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Restructuring expenses | 6 Months Ended
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Jun. 30, 2023
Restructuring, Impairment, and Other Activities Disclosure [Text Block] | 8 Restructuring expenses In June 2023, the Bank terminated certain strategic actions announced on October 27, 2022, due to the acquisition of Credit Suisse Group AG by UBS. Further, the Bank completed the restructuring program announced on November 4, 2021 at the end of September 2022. Restructuring expenses of CHF 391 million and CHF 120 million were recognized in 6M23 and 6M22, respectively. Restructuring expenses may include severance expenses, other personnel-related charges, pension expenses and contract termination costs. Restructuring expenses by type
in |  | 6M23 |  | 6M22 |
Restructuring expenses by type (CHF million)
Compensation and benefits-related expenses |  | 160 |  | 105 |
of which severance expenses |  | 88 |  | 27 |
of which accelerated deferred compensation |  | 65 |  | 70 |
General and administrative-related expenses |  | 231 |  | 15 |
of which pension expenses |  | 15 |  | 1 |
Total restructuring expenses |  | 391 |  | 120 |
Restructuring expenses by segment
in |  | 6M23 |  | 6M22 |
Restructuring expenses by segment (CHF million)
Wealth Management |  | 46 |  | 22 |
Swiss Bank |  | 36 |  | 3 |
Asset Management |  | 5 |  | 1 |
Investment Bank |  | 150 |  | 32 |
Capital Release Unit |  | 137 |  | 67 |
Corporate Center |  | 48 |  | 1 |
Adjustments 1 |  | (31) |  | (6) |
Total restructuring expenses |  | 391 |  | 120 |
1 Adjustments represent certain consolidating entries, including those relating to entitites that are managed but are not owned or wholly owned by the Bank.
Restructuring liabilities
|  | 6M23 |  | 6M22 |
in |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |  | Compen- sation and benefits |  | General and administrative expenses |  | Total |
Restructuring liabilities (CHF million)
Balance at beginning of period |  | 114 |  | 0 |  | 114 |  | 19 |  | 0 |  | 19 |
Net additional charges 1 |  | 88 |  | 119 |  | 207 |  | 27 |  | 13 |  | 40 |
Utilization |  | (156) |  | (114) |  | (270) |  | (17) |  | (13) |  | (30) |
Balance at end of period |  | 46 |  | 5 |  | 51 |  | 29 |  | 0 |  | 29 |
1 The following items for which expense accretion was accelerated in 6M23 and 6M22 due to the restructuring of the Bank were not included in the restructuring liabilities: unsettled share-based compensation of CHF 4 million and CHF 30 million, respectively, which remain classified as a component of total shareholders's equity; other personnel-related charges of CHF 68 million and CHF 48 million, respectively, which remain classified as compensation liabilities; unsettled pension obligations of CHF 15 million and CHF 1 million, which remain classified as pension liabilities; and accelerated accumulated depreciation and impairment of CHF 97 million and CHF 1 million, respectively, which remain classified as premises and equipment. The settlement date for the unsettled share-based compensation remains unchanged at three years.

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- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
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Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration