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Other assets and liabilities (Tables)	6 Months Ended
Other assets and liabilities (Tables)	Jun. 30, 2023
Other Assets And Other Liabilities [Line Items]
Disclosure Of Other Financial Assets Measured At Amortised Cost Explanatory	USD m 30.6.23 31.3.23 31.12.22 Debt securities 43,664 40,646 44,594 Loans to financial advisors 2,588 2,571 2,611 Fee- and commission-related receivables 2,774 1,927 1,812 Finance lease receivables 5,868 1,345 1,315 Settlement and clearing accounts 811 542 1,175 Accrued interest income 2,746 1,300 1,259 Other 6,477 847 499 Total other financial assets measured at amortized cost 64,928 49,179 53,264 of which: Credit Suisse 1 12,841 1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.
Disclosure Of Other Non Financial Assets Explanatory	USD m 30.6.23 31.3.23 31.12.22 Precious metals and other physical commodities 5,794 4,506 4,471 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 3,006 2,235 2,205 Prepaid expenses 3,138 1,265 1,076 Current tax assets 1,331 167 182 VAT, withholding tax and other tax receivables 1,279 1,733 1,286 Properties and other non-current assets held for sale 485 370 369 Other 1,885 681 578 Total other non-financial assets 16,919 10,958 10,166 of which: Credit Suisse 2 6,971 1 Refer to Note 15 for more information. 2 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.
Disclosure Of Other Financial Liabilities Measured At Amortized Cost Explanatory	USD m 30.6.23 31.3.23 31.12.22 Other accrued expenses 3,653 1,895 1,760 Accrued interest expenses 4,639 1,920 1,949 Settlement and clearing accounts 1,931 1,548 1,075 Lease liabilities 5,810 3,294 3,334 Other 3,370 1,634 1,457 Total other financial liabilities measured at amortized cost 19,403 10,292 9,575 of which: Credit Suisse 1 7,415 1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.
Disclosure Of Other Financial Liabilities Measured At Fair Value Explanatory	USD m 30.6.23 31.3.23 31.12.22 Financial liabilities related to unit-linked investment contracts 15,124 14,243 13,221 Securities financing transactions 13,295 9,707 15,333 Over-the-counter debt instruments and other 7,703 1,809 1,684 Total other financial liabilities designated at fair value 36,122 25,758 30,237 of which: Credit Suisse 1 6,996 1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.
Disclosure Of Other Non Financial Liabilities Explanatory	USD m 30.6.23 31.3.23 31.12.22 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 of which: Credit Suisse 1 4,383 1 Refer to Note 2 for more information about the acquisition of the Credit Suisse Group.