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Provisions | 6 Months Ended
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Jun. 30, 2023
Disclosure Of Other Provisions [Line Items] |
Disclosure Of Provisions Explanatory | Note 15 Provisions and contingent liabilities a) Provisions and contingent liabilities The table below presents an overview of total provisions and contingent liabilities. USD m 30.6.23 31.3.23 31.12.22 Provisions related to expected credit losses (IFRS 9, Financial instruments ) 1 367 214 201 Provisions related to Credit Suisse loan commitments (IFRS 3, Business Combinations ) 2 4,400 Provisions related to litigation, regulatory and similar matters (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) 6,126 3,306 2,586 Acquisition-related contingent liabilities (IFRS 3, Business Combinations ) 2 2,992 Other provisions 1,044 416 456 Total provisions and contingent liabilities 14,929 3,937 3,243 of which: Credit Suisse 2 11,071 1 Refer to Note 8c for more information. 2 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group. The following table presents additional information for Provisions related to litigation, regulatory and similar matters and other provisions. USD m Litigation, regulatory and similar matters 1 Other 2 Total Balance as of 31 December 2022 2,586 456 3,042 Balance as of 31 March 2023 3,306 416 3,723 Provisions recognized upon acquisition of Credit Suisse 2,838 707 3,545 Increase in provisions recognized in the income statement 70 41 111 Release of provisions recognized in the income statement (1) (8) (9) Provisions used in conformity with designated purpose (90) (126) (216) Foreign currency translation and other movements 3 2 14 16 Balance as of 30 June 2023 6,126 1,044 7,170 of which: Credit Suisse 4 2,837 649 3,487 1 Consists of provisions for losses resulting from legal, liability and compliance risks. 2 Mainly includes provisions related to onerous contracts, real estate and employee benefits. 3 Other movements include capitalized reinstatement costs and unwinding of discount. 4 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group. Information about provisions and contingent liabilities in respect of litigation, regulatory and similar matters, as a class, is included in Note 15b. There are no material contingent liabilities associated with the other classes of provisions.

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