Accounting for the acquisition of Credit Suisse Group (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure Of Business Combinations [Line items]
Recognized amounts of indetifiable assets acquited and liabilities assumed	USD m Purchase price consideration, after consideration of share-based compensation awards 3,710 Credit Suisse Group net identifiable assets on the acquisition date Assets As previously reported in the Annual Report 2023 Measurement period adjustment Revised Cash and balances at central banks 93,012 (89) 92,923 Amounts due from banks 13,590 (15) 13,575 Receivables from securities financing transactions measured at amortized cost 26,194 26,194 Cash collateral receivables on derivative instruments 20,878 20,878 Loans and advances to customers 247,219 (175) 247,044 Other financial assets measured at amortized cost 13,428 (43) 13,385 Total financial assets measured at amortized cost 414,322 (322) 414,000 Financial assets at fair value held for trading 56,237 56,237 Derivative financial instruments 62,162 62,162 Brokerage receivables 366 366 Financial assets at fair value not held for trading 54,199 54,199 Total financial assets measured at fair value through profit or loss 172,964 172,964 Financial assets measured at fair value through other comprehensive income 0 0 Investments in associates 1,569 1,569 Property, equipment and software 6,055 6,055 Intangible assets 1,287 1,287 Deferred tax assets 998 998 Other non-financial assets 6,892 6,892 Total assets 604,088 (322) 603,766 Liabilities Amounts due to banks 107,617 107,617 Payables from securities financing transactions measured at amortized cost 11,911 11,911 Cash collateral payables on derivative instruments 10,939 10,939 Customer deposits 183,119 183,119 Debt issued measured at amortized cost 110,491 110,491 Other financial liabilities measured at amortized cost 7,992 7,992 Total financial liabilities measured at amortized cost 432,070 432,070 Financial liabilities at fair value held for trading 5,711 5,711 Derivative financial instruments 67,782 67,782 Brokerage payables designated at fair value 316 316 Debt issued designated at fair value 44,909 44,909 Other financial liabilities designated at fair value 7,574 7,574 Total financial liabilities measured at fair value through profit or loss 126,292 126,292 Provisions and contingent liabilities 9,945 161 10,106 Other non-financial liabilities 3,901 3,901 Total liabilities 572,209 161 572,370 Non-controlling interests (285) (285) Fair value of net assets acquired 31,594 (483) 31,110 Settlement of pre-existing relationships 135 135 Negative goodwill resulting from the acquisition 27,748 (483) 27,264
Effect of the measurement period adjustments on the Income statement	Effect of the measurement period adjustments on the income statement for the six-month period and the quarter ended 30 June 2023 For the six-month period ended 30 June 2023 For the quarter ended 30 June 2023 USD m Including measurement period adjustments made in the third quarter 2023 Measurement period adjustment made in the Annual Report 2023 Measurement period adjustments made in the second quarter 2024 Revised As previously reported in the third quarter 2023 report Measurement period adjustment made in the Annual Report 2023 Measurement period adjustments made in the second quarter 2024 Revised Net interest income 3,095 3,095 1,707 1,707 Other net income from financial instruments measured at fair value through profit or loss 5,198 5,198 2,517 2,517 Fee and commission income 10,688 10,688 5,635 5,635 Fee and commission expense (954) (954) (507) (507) Net fee and commission income 9,734 9,734 5,128 5,128 Other income 258 258 188 188 Total revenues 18,284 18,284 9,540 9,540 Negative goodwill 28,925 (1,177) (483) 27,264 28,925 (1,177) (483) 27,264 Credit loss expense / (release) 662 662 623 623 Operating expenses 15,696 15,696 8,486 8,486 Operating profit / (loss) before tax 30,852 (1,177) (483) 29,191 29,356 (1,177) (483) 27,695 Tax expense / (benefit) 820 820 361 361 Net profit / (loss) 30,032 (1,177) (483) 28,371 28,995 (1,177) (483) 27,334 Net profit / (loss) attributable to non-controlling interests 11 11 3 3 Net profit / (loss) attributable to shareholders 30,021 (1,177) (483) 28,360 28,992 (1,177) (483) 27,331
Effect of the measurement period adjustments on the balance sheet	Effect of the measurement period adjustments on the balance sheet as of 31 March 2024 and 31 December 2023 USD m As of 31 March 2024 As of 31 December 2023 Assets As previously reported in the first quarter 2024 report Measurement period adjustment made in the second quarter 2024 Revised As previously reported in the first quarter 2024 report Measurement period adjustment made in the second quarter 2024 Revised Total financial assets measured at amortized cost 1,110,067 (322) 1,109,745 1,189,773 (322) 1,189,451 of which: Cash and balances at central banks 271,527 (89) 271,439 314,148 (89) 314,060 of which: Amounts due from banks 22,143 (15) 22,128 21,161 (15) 21,146 of which: Loans and advances to customers 605,283 (175) 605,108 639,844 (175) 639,669 of which: Other financial assets measured at amortized cost 62,750 (43) 62,707 65,498 (43) 65,455 Total assets 1,607,120 (322) 1,606,798 1,717,246 (322) 1,716,924 Liabilities Provisions and contingent liabilities 10,914 161 11,076 12,250 161 12,412 Total liabilities 1,521,354 161 1,521,515 1,630,607 161 1,630,769 Equity Equity attributable to shareholders 85,260 (483) 84,777 86,108 (483) 85,624 of which: Retained earnings 76,436 (483) 75,952 74,880 (483) 74,397 Total equity 85,766 (483) 85,283 86,639 (483) 86,156 Total liabilities and equity 1,607,120 (322) 1,606,798 1,717,246 (322) 1,716,924
Effect of the measurement period adjustments on the statement of cash flows	Effect of the measurement period adjustments on the statement of cash flows for the six-month period ended 30 June 2023 For the six-month period ended 30 June 2023 USD m As previously reported in the third quarter 2023 report Cumulative measurement period adjustment Revised Cash flow from / (used in) operating activities Net profit / (loss) 30,032 (1,661) 28,371 of which: Negative goodwill (28,925) 1,661 (27,264) Net cash flow from / (used in) operating activities 17,665 17,665 of which: Loans and advances to customers and customer deposits 1,542 714 2,256 of which: Financial assets and liabilities at fair value held for trading and derivative financial instruments (7,050) 1,268 (5,782) of which: Financial assets at fair value not held for trading and other financial assets and liabilities 6,015 (1,982) 4,033 Net cash flow from / (used in) investing activities 104,869 (104) 104,765 of which: Cash and cash equivalents acquired upon acquisition of the Credit Suisse Group 108,510 (104) 108,406 Net cash flow from / (used in) financing activities (25,056) (25,056) Total cash flow Cash and cash equivalents at the beginning of the period 195,321 195,321 Net cash flow from / (used in) operating, investing and financing activities 97,478 (104) 97,374 Effects of exchange rate differences on cash and cash equivalents 2,960 2,960 Cash and cash equivalents at the end of the period 295,759 (104) 295,656 of which: cash and balances at central banks 261,504 (89) 261,415 of which: amounts due from banks 21,996 (15) 21,981 of which: money market paper 12,259 12,259