XML 72 R62.htm IDEA: XBRL DOCUMENT
v3.21.2

FVM - Valuation adjustments: Deferred day-1 P&L (Detail) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2021 | Mar. 31, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020
Deferred Day-1 Profit Or Loss [Line Items] |  |  |  |  |
Reserve balance at the beginning of the period | $ 387 | $ 269 | $ 194 | $ 269 | $ 146
Profit / (loss) deferred on new transactions | 97 | 181 | 121 | 278 | 239
(Profit) / loss recognized in the income statement | (79) | (63) | (72) | (142) | (141)
Foreign currency translation | 0 | (1) | 0 | (1) | (1)
Reserve balance at the end of the period | $ 405 | $ 387 | $ 243 | $ 405 | $ 243

X
- Definition The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph IG14 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_IG14&doctype=Implementation%20Guidance -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph IG14 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_IG14&doctype=Implementation%20Guidance -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ubs_DeferredDay1ProfitOrLossLineItems
Namespace Prefix: | ubs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from foreign currency translation. + References No definition available. + Details
Name: | ubs_IncreaseDecreaseThroughNetExchangeDifferencesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationtechniqueYetToBeRecognised
Namespace Prefix: | ubs_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration