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Tax - Balance sheet related (Details 2)
SFr in Millions
12 Months Ended
Dec. 31, 2023
CHF (SFr)
year
Dec. 31, 2022
CHF (SFr)
Dec. 31, 2021
CHF (SFr)
Tax effect of temporary differences      
Compensation and benefits SFr 359 SFr 638  
Loans 749 209  
Investment securities 569 992  
Provisions 132 641  
Leases 213 229  
Derivatives 24 38  
Real estate 295 229  
Net operating loss carry-forwards 7,796 7,720  
Net operating loss carry-forwards, after allocation of valuation allowances 29 138  
Goodwill and intangible assets 14 67  
Other 247 418  
Gross deferred tax assets before valuation allowance 10,398 11,181  
Less valuation allowance (9,643) (8,488) SFr (5,338)
Gross deferred tax assets net of valuation allowance 755 2,693  
Compensation and benefits (173) (202)  
Loans (34) (1,190)  
Investment securities (217) (744)  
Provisions (38) (282)  
Derivatives (92) (286)  
Leases (164) (219)  
Real estate (14) (43)  
Other (65) (138)  
Gross deferred tax liabilities (797) (3,104)  
Net deferred tax assets (42) (411)  
Net deferred tax assets change 369    
Net operating loss carry-forwards      
Due to expire within 1 year 28    
Due to expire within 2 to 5 years 247    
Due to expire within 6 to 10 years 3,465    
Due to expire within 11 to 20 years 5,768    
Amount due to expire 9,508    
Amount not due to expire 26,219    
Total net operating loss carry-forwards 35,727    
Movements in the valuation allowance      
Balance at beginning of period 8,488 5,338 4,323
Net changes 1,155 3,150 1,015
Balance at end of period 9,643 8,488 5,338
Tax benefits associated with share-based compensation      
Tax benefits recorded in the consolidated statements of operations 269 213 227
Movements in gross unrecognized tax benefits      
Balance at beginning of period 227 425 382
Increases in unrecognized tax benefits as a result of tax positions taken during a prior period 332 239 23
Decreases in unrecognized tax benefits as a result of tax positions taken during a prior period (226) (434) (35)
Increases in unrecognized tax benefits as a result of tax positions taken during the current period 8 46 54
Decreases in unrecognized tax benefits as a result of tax positions taken during the current period (1) (41) 0
Decreases in unrecognized tax benefits relating to settlements with tax authorities (10) (4) 0
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations (6) (15) (6)
Other (including foreign currency translation) (25) 11 7
Balance at end of period 299 227 425
of which, if recognized, would affect the effective tax rate 299 227 425
Interest and penalties      
Interest and penalties recognized in the consolidated statements of operations, Recoveries 1 (5) 3
Interest and penalties recognized in the consolidated balance sheets SFr 59 SFr 59 SFr 64
US | Prior to 2018      
Movements in the valuation allowance      
Net operating loss carryforward period as per US tax law (in years) | year 20    
US | 2018-2020      
Movements in the valuation allowance      
Net operating loss carryforward period as per US tax law (in years) | year 5    
US | 2018 and subsequent      
Movements in the valuation allowance      
Net operating loss carryforward period as per US tax law (in years) | year 0    
Switzerland      
Movements in the valuation allowance      
Net operating loss carryforward period as per Swiss tax law (in years) | year 7