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Consolidated Statement of Changes in Equity - USD ($) $ in Millions | Total | Share capital | Share premium | Treasury shares | Retained earnings | Other comprehensive income recognized directly in equity, net of tax | [1] | of which: foreign currency translation | of which: financial assets measured at fair value through other comprehensive income | of which: cash flow hedges | of which: cost of hedging | Total equity attributable to shareholders | Non-controlling interests
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2019 |  | $ 54,675 | $ 338 | $ 18,064 |  | $ (3,326) |  | $ 34,122 |  | $ 5,303 | $ 4,028 | $ 14 | $ 1,260 |  | $ 54,501 | $ 174
Acquisition of treasury shares |  | (1,008) |  |  |  | (1,008) | [2] |  |  |  |  |  |  |  | (1,008) |
Delivery of treasury shares under share-based compensation plans |  | 52 |  | (602) |  | 655 |  |  |  |  |  |  |  |  | 52 |
Other disposal of treasury shares |  | 79 |  | (8) |  | 87 | [2] |  |  |  |  |  |  |  | 79 |
Share-based compensation expensed in the income statement |  | 313 |  | 313 |  |  |  |  |  |  |  |  |  |  | 313 |
Tax (expense) / benefit |  | 13 |  | 13 |  |  |  |  |  |  |  |  |  |  | 13 |
Dividends |  | (1,312) |  | (654) | [3] |  |  | (654) | [3] |  |  |  |  |  | (1,308) | (4)
Translation effects recognized directly in retained earnings |  | 0 |  |  |  |  |  | (11) |  | 11 |  | 0 | 11 |  | 0 |
Share of changes in retained earnings of associates and joint ventures |  | (40) |  |  |  |  |  | (40) |  |  |  |  |  |  | (40) |
New consolidations / (deconsolidations) and other increases / (decreases) |  | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0
Total comprehensive income for the period |  | 4,404 |  |  |  |  |  | 2,542 |  | 1,860 | 116 | 149 | 1,600 | $ (4) | 4,402 | 3
of which: net profit / (loss) |  | 2,833 |  |  |  |  |  | 2,827 |  |  |  |  |  |  | 2,827 | 6
of which: OCI that may be reclassified to the income statement, net of tax |  | 1,860 |  |  |  |  |  |  |  | 1,860 | 116 | 149 | 1,600 | (4) | 1,860 |
of which: OCI that will not be reclassified to the income statement, net of tax - defined benefit plans |  | (347) |  |  |  |  |  | (347) |  |  |  |  |  |  | (347) |
of which: OCI that will not be reclassified to the income statement, net of tax - own credit |  | 62 |  |  |  |  |  | 62 |  |  |  |  |  |  | 62 |
of which: OCI that will not be reclassified to the income statement, net of tax - foreign currency translation |  | (4) |  |  |  |  |  |  |  |  |  |  |  |  | 0 | (4)
Balance at Jun. 30, 2020 |  | 57,175 | 338 | 17,125 |  | (3,592) |  | 35,959 |  | 7,173 | 4,144 | 163 | 2,871 | (4) | 57,003 | 173
Balance at Dec. 31, 2020 |  | 59,765 | 338 | 16,753 |  | (4,068) |  | 38,776 |  | 7,647 | 5,188 | 151 | 2,321 | (13) | 59,445 | 319
Total comprehensive income for the period |  | (339) |  |  |  |  |  |  |  |  |  |  |  |  | (330) | (9)
of which: net profit / (loss) |  | 1,827 |  |  |  |  |  |  |  |  |  |  |  |  | 1,824 | 3
of which: OCI that may be reclassified to the income statement, net of tax |  | (2,012) |  |  |  |  |  |  |  |  |  |  |  |  | (2,012) |
of which: OCI that will not be reclassified to the income statement, net of tax - defined benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (113) |
of which: OCI that will not be reclassified to the income statement, net of tax - own credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (29) |
Balance at Mar. 31, 2021 |  | 58,333 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at Dec. 31, 2020 |  | 59,765 | 338 | 16,753 |  | (4,068) |  | 38,776 |  | 7,647 | 5,188 | 151 | 2,321 | (13) | 59,445 | 319
Acquisition of treasury shares |  | (2,057) |  |  |  | (2,057) | [2] |  |  |  |  |  |  |  | (2,057) |
Delivery of treasury shares under share-based compensation plans |  | 73 |  | (654) |  | 727 |  |  |  |  |  |  |  |  | 73 |
Other disposal of treasury shares |  | 36 |  | 4 |  | 32 | [2] |  |  |  |  |  |  |  | 36 |
Cancelation of treasury shares related to the 2018-2021 share repurchase program | [4] | 0 | (16) | (236) |  | 2,044 |  | (1,792) |  |  |  |  |  |  | 0 |
Share-based compensation expensed in the income statement |  | 346 |  | 346 |  |  |  |  |  |  |  |  |  |  | 346 |
Tax (expense) / benefit |  | 8 |  | 8 |  |  |  |  |  |  |  |  |  |  | 8 |
Dividends |  | (1,305) |  | (651) | [3] |  |  | (651) | [3] |  |  |  |  |  | (1,301) | (4)
Translation effects recognized directly in retained earnings |  | 0 |  |  |  |  |  | 19 |  | (19) |  | 0 | (19) | 0 | 0 |
Share of changes in retained earnings of associates and joint ventures |  | 2 |  |  |  |  |  | 2 |  |  |  |  |  |  | 2 |
New consolidations / (deconsolidations) and other increases / (decreases) |  | (81) |  | (39) |  |  |  |  |  |  |  |  |  |  | (39) | (42)
Total comprehensive income for the period |  | 2,263 |  |  |  |  |  | 3,789 |  | (1,537) | (489) | (88) | (937) | (23) | 2,252 | 10
of which: net profit / (loss) |  | 3,838 |  |  |  |  |  | 3,830 |  |  |  |  |  |  | 3,830 | 9
of which: OCI that may be reclassified to the income statement, net of tax |  | (1,537) |  |  |  |  |  |  |  | (1,537) | (489) | (88) | (937) | (23) | (1,537) |
of which: OCI that will not be reclassified to the income statement, net of tax - defined benefit plans |  | (130) |  |  |  |  |  | (130) |  |  |  |  |  |  | (130) |
of which: OCI that will not be reclassified to the income statement, net of tax - own credit |  | 89 |  |  |  |  |  | 89 |  |  |  |  |  |  | 89 |
of which: OCI that will not be reclassified to the income statement, net of tax - foreign currency translation |  | 2 |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 2
Balance at Jun. 30, 2021 |  | 59,050 | 322 | 15,531 |  | (3,322) |  | 40,143 |  | 6,091 | 4,699 | 63 | 1,365 | (36) | 58,765 | 284
Balance at Mar. 31, 2021 |  | 58,333 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total comprehensive income for the period |  | 2,602 |  |  |  |  |  |  |  |  |  |  |  |  | 2,582 | 20
of which: net profit / (loss) |  | 2,012 |  |  |  |  |  |  |  |  |  |  |  |  | 2,006 | 6
of which: OCI that may be reclassified to the income statement, net of tax |  | 475 |  |  |  |  |  |  |  |  |  |  |  |  | 475 |
of which: OCI that will not be reclassified to the income statement, net of tax - defined benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (17) |
of which: OCI that will not be reclassified to the income statement, net of tax - own credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 118 |
Balance at Jun. 30, 2021 |  | $ 59,050 | $ 322 | $ 15,531 |  | $ (3,322) |  | $ 40,143 |  | $ 6,091 | $ 4,699 | $ 63 | $ 1,365 | $ (36) | $ 58,765 | $ 284
[1] | <div>Excludes other comprehensive income related to defined benefit plans and own credit that is recorded directly in Retained earnings</div>
[2] | <div>Includes treasury shares acquired and disposed of by the Investment Bank in its capacity as a market maker with regard to UBS shares and related derivatives, and to hedge certain issued structured debt instruments. These acquisitions and disposals are reported based on the sum of the net monthly movements.</div>
[3] | <div>Reflects the payment of an ordinary cash dividend of USD 0.37 per dividend-bearing share in April 2021 (first half of 2020: USD 0.365 per dividend-bearing share paid in May 2020; a second tranche of the 2020 dividend of USD 0.365 per dividend-bearing share was paid in November 2020). From 2020 onward, Swiss tax law effective 1 January 2020 requires Switzerland-domiciled companies with shares listed on a Swiss stock exchange pay no more than 50% of dividends from capital contribution reserves, with the remainder required to be paid from retained earnings.</div>
[4] | <div>Reflects the cancelation of 156,632,400 shares purchased under our 2018–2021 share repurchase program as approved by shareholders at the 2021 Annual General Meeting. For shares repurchased from 2020 onward, Swiss tax law effective 1 January 2020 requires Switzerland-domiciled companies with shares listed on a Swiss stock exchange to reduce capital contribution reserves by at least 50% of the total capital reduction amount exceeding the nominal value upon cancelation of the shares.</div>

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- Definition The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_106_d&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Dividends recognised as distributions to owners of parent, preferred noteholders and non-controlling interests. + References No definition available. + Details
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- Definition The tax effect of items occurring during the period that have been charged or credited directly to components of shareholders' equity and are not otherwise defined. + References No definition available. + Details
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- Definition The increase (decrease) in equity resulting from changes in retained earnings of associates and joint ventures. + References No definition available. + Details
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- Definition The increase (decrease) in equity resulting from translation effects recognized directly in retained earnings. + References No definition available. + Details
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- Definition The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated, that will not be reclassified to profit or loss. + References No definition available. + Details
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