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Offsetting financial assets (Detail) - USD ($) $ in Billions | Jun. 30, 2021 | Mar. 31, 2021 | Dec. 31, 2020
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Derivative financial assets |  |  |  |
Disclosure Of Offsetting Of Financial Assets [Line Items] |  |  |  |
Assets based on IFRS netting | [1] | $ 121.6 | $ 148.3 | $ 159.6
Further netting potential not recognized on the balance sheet | [2] | (107.5) | (130.1) | (144.4)
of which: netting of recognized financial liabilities |  | (86.8) | (105.1) | (117.2)
of which: netting with collateral received |  | (20.6) | (25.0) | (27.2)
Assets, after consideration of further netting potential |  | 14.2 | 18.2 | 15.2
Cash collateral receivables on derivative instruments |  |  |  |
Disclosure Of Offsetting Of Financial Assets [Line Items] |  |  |  |
Assets based on IFRS netting | [1] | 29.8 | 35.0 | 32.7
Further netting potential not recognized on the balance sheet | [2] | (18.3) | (21.1) | (21.1)
of which: netting of recognized financial liabilities |  | (15.9) | (18.2) | (19.6)
of which: netting with collateral received |  | (2.4) | (2.9) | (1.5)
Assets, after consideration of further netting potential |  | $ 11.5 | $ 14.0 | $ 11.6
[1] | <div>Financial assets and liabilities are presented net on the balance sheet if UBS has the unconditional and legally enforceable right to offset the recognized amounts, both in the normal course of business and in the event of default, bankruptcy or insolvency of UBS or its counterparties, and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously</div>
[2] | <div>Reflects the netting potential in accordance with enforceable master netting and similar arrangements where not all criteria for a net presentation on the balance sheet have been met. Refer to “Note 22 Offsetting financial assets and financial liabilities” in the “Consolidated financial statements” section of the Annual Report 2020 for more information.</div>

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- Definition The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 13C -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_d&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph IG40D -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_IG40D&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 13C -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_d_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- 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
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- Definition The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph IG40D -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_IG40D&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 13C -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_d_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 13C -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_13C_c&doctype=Standard -URIDate 2020-01-01 + Details
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