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Accumulated other comprehensive income (Tables)
 6 Months Ended
Jun. 30, 2023
Accumulated other comprehensive income

Gains/
(losses)
on cash
flow hedges

Cumulative
translation
adjustments 		Unrealized
gains/
(losses)
on
securities 		1

Actuarial
gains/
(losses)
Net prior
service
credit/
(cost) 		Gains/
(losses) on
liabilities
relating to
credit risk



AOCI
6M23 (CHF million)   
Balance at beginning of period  (1,317) (17,020) (13) (582) (9) 3,874 (15,067)
Increase/(decrease) 289 (1,072) 1 (47) 0 3,746 2,917
Reclassification adjustments, included in net income/(loss) (82) 59 0 3 1 (7,731) 2 (7,750)
Total increase/(decrease) 207 (1,013) 1 (44) 1 (3,985) (4,833)
Balance at end of period  (1,110) (18,033) (12) (626) (8) (111) (19,900)
6M22 (CHF million)   
Balance at beginning of period  (95) (16,760) 13 (429) (6) (2,082) (19,359)
Increase/(decrease) (727) 934 (6) 0 (1) 3,516 3,716
Reclassification adjustments, included in net income/(loss) (121) 0 0 4 1 17 (99)
Total increase/(decrease) (848) 934 (6) 4 0 3,533 3,617
Balance at end of period  (943) (15,826) 7 (425) (6) 1,451 (15,742)
1
No impairments on available-for-sale debt securities were recognized in net income/(loss) in 6M23 and 6M22.
2
Included the impact of the additional tier 1 capital notes write-down of CHF 9,048 million and the related tax impact of CHF 1,440 million which represented non-cash transactions.
Details on significant reclassification adjustments
Details of significant reclassification adjustments
in 6M23 6M22
Reclassification adjustments, included in net income/(loss) (CHF million)   
Cumulative translation adjustments 
   Reclassification adjustments 1 59 0
Gains/(losses) on cash flow hedges 
   Gross gains/(losses) 2 (94) (156)
   Tax expense/(benefit)  12 35
   Net of tax  (82) (121)
Actuarial gains/(losses) 
   Amortization of recognized actuarial losses 3 (6) 5
   Tax expense/(benefit)  9 (1)
   Net of tax  3 4
Gains/(losses) on liabilities relating to credit risk 
   Reclassification adjustments 1 (9,171) 17
   Tax expense/(benefit)  1,440 0
   Net of tax  (7,731) 17
1
Included in other revenues.
2
Included in interest and dividend income as well as operating expenses. Refer to "Note 20 - Derivatives and hedging activities" for further information.
3
These components are included in the computation of total benefit costs. Refer to "Note 19 – Pension and other post-retirement benefits" for further information.