Litigation, regulatory and similar matters (Tables)	6 Months Ended
Jun. 30, 2026
Notes Litigation Regulatory And Similar Matters [Line Items]
Provisions for litigation, regulatory and similar matters, by business division and in Group Items	Provisions for litigation, regulatory and similar matters, by business division and in Group Items 1 USD m Global Wealth Management Personal & Corporate Banking Asset Management Investment Bank Non-core and Legacy 2 Group Items UBS Group Balance as of 31 December 2025 317 16 0 283 1,388 196 2,200 Increase in provisions recognized in the income statement 41 7 0 4 126 2 181 Release of provisions recognized in the income statement (46) (6) 0 (1) (34) 0 (87) Provisions used in conformity with designated purpose (106) 0 0 (7) (265) (76) (454) Reclassifications 3 (2) 0 0 0 136 0 134 Foreign currency translation and other movements (1) 0 0 (6) (2) 0 (9) Balance as of 30 June 2026 203 15 0 274 1,350 122 1,964 1 Provisions, if any, for the matters described in items 1 and 7 of this Note are recorded in Global Wealth Management. Provisions, if any, for the matters described in items 3, 4, 5, 6 and 8 of this Note are recorded in Non-core and Legacy. Provisions, if any, for the matters described in item 2 of this Note are allocated between the Investment Bank, Non-core and Legacy, and Group Items. 2 Includes a provision for the estimated costs of UBS’s ongoing obligations with the US Department of Justice as described in this Note. 3 Includes reclassifications between IFRS 3 contingent liabilities and IAS 37 provisions.

Provisions for litigation, regulatory and similar matters, by business division and in Group Items

USD m

Global Wealth

Management

Personal &

Corporate

Banking

Asset

Management

Investment

Bank

Non-core

and Legacy

Group Items

UBS Group

Balance as of 31 December 2025

317

283

1,388

196

2,200

Increase in provisions recognized in the income statement

126

181

Release of provisions recognized in the income statement

(46)

(6)

(1)

(34)

(87)

Provisions used in conformity with designated purpose

(106)

(7)

(265)

(76)

(454)

Reclassifications

(2)

136

134

Foreign currency translation and other movements

(1)

(6)

(2)

(9)

Balance as of 30 June 2026

203

274

1,350

122

1,964

1 Provisions, if any, for the matters described in items 1 and 7 of this

Note are recorded in Global Wealth Management. Provisions, if any,

for the matters described in items 3, 4, 5, 6 and 8 of this Note are recorded

in Non-core and Legacy. Provisions, if any, for the matters described in

item 2 of this Note are

allocated between the Investment Bank, Non-core and

Legacy, and Group Items.

2 Includes a provision for the

estimated

costs of UBS’s ongoing obligations with the US Department of Justice as described in this Note.

3 Includes reclassifications between IFRS 3 contingent liabilities and IAS 37 provisions.