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FVM - Fair value hierarchy - Liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022
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Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | $ 40,364 | $ 34,374 | $ 29,515
Derivative financial liabilities | 193,147 | 116,113 | 154,906
Brokerage payables designated at fair value | 43,852 | 43,911 | 45,085
Debt issued designated at fair value | 125,050 | 77,233 | 73,638
Other financial liabilities designated at fair value | 36,122 | 25,758 | 30,237
Total financial liabilities measured at fair value through profit or loss | 438,534 | 297,390 | 333,381
Credit Suisse |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 66,700 |  |
Other financial liabilities designated at fair value | 6,996 |  |
Total financial liabilities measured at fair value through profit or loss | 121,646 |  |
Equity instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 23,378 | 19,839 | 16,951
Corporate and municipal bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 5,731 | 4,681 | 4,707
Government bills / bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 10,115 | 8,647 | 6,587
Investment fund units |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 1,106 | 1,176 | 1,229
Foreign exchange |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 76,580 | 53,267 | 88,508
Interest rate contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 62,045 | 34,677 | 37,545
Equity / index contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 45,284 | 24,573 | 26,148
Credit derivative contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 6,235 | 1,343 | 1,199
Commodity contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 1,728 | 1,625 | 1,361
Financial liabilities related to unit-linked investment contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 15,124 | 14,243 | 13,221
Securities financing transactions |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 13,295 | 9,707 | 15,333
Over-the-counter debt instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 7,703 | 1,809 | 1,684
Level 1 |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 33,231 | 28,332 | 23,578
Derivative financial liabilities | 1,007 | 967 | 640
Brokerage payables designated at fair value | 0 | 0 | 0
Debt issued designated at fair value | 0 | 0 | 0
Other financial liabilities designated at fair value | 0 | 0 | 0
Total financial liabilities measured at fair value through profit or loss | 34,238 | 29,299 | 24,219
Level 1 | Credit Suisse |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Total financial liabilities measured at fair value through profit or loss | 4,442 |  |
Level 1 | Equity instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 22,984 | 19,411 | 16,521
Level 1 | Corporate and municipal bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 32 | 33 | 36
Level 1 | Government bills / bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 9,159 | 7,919 | 5,880
Level 1 | Investment fund units |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 1,057 | 969 | 1,141
Level 1 | Foreign exchange |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 591 | 529 | 587
Level 1 | Interest rate contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 0 | 0 | 0
Level 1 | Equity / index contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 0 | 1 | 0
Level 1 | Credit derivative contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 2 | 0 | 0
Level 1 | Commodity contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 6 | 0 | 0
Level 1 | Financial liabilities related to unit-linked investment contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 0 | 0 | 0
Level 1 | Securities financing transactions |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 0 | 0 | 0
Level 1 | Over-the-counter debt instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 0 | 0 | 0
Level 2 |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 6,983 | 5,941 | 5,823
Derivative financial liabilities | 186,797 | 113,051 | 152,582
Brokerage payables designated at fair value | 43,852 | 43,911 | 45,085
Debt issued designated at fair value | 105,951 | 66,748 | 63,111
Other financial liabilities designated at fair value | 33,097 | 25,180 | 29,547
Total financial liabilities measured at fair value through profit or loss | 376,680 | 254,831 | 296,148
Level 2 | Credit Suisse |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Total financial liabilities measured at fair value through profit or loss | 103,921 |  |
Level 2 | Equity instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 311 | 370 | 352
Level 2 | Corporate and municipal bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 5,639 | 4,610 | 4,643
Level 2 | Government bills / bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 957 | 728 | 706
Level 2 | Investment fund units |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 46 | 204 | 84
Level 2 | Foreign exchange |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 75,856 | 52,706 | 87,897
Level 2 | Interest rate contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 61,690 | 34,317 | 37,429
Level 2 | Equity / index contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 41,569 | 23,207 | 24,963
Level 2 | Credit derivative contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 5,629 | 1,057 | 920
Level 2 | Commodity contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 1,685 | 1,592 | 1,309
Level 2 | Financial liabilities related to unit-linked investment contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 15,124 | 14,243 | 13,221
Level 2 | Securities financing transactions |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 13,295 | 9,707 | 15,333
Level 2 | Over-the-counter debt instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 4,678 | 1,230 | 993
Level 3 |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 150 | 101 | 114
Derivative financial liabilities | 5,343 | 2,095 | 1,684
Brokerage payables designated at fair value | 0 | 0 | 0
Debt issued designated at fair value | 19,099 | 10,485 | 10,527
Other financial liabilities designated at fair value | 3,025 | 579 | 691
Total financial liabilities measured at fair value through profit or loss | 27,616 | 13,260 | 13,015
Level 3 | Credit Suisse |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Total financial liabilities measured at fair value through profit or loss | 13,284 |  |
Level 3 | Equity instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 83 | 58 | 78
Level 3 | Corporate and municipal bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 61 | 38 | 27
Level 3 | Government bills / bonds |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 0 | 0 | 1
Level 3 | Investment fund units |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Financial liabilities at fair value held for trading | 3 | 3 | 3
Level 3 | Foreign exchange |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 132 | 33 | 24
Level 3 | Interest rate contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 355 | 360 | 116
Level 3 | Equity / index contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 3,714 | 1,365 | 1,184
Level 3 | Credit derivative contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 605 | 286 | 279
Level 3 | Commodity contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Derivative financial liabilities | 37 | 33 | 52
Level 3 | Financial liabilities related to unit-linked investment contracts |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 0 | 0 | 0
Level 3 | Securities financing transactions |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | 0 | 0 | 0
Level 3 | Over-the-counter debt instruments |  |  |
Disclosure Of Fair Value Measurement Of Liabilities [Line Items] |  |  |
Other financial liabilities designated at fair value | $ 3,025 | $ 579 | $ 691

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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_e&doctype=Standard -URIDate 2022-03-24 + Details
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