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Accounting for the acquisition of the Credit Suisse Group - Effect of the measurement period adjustments on the income statement (Detail) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 12, 2023
Jun. 30, 2024
Mar. 31, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Net interest income   $ 1,535 $ 1,940 $ 1,707 $ 3,475 $ 3,095
Other net income from financial instruments measured at fair value through profit or loss   3,684 4,182 2,517 7,866 5,198
Fee and commission income   7,211 7,080 5,635 14,291 10,688
Fee and commission expense   (679) (588) (507) (1,268) (954)
Net fee and commission income   6,531 6,492 5,128 13,023 9,734
Other income   154 124 188 278 258
Total revenues   11,904 12,739 9,540 24,642 18,284
Negative goodwill       27,264   27,264
Credit loss expense / (release)   95 106 623 201 662
Operating expenses   10,340 10,257 8,486 20,597 15,696
Operating profit / (loss) before tax   1,469 2,376 27,695 3,844 29,191
Tax expense / (benefit)   293 612 361 905 820
Net profit / (loss)   1,175 1,764 27,334 2,939 28,371
Net profit / (loss) attributable to non-controlling interests   40 9 3 48 11
Net profit / (loss) attributable to shareholders   $ 1,136 $ 1,755 27,331 $ 2,890 28,360
Including measurement period adjustments made in the third quarter 2023            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Net interest income           3,095
Other net income from financial instruments measured at fair value through profit or loss           5,198
Fee and commission income           10,688
Fee and commission expense           (954)
Net fee and commission income           9,734
Other income           258
Total revenues           18,284
Negative goodwill           28,925
Credit loss expense / (release)           662
Operating expenses           15,696
Operating profit / (loss) before tax           30,852
Tax expense / (benefit)           820
Net profit / (loss)           30,032
Net profit / (loss) attributable to non-controlling interests           11
Net profit / (loss) attributable to shareholders           30,021
As previously reported in the third quarter 2023 report            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Net interest income       1,707    
Other net income from financial instruments measured at fair value through profit or loss       2,517    
Fee and commission income       5,635    
Fee and commission expense       (507)    
Net fee and commission income       5,128    
Other income       188    
Total revenues       9,540    
Negative goodwill       28,925   28,925
Credit loss expense / (release)       623    
Operating expenses       8,486    
Operating profit / (loss) before tax       29,356    
Tax expense / (benefit)       361    
Net profit / (loss)       28,995   30,032
Net profit / (loss) attributable to non-controlling interests       3    
Net profit / (loss) attributable to shareholders       28,992    
Cumulative restatement effect            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Negative goodwill           (1,661)
Net profit / (loss)           (1,661)
Measurement period adjustment made in the Annual Report 2023            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Negative goodwill       (1,177)   (1,177)
Operating profit / (loss) before tax       (1,177)   (1,177)
Net profit / (loss)       (1,177)   (1,177)
Net profit / (loss) attributable to shareholders       (1,177)   (1,177)
Measurement period adjustments made in the second quarter 2024            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Negative goodwill       (483)   (483)
Operating profit / (loss) before tax       (483)   (483)
Net profit / (loss)       (483)   (483)
Net profit / (loss) attributable to shareholders       (483)   (483)
Credit Suisse            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Negative goodwill $ 27,264     $ 27,264   27,264
Operating profit / (loss) before tax           $ 27,264
Credit Suisse | Cumulative restatement effect            
Disclosure Of Effect Of The Measurement Period Adjustments On The Income Statement [Line Items]            
Negative goodwill $ (483)