 34 193 of which: Fund Ownership Plan 24 46 69 41 27 68 Variable compensation – performance awards 3,382 604 3,986 777 757 1,534 Variable compensation – financial advisors 2 3,761 788 4,549 1,236 3,300 4,536 of which: non-deferred cash 3,440 (4) 3,436 0 0 0 of which: deferred share-based awards 110 87 197 113 209 321 of which: deferred cash-based awards 169 245 414 301 1,029 1,331 of which: compensation commitments with recruited financial advisors 42 459 502 822 2,062 2,884 Variable compensation – other 3 784 526 1,310 384 583 968 Total variable compensation 7,927 1,918 9,845 4 2,398 4,640 7,037 1 Estimate as of 31 December 2023. Actual amounts to be expensed in future periods may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of existing deferred awards and retention awards granted to Credit Suisse employees as well as replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 1,094 m in expenses related to share-based compensation (performance awards: USD 689 m; other variable compensation: USD 208 m; financial advisor compensation: USD 197 m). A further USD 169 m in expenses related to share-based compensation was recognized within other expense categories included in Note 7 (salaries: USD 4 m related to role-based allowances; social security: USD 137 m; other personnel expenses: USD 27 m related to the Equity Plus Plan). Total personnel expense related to share-based equity- settled compensation excluding social security was USD 1,087 m. Variable compensation (continued) Expenses recognized in 2022 Expenses deferred to 2023 and later 1 USD m Related to the 2022 performance year Related to prior performance years Total Related to the 2022 performance year Related to prior performance years Total Non-deferred cash 2,276 (16) 2,260 0 0 0 Deferred compensation awards 364 581 945 605 754 1,359 of which: Equity Ownership Plan 202 235 437 310 250 560 of which: Deferred Contingent Capital Plan 129 219 349 245 408 654 of which: Long-Term Incentive Plan 11 32 43 30 42 71 of which: Fund Ownership Plan 21 95 116 20 54 74 Variable compensation – performance awards 2,640 566 3,205 605 754 1,359 Variable compensation – financial advisors 2 3,799 709 4,508 1,290 2,652 3,942 of which: non-deferred cash 3,481 0 3,481 0 0 0 of which: deferred share-based awards 104 62 166 122 180 302 of which: deferred cash-based awards 185 215 400 588 636 1,224 of which: compensation commitments with recruited financial advisors 29 432 461 580 1,836 2,416 Variable compensation – other 3 169 71 241 237 193 430 Total variable compensation 6,608 1,346 7,954 4 2,131 3,599 5,731 1 Estimate as of 31 December 2022. Actual amounts to be expensed in future periods may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 703 m in expenses related to share-based compensation (performance awards: USD 480 m; other variable compensation: USD 56 m; financial advisor compensation: USD 166 m). A further USD 88 m in expenses related to share-based compensation was recognized within other expense categories included in Note 7 (salaries: USD 4 m related to role-based allowances; social security: USD 61 m; other personnel expenses: USD 23 m related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 716 m. Variable compensation (continued) Expenses recognized in 2021 Expenses deferred to 2022 and later 1 USD m Related to the 2021 performance year Related to prior performance years Total Related to the 2021 performance year Related to prior performance years Total Non-deferred cash 2,383 (10) 2,373 0 0 0 Deferred compensation awards 405 412 817 797 624 1,421 of which: Equity Ownership Plan 183 180 363 393 184 577 of which: Deferred Contingent Capital Plan 140 158 297 299 329 628 of which: Long-Term Incentive Plan 54 19 73 50 33 83 of which: Fund Ownership Plan 29 56 84 56 78 133 Variable compensation – performance awards 2,788 402 3,190 797 624 1,421 Variable compensation – financial advisors 2 4,175 685 4,860 1,097 2,323 3,419 of which: non-deferred cash 3,858 (6) 3,853 0 0 0 of which: deferred share-based awards 106 51 157 123 146 269 of which: deferred cash-based awards 170 202 372 311 495 806 of which: compensation commitments with recruited financial advisors 41 438 479 662 1,682 2,344 Variable compensation – other 3 191 38 229 215 182 397 Total variable compensation 7,155 1,125 8,280 4 2,109 3,129 5,238 1 Estimate as of 31 December 2021. Actual amounts expensed may vary; e.g., due to forfeiture of awards. 2 Financial advisor compensation consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 3 Consists of replacement payments, forfeiture credits, severance payments, retention plan payments and interest expense related to the Deferred Contingent Capital Plan. 4 Includes USD 651 m in expenses related to share-based compensation (performance awards: USD 435 m; other variable compensation: USD 59 m; financial advisor compensation: USD 157 m). A further USD 85 m in expenses related to share-based compensation was recognized within other expense categories included in Note 7 (salaries: USD 5 m related to role-based allowances; social security: USD 64 m; other personnel expenses: USD 16 m related to the Equity Plus Plan). Total personnel expense related to share-based equity-settled compensation excluding social security was USD 641 m.
Disclosure of number and weighted average exercise prices of UBS share and performance share awards [text block]	Movements in outstanding share-based compensation awards Number of shares 2023 Weighted average grant date fair value (USD) Number of shares 2022 Weighted average grant date fair value (USD) Outstanding, at the beginning of the year 181,907,200 15 180,578,561 13 Share obligations assumed at merger date 14,535,612 20 Awarded during the year 63,907,823 20 62,203,770 18 Distributed during the year (54,365,846) 14 (54,639,882) 12 Forfeited during the year (7,076,202) 18 (6,235,249) 15 Outstanding, at the end of the year 198,908,588 17 181,907,200 15 of which: shares vested for accounting purposes 102,697,819 102,364,973