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Accumulated other comprehensive income (Tables)
 12 Months Ended
Dec. 31, 2022
Accumulated other comprehensive income
Accumulated other comprehensive income

Gains/
(losses)
on cash
flow hedges

Cumulative
translation
adjustments
Unrealized
gains/
(losses) on
securities		1

Actuarial
gains/
(losses)
Net prior
service
credit/
(cost)		Gains/
(losses) on
liabilities
relating to
credit risk



AOCI
2022 (CHF million)   
Balance at beginning of period (95)(16,739)13(2,705)365(2,165)(21,326)
Increase/(decrease)(455)(278)(21)(184)(73)6,1225,111
Reclassification adjustments, included in net income/(loss)(767)0(5)248(80)(31)(635)
Total increase/(decrease)(1,222)(278)(26)64(153)6,0914,476
Balance at end of period (1,317)(17,017)(13)(2,641)2123,926(16,850)
2021 (CHF million)   
Balance at beginning of period 206(17,528)13(3,727)456(2,570)(23,150)
Increase/(decrease)(260)783070743021,536
Reclassification adjustments, included in net income/(loss)(41)60315(95)103288
Total increase/(decrease)(301)78901,022(91)4051,824
Balance at end of period (95)(16,739)13(2,705)365(2,165)(21,326)
2020 (CHF million)   
Balance at beginning of period 28(14,469)30(3,690)604(2,772)(20,269)
Increase/(decrease)91(3,076)(49)(327)(5)45(3,321)
Reclassification adjustments, included in net income/(loss)871732290(143)157440
Total increase/(decrease)178(3,059)(17)(37)(148)202(2,881)
Balance at end of period 206(17,528)13(3,727)456(2,570)(23,150)
1
No impairments on available-for-sale debt securities were recognized in net income/(loss) in 2022, 2021 and 2020.
Details on significant reclassification adjustments
Details of significant reclassification adjustments
in202220212020
Reclassification adjustments, included in net income/(loss) (CHF million)   
Gains/(losses) on cash flow hedges 
   Gross gains/(losses) (958)1(40)11012
   Tax expense/(benefit) 191(1)(14)
   Net of tax (767)(41)87
Actuarial gains/(losses) 
   Amortization of recognized actuarial losses 3307388355
   Tax expense/(benefit) (59)(73)(65)
   Net of tax 248315290
Net prior service credit/(cost) 
   Amortization of recognized prior service credit/(cost) 3(98)(118)(176)
   Tax expense/(benefit) 182333
   Net of tax (80)(95)(143)
1
Included in interest and dividend income as well as operating expenses. Refer to "Note 33 - Derivatives and hedging activities" for further information.
2
Included in interest and dividend income, trading revenues as well as operating expenses. Refer to "Note 33 - Derivatives and hedging activities" for further information.
3
These components are included in the computation of total benefit costs. Refer to "Note 32 – Pension and other post-retirement benefits" for further information.
Additional share information
Additional share information
202220212020
Common shares issued   
Balance at beginning of period 2,650,747,7202,447,747,7202,556,011,720
Issuance of common shares1,351,410,342203,000,0000
Cancellation of repurchased shares00(108,264,000)
Balance at end of period 4,002,158,0622,650,747,7202,447,747,720
Treasury shares   
Balance at beginning of period (81,063,211)(41,602,841)(119,761,811)
Sale/(repurchase) of treasury shares(40,403,860)(98,065,361)(80,914,296)
Cancellation of repurchased shares00108,264,000
Issuance of common shares relating to mandatory convertible notes0(203,000,000)0
Conversion of mandatory convertible notes0202,998,4910
Share-based compensation60,559,09058,606,50050,809,266
Balance at end of period (60,907,981)(81,063,211)(41,602,841)
Common shares outstanding   
Balance at end of period 3,941,250,08112,569,684,50922,406,144,879
1
At par value CHF 0.04 each, fully paid. In addition to the treasury shares, a maximum of 575,000,000 unissued shares (conditional, conversion and authorized capital) were available for issuance without further approval of the shareholders. None of these shares were reserved for capital instruments.
2
At par value CHF 0.04 each, fully paid. In addition to the treasury shares, a maximum of 450,000,000 unissued shares (conditional, conversion and authorized capital) were available for issuance without further approval of the shareholders. 111,524,164 of these shares were reserved for capital instruments.
Bank  
Accumulated other comprehensive income

Gains/
(losses)
on cash
flow hedges

Cumulative
translation
adjustments
Unrealized
gains/
(losses) on
securities		1

Actuarial
gains/
(losses)
Net prior
service
credit/
(cost)		Gains/
(losses) on
liabilities
relating to
credit risk



AOCI
2022 (CHF million)   
Balance at beginning of period (95)(16,760)13(429)(6)(2,082)(19,359)
Increase/(decrease)(454)(260)(21)(170)(4)5,9875,078
Reclassification adjustments, included in net income/(loss)(768)0(5)171(31)(786)
Total increase/(decrease)(1,222)(260)(26)(153)(3)5,9564,292
Balance at end of period (1,317)(17,020)(13)(582)(9)3,874(15,067)
2021 (CHF million)   
Balance at beginning of period 205(17,517)13(460)(11)(2,469)(20,239)
Increase/(decrease)(259)7510124284792
Reclassification adjustments, included in net income/(loss)(41)6019110388
Total increase/(decrease)(300)7570315387880
Balance at end of period (95)(16,760)13(429)(6)(2,082)(19,359)
2020 (CHF million)   
Balance at beginning of period 28(14,560)30(417)(7)(2,620)(17,546)
Increase/(decrease)90(2,974)(49)(55)(4)(6)(2,998)
Reclassification adjustments, included in net income/(loss)871732120157305
Total increase/(decrease)177(2,957)(17)(43)(4)151(2,693)
Balance at end of period 205(17,517)13(460)(11)(2,469)(20,239)
1
No impairments on available-for-sale debt securities were recognized in net income/(loss) in 2022, 2021 and 2020.
Details on significant reclassification adjustments
Details of significant reclassification adjustments
in202220212020
Reclassification adjustments, included in net income/(loss) (CHF million)   
Gains/(losses) on cash flow hedges 
   Gross gains/(losses) (959)1(40)11012
   Tax expense/(benefit) 191(1)(14)
   Net of tax (768)(41)87
Actuarial gains/(losses) 
   Amortization of recognized actuarial losses 3212313
   Tax expense/(benefit) (4)(4)(1)
   Net of tax 171912
1
Included in interest and dividend income as well as operating expenses. Refer to "Note 32 - Derivatives and hedging activities" for further information.
2
Included in interest and dividend income, trading revenues as well as operating expenses. Refer to "Note 32 - Derivatives and hedging activities" for further information.
3
These components are included in the computation of total benefit costs. Refer to "Note 31 – Pension and other post-retirement benefits" for further information.