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Provisions | 6 Months Ended
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Jun. 30, 2021
Disclosure Of Other Provisions [Line Items] |
Disclosure Of Provisions Explanatory | Note 14 Provisions and contingent liabilities a) Provisions The table below presents an overview of total provisions. USD million 30.6.21 31.3.21 31.12.20 Provisions other than provisions for expected credit losses 2,646 2,481 2,571 Provisions for expected credit losses 209 245 257 Total provisions 2,855 2,726 2,828 The following table presents additional information for provisions other than provisions for expected credit losses. USD million Litigation, regulatory and similar matters 1 Restructuring 2 Other 3 Total Balance as of 31 December 2020 2,135 72 363 2,571 Balance as of 31 March 2021 2,072 61 348 2,481 Increase in provisions recognized in the income statement 87 147 33 267 Release of provisions recognized in the income statement (24) (6) (4) (34) Provisions used in conformity with designated purpose (27) (23) (31) (82) Capitalized reinstatement costs 0 0 (1) (1) Reclassifications 0 1 (1) 0 Foreign currency translation / unwind of discount 11 (2) 5 13 Balance as of 30 June 2021 2,119 179 348 2,646 1 Comprises provisions for losses resulting from legal, liability and compliance risks. 2 Includes personnel-related restructuring provisions of USD 135 million as of 30 June 2021 (31 March 2021: USD 12 million; 31 December 2020: USD 18 million) and provisions for onerous contracts of USD 40 million as of 30 June 2021 (31 March 2021: USD 44 million; 31 December 2020: USD 49 million). 3 Mainly includes provisions related to real estate, employee benefits and operational risks. Restructuring provisions primarily relate to personnel - related provisions and onerous contracts. Personnel-related restructuring provisions are used within a short time period but potential changes in amount may be triggered when natural staff attrition reduces the number of people affected by a restructuring event and therefore the estimated costs. Onerous contracts for property are recognized when UBS is committed to pay for non-lease components, such as utilities, service charges, taxes and maintenance, when a property is vacated or not fully recovered from sub-tenants. Information about provisions and contingent liabilities in respect of litigation, regulatory and similar matters, as a class, is included in Note 14b. There are no material contingent liabilities associated with the other classes of provisions.

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