XML 95 R87.htm IDEA: XBRL DOCUMENT
v3.23.2

Other non-financial liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Other Non-Financial Liabilities [Line Items] |  |  |
Compensation-related liabilities | $ 7,310 | $ 4,550 | $ 6,822
of which: net defined benefit liability | 777 | 485 | 469
Current tax liabilities | 1,630 | 968 | 1,071
Deferred tax liabilities | 434 | 266 | 236
VAT, withholding tax and other tax payables | 822 | 676 | 592
Deferred Income | 828 | 290 | 235
Other | 970 | 62 | 84
Total other non-financial liabilities | 11,994 | $ 6,811 | $ 9,040
Credit Suisse |  |  |
Other Non-Financial Liabilities [Line Items] |  |  |
Total other non-financial liabilities | $ 4,383 |  |

X
- Definition The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph n -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_n&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_o&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_56&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherNonfinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RecognisedLiabilitiesDefinedBenefitPlan
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of compensation-related liabilities. + References No definition available. + Details
Name: | ubs_CompensationrelatedLiabilities
Namespace Prefix: | ubs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of liability representing income that has been received but is not yet earned. + References No definition available. + Details
Name: | ubs_DeferredIncome
Namespace Prefix: | ubs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ubs_OtherNonFinancialLiabilitiesLineItems
Namespace Prefix: | ubs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of other miscellaneous non-financial liabilities. + References No definition available. + Details
Name: | ubs_OtherNonFinancialLiabilitiesMiscellaneous
Namespace Prefix: | ubs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of value-added taxes and other tax payables for current and prior periods to the extent unpaid. + References No definition available. + Details
Name: | ubs_PayablesFromTaxesOtherThanIncomeTax
Namespace Prefix: | ubs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | srt_ConsolidatedEntitiesAxis=ubs_CreditSuisseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |