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Restructuring expenses (Tables) | 6 Months Ended
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Jun. 30, 2022
Restructuring and Related Costs [Table Text Block] | Restructuring expenses by type
in |  | 2Q22 |  | 1Q22 |  | 2Q21 |  | 6M22 |  | 6M21 |
Restructuring expenses by type (CHF million)
Compensation and benefits-related expenses |  | 65 |  | 42 |  | 2 |  | 107 |  | 13 |
of which severance expenses |  | 15 |  | 13 |  | (1) |  | 28 |  | 6 |
of which deferred compensation |  | 46 |  | 25 |  | 3 |  | 71 |  | 7 |
General and administrative-related expenses |  | 15 |  | 4 |  | 43 |  | 19 |  | 57 |
of which pension expenses |  | 4 |  | 0 |  | (4) |  | 4 |  | (11) |
Total restructuring expenses |  | 80 |  | 46 |  | 45 |  | 126 |  | 70 |
Restructuring Provisions [Table Text Block] | Restructuring liabilities
|  | 2Q22 |  | 1Q22 |  | 2Q21 |
in |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |
Restructuring liabilities (CHF million)
Balance at beginning of period |  | 25 |  | 0 |  | 25 |  | 19 |  | 0 |  | 19 |  | 39 |  | 3 |  | 42 |
Net additional charges 1 |  | 15 |  | 10 |  | 25 |  | 13 |  | 4 |  | 17 |  | (1) |  | 26 |  | 25 |
Utilization |  | (10) |  | (10) |  | (20) |  | (7) |  | (4) |  | (11) |  | (16) |  | (26) |  | (42) |
Balance at end of period |  | 30 |  | 0 |  | 30 |  | 25 |  | 0 |  | 25 |  | 22 |  | 3 |  | 25 |
1 The following items for which expense accretion was accelerated in 2Q22, 1Q22 and 2Q21 due to the restructuring of the Group are not included in the restructuring provision: unsettled share-based compensation of CHF 22 million, CHF 8 million and CHF 1 million, respectively, which remain classified as a component of total shareholders' equity; other personnel-related charges of CHF 28 million, CHF 21 million and CHF 2 million, respectively, which remain classified as compensation liabilities; unsettled pension obligations of CHF 4 million, CHF 0 million and CHF (4) million, respectively, which remain classified as pension liabilities; and accelerated accumulated depreciation and impairment of CHF 1 million, CHF 0 million and CHF 21 million, respectively, which remain classified as premises and equipment. The settlement date for the unsettled share-based compensation remains unchanged at three years.
Restructuring liabilities (continued)
|  | 6M22 |  | 6M21 |
in |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |
Restructuring liabilities (CHF million)
Balance at beginning of period |  | 19 |  | 0 |  | 19 |  | 50 |  | 2 |  | 52 |
Net additional charges 1 |  | 28 |  | 14 |  | 42 |  | 6 |  | 36 |  | 42 |
Utilization |  | (17) |  | (14) |  | (31) |  | (34) |  | (35) |  | (69) |
Balance at end of period |  | 30 |  | 0 |  | 30 |  | 22 |  | 3 |  | 25 |
1 The following items for which expense accretion was accelerated in 6M22 and 6M21 due to the restructuring of the Group are not included in the restructuring liabilities: unsettled share-based compensation of CHF 30 million and CHF 2 million, respectively, which remain classified as a component of total shareholders' equity; other personnel-related charges of CHF 49 million and CHF 5 million, respectively, which remain classified as compensation liabilities; unsettled pension obligations of CHF 4 million and CHF (11) million, respectively, which remain classified as pension liabilities; and accelerated accumulated depreciation and impairment of CHF 1 million and CHF 32 million, respectively, which remain classified as premises and equipment. The settlement date for the unsettled share-based compensation remains unchanged at three years.
Bank |
Restructuring and Related Costs [Table Text Block] | Restructuring expenses by type
in |  | 6M22 |  | 6M21 |
Restructuring expenses by type (CHF million)
Compensation and benefits-related expenses |  | 105 |  | 14 |
of which severance expenses |  | 27 |  | 7 |
of which accelerated deferred compensation |  | 70 |  | 7 |
General and administrative-related expenses |  | 15 |  | 66 |
of which pension expenses |  | 1 |  | 4 |
Total restructuring expenses |  | 120 |  | 80 |
Restructuring Provisions [Table Text Block] | Restructuring liabilities
|  | 6M22 |  | 6M21 |
in |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |
Restructuring liabilities (CHF million)
Balance at beginning of period |  | 19 |  | 0 |  | 19 |  | 47 |  | 2 |  | 49 |
Net additional charges 1 |  | 27 |  | 13 |  | 40 |  | 7 |  | 30 |  | 37 |
Utilization |  | (17) |  | (13) |  | (30) |  | (32) |  | (29) |  | (61) |
Balance at end of period |  | 29 |  | 0 |  | 29 |  | 22 |  | 3 |  | 25 |
1 The following items for which expense accretion was accelerated in 6M22 and 6M21 due to the restructuring of the Bank are not included in the restructuring provision: unsettled share-based compensation of CHF 30 million and CHF 2 million, respectively, which remain classified as a compenent of total shareholders's equity; other personnel-related charges of CHF 48 million and CHF 5 million, respectively, which remain classified as compensation liabilities; unsettled pension obligations of CHF 1 million and CHF 4 million, which remain classified as pension liabilities; and accelerated accumulated depreciation and impairment of CHF 1 million and CHF 32 million, respectively, which remain classified as premises and equipment. The settlement date for the unsettled share-based compensation remains unchanged at three years.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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