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Consolidated Statement of Cash Flows - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020
Cash flow from / (used in) operating activities |  |  |
Net profit / (loss) |  | $ 3,838 | $ 2,833
Non-cash items included in net profit and other adjustments: |  |  |
Depreciation and impairment of property, equipment and software |  | 1,009 | 914
Amortization and impairment of goodwill and intangible assets |  | 17 | 32
Credit loss expense / (release) |  | (108) | 540
Share of net profits of associates / joint ventures and impairment of associates |  | (74) | (29)
Deferred tax expense / (benefit) |  | 285 | 192
Net loss / (gain) from investing activities |  | (239) | 241
Net loss / (gain) from financing activities |  | 2,070 | (7,048)
Other net adjustments |  | 4,747 | (579)
Net change in operating assets and liabilities: |  |  |
Loans and advances to banks / amounts due to banks |  | 3,872 | 5,585
Securities financing transactions |  | (10,249) | 3,167
Cash collateral on derivative instruments |  | (2,179) | (2,046)
Loans and advances to customers |  | (19,882) | (14,222)
Customer deposits |  | (298) | 20,429
Financial assets and liabilities at fair value held for trading and derivative financial instruments |  | (1,225) | 38,734
Brokerage receivables and payables |  | 2,047 | 1,140
Financial assets at fair value not held for trading, other financial assets and liabilities |  | 14,533 | (7,168)
Provisions, other non-financial assets and liabilities |  | 87 | (1,531)
Income taxes paid, net of refunds |  | (386) | (403)
Net cash flow from / (used in) operating activities |  | (2,136) | 40,781
Cash flow from / (used in) investing activities |  |  |
Purchase of subsidiaries, associates and intangible assets |  | (1) | (1)
Disposal of subsidiaries, associates and intangible assets | [1] | 437 | 14
Purchase of property, equipment and software |  | (896) | (831)
Disposal of property, equipment and software |  | 264 | 6
Purchase of financial assets measured at fair value through other comprehensive income |  | (1,950) | (4,132)
Disposal and redemption of financial assets measured at fair value through other comprehensive income |  | 2,324 | 1,944
Net (purchase) / redemption of debt securities measured at amortized cost |  | 116 | (4,817)
Net cash flow from / (used in) investing activities |  | 295 | (7,817)
Cash flow from / (used in) financing activities |  |  |
Net short-term debt issued / (repaid) |  | (3,877) | 14,912
Net movements in treasury shares and own equity derivative activity |  | (1,967) | (882)
Distributions paid on UBS shares |  | (1,301) | (1,308)
Repayment of lease liabilities |  | (284) | (273)
Issuance of debt designated at fair value and long-term debt measured at amortized cost |  | 63,501 | 46,059
Repayment of debt designated at fair value and long-term debt measured at amortized cost |  | (45,274) | (46,137)
Net changes in non-controlling interests |  | (4) | (4)
Net cash flow from / (used in) financing activities |  | 10,795 | 12,368
Total cash flow |  |  |
Cash and cash equivalents at the beginning of the period |  | 173,531 | 119,873
Net cash flow from / (used in) operating, investing and financing activities |  | 8,954 | 45,332
Effects of exchange rate differences on cash and cash equivalents |  | (5,390) | 1,563
Cash and cash equivalents at the end of the period | [2] | 177,095 | 166,768
Net cash flow from / (used in) operating activities includes: |  |  |
Interest received in cash |  | 5,469 | 6,365
Interest paid in cash |  | 2,659 | 4,200
Dividends on equity investments, investment funds and associates received in cash |  | $ 1,263 | $ 1,104
[1] | <div>Includes cash proceeds from the sale of UBS’s minority investment in Clearstream Fund Centre for the period ended 30 June 2021, and dividends received from associates in both periods. Refer to the “Recent developments” section of this report for more information</div>
[2] | <div>USD 3,432 million and USD 5,393 million of cash and cash equivalents (mainly reflected in Loans and advances to banks) were restricted as of 30 June 2021 and 30 June 2020, respectively. Refer to “Note 23 Restricted and transferred financial assets” in the “Consolidated financial statements” section of the Annual Report 2020 for more information.</div>

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- Definition The cash outflow for repayments of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Adjustments for amortisation expense and impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in net cash collateral on derivative instruments to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in brokerage receivables and payables to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in financial assets/liabilities held for trading and derivative financial instruments to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in other financial assets and liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in net securities financing transactions to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for depreciation and impairment loss (reversal of impairment loss) of property, equipment and software to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition Adjustments for decrease (increase) in net due from/to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
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- Definition The aggregate cash flows from net changes in non-controlling interests due to proceeds received and dividends paid. + References No definition available. + Details
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- Definition The aggregate cash flows from net movements in treasury shares and own equity derivative activity. + References No definition available. + Details
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- Definition The net amount of redemption/(purchase) of debt securities measured at amortized cost. + References No definition available. + Details
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- Definition The aggregate cash flows obtained from issuance of short term debt and (repayment of) short term debt issued. + References No definition available. + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which effects are financing cash flow, that the entity does not separately disclose in the same statement or note. + References No definition available. + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which effects are investing cash flow, that the entity does not separately disclose in the same statement or note. + References No definition available. + Details
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- Definition The aggregate cash flows arising from losing control of subsidiaries, associates and/or intangible assets, classified as investing activities. + References No definition available. + Details
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