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v3.23.2

Consolidated Statement of Cash Flows - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Cash flow from / (used in) operating activities |  |
Net profit / (loss) | $ 29,915 | $ 4,262
Non-cash items included in net profit and other adjustments: |  |
Depreciation, amortization and impairment of non-financial assets | 1,391 | 1,009
Credit loss expense / (release) | 778 | 25
Share of net (profit) / loss of associates and joint ventures and impairment related to associates | (36) | (12)
Deferred tax expense / (benefit) | (35) | 350
Net loss / (gain) from investing activities | (84) | (732)
Net loss / (gain) from financing activities | 4,843 | (14,379)
Negative goodwill | (28,925) |
Other net adjustments | (1,559) | 9,399
Net change in operating assets and liabilities: |  |
Amounts due from banks and amounts due to banks | 6,017 | 3,000
Securities financing transactions measured at amortized cost | 13,428 | 10,833
Cash collateral on derivative instruments | (3,409) | (4,699)
Loans and advances to customers and customer deposits | 1,772 | (13,203)
Financial assets and liabilities at fair value held for trading and derivative financial instruments | (7,278) | 13,104
Brokerage receivables and payables | (5,141) | 8,239
Financial assets at fair value not held for trading and other financial assets and liabilities | 6,015 | 1,706
Provisions and other non-financial assets and liabilities | 898 | 125
Income taxes paid, net of refunds | (925) | (878)
Net cash flow from / (used in) operating activities | 17,665 | 18,150
Cash flow from / (used in) investing activities |  |
Purchase of subsidiaries, associates and intangible assets | 1 |
Disposal of subsidiaries, associates and intangible assets | 45 | 911
Purchase of property, equipment and software | (830) | (761)
Disposal of property, equipment and software | 1 | 3
Purchase of financial assets measured at fair value through other comprehensive income | (2,444) | (2,821)
Disposal and redemption of financial assets measured at fair value through other comprehensive income | 2,468 | 2,291
Purchase of debt securities measured at amortized cost | (7,541) | (8,167)
Disposal and redemption of debt securities measured at amortized cost | 4,659 | 3,914
Net cash flow from / (used in) investing activities | 104,869 | (4,630)
Cash flow from / (used in) financing activities |  |
Repayment of Swiss National Bank funding | (27,813) |
Net issuance (repayment) of short-term debt measured at amortized cost | 5,203 | (10,440)
Net movements in treasury shares and own equity derivative activity | (2,136) | (3,521)
Distributions paid on UBS shares | (1,679) | (1,668)
Issuance of debt designated at fair value and long-term debt measured at amortized cost | 51,420 | 48,460
Repayment of debt designated at fair value and long-term debt measured at amortized cost | (49,777) | (36,309)
Net cash flows from other financing activities | (274) | (352)
Net cash flow from / (used in) financing activities | (25,056) | (3,830)
Total cash flow |  |
Cash and cash equivalents at the beginning of the period | 195,321 | 207,875
of which: Credit Suisse | 114,649 |
of which: cash and balances at central banks | 261,504 | 190,244
of which: loans and advances to banks | 21,996 | 15,786
of which: money market paper | 12,259 | 1,880
Net cash flow from / (used in) operating, investing and financing activities | 97,478 | 9,690
Effects of exchange rate differences on cash and cash equivalents | 2,960 | (9,656)
Cash and cash equivalents at the end of the period | 295,759 | 207,909
Net cash flow from / (used in) operating activities includes: |  |
Interest received in cash | 17,243 | 6,088
Interest paid in cash | 11,604 | 2,675
Dividends on equity investments, investment funds and associates received in cash | 1,314 | $ 1,059
Credit Suisse |  |
Non-cash items included in net profit and other adjustments: |  |
Negative goodwill | (28,925) |
Cash flow from / (used in) investing activities |  |
Cash and cash equivalents acquired on acquisition of Credit Suisse | $ 108,510 |

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- Definition The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for repayments of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Adjustments for decrease (increase) in net cash collateral on derivative instruments to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in brokerage receivables and payables to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in financial assets/liabilities held for trading and derivative financial instruments to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in loans and advances to customers and deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in other financial assets and liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in net securities financing transactions to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in net due from/to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition A classification of cash equivalents representing cash and bank balances at central banks. + References No definition available. + Details
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value, held by Credit Suisse. + References No definition available. + Details
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- Definition The cash inflow from sales or maturity of debt securities measured at amortized cost. + References No definition available. + Details
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- Definition A classification of cash equivalents representing due from banks. + References No definition available. + Details
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- Definition The aggregate cash flows from net movements in treasury shares and own equity derivative activity. + References No definition available. + Details
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- Definition The aggregate cash flows obtained from issuance of short term debt and (repayment of) short term debt issued. + References No definition available. + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which effects are financing cash flow, that the entity does not separately disclose in the same statement or note. + References No definition available. + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which effects are investing cash flow, that the entity does not separately disclose in the same statement or note. + References No definition available. + Details
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- Definition The aggregate cash flows arising from losing control of subsidiaries, associates and/or intangible assets, including dividends received from associates, classified as investing activities. + References No definition available. + Details
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- Definition The cash inflow from sales of property, equipment and software, classified as investing activities. + References No definition available. + Details
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- Definition The cash outflow for the purchases of property, equipment and software, classified as investing activities. + References No definition available. + Details
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- Definition The cash outflow for the purchase of debt securities measured at amortized cost. + References No definition available. + Details
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- Definition The aggregate cash flows used in obtaining control of subsidiaries, associates and/or intangible assets, classified as investing activities. + References No definition available. + Details
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- Definition The cash outflow for repayment of Swiss National Bank funding, classified as financing activities. + References No definition available. + Details
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