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Restructuring expenses (Tables)
 6 Months Ended
Jun. 30, 2023
Restructuring and Related Costs [Table Text Block]
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 Provisions [Table Text Block]
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.