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Personnel expenses (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
Personnel Expenses [Line Items] |  |  |  |  |  |  |
Salaries and variable compensation |  | $ 2,945 |  | $ 2,871 | $ 2,696 | $ 5,816 | $ 5,258
Financial advisor compensation | [1] | 1,183 |  | 1,170 | 941 | 2,353 | 2,035
Contractors |  | 98 |  | 98 | 91 | 196 | 176
Social security |  | 241 |  | 268 | 228 | 508 | 439
Post-employment benefit plans |  | 173 | [2] | 265 | 202 | 439 | 438
Other personnel expenses |  | 132 |  | 128 | 123 | 260 | 258
Total personnel expenses |  | 4,772 |  | $ 4,801 | $ 4,283 | $ 9,573 | $ 8,604
Curtailments |  | $ 59 |  |  |  |  |
[1] | <div>Financial advisor compensation consists of grid-based compensation based directly on compensable revenues generated by financial advisors and supplemental compensation calculated on the basis of financial advisor productivity, firm tenure, assets and other variables. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements</div>
[2] | <div>Includes curtailment gains of USD 59 million, which represent a reduction in the defined benefit obligation related to the Swiss pension plan resulting from a decrease in headcount following restructuring activities.</div>

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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_99&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_104&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of employee expenses that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 5 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_5&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_9&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amout of expense for services rendered by contractors (individuals which are employed by a third party or self-employed) + References No definition available. + Details
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- Definition The amount of gains resulting from a reduction in pension and other post-employment benefit obligation following a reduction in the number of employees covered due to restructuring. + References No definition available. + 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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