Other assets and liabilities |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Other Assets And Other Liabilities [Line Items] | |
| Other assets and liabilities | Note 11 Other assets and liabilities a) Other financial assets measured at amortized cost USD m 30.6.26 31.12.25 Debt securities 52,310 53,212 Loans to financial advisors 2,947 2,716 Fee- 2,830 2,409 Finance lease receivables 6,293 6,675 Settlement and clearing accounts 670 380 Accrued interest income 2,207 2,314 Other 1 5,179 4,321 Total other financial assets measured at amortized cost 72,437 72,025 1 Predominantly includes cash collateral provided to exchanges and clearing houses to secure securities trading activity through b) Other non-financial assets USD m 30.6.26 31.12.25 Precious metals and other physical commodities 12,287 12,996 Deposits and collateral provided in connection with litigation, regulatory and similar matters 1 735 769 Prepaid expenses 1,152 1,149 Current tax assets 1,411 1,442 VAT, 866 1,490 Properties and other non-current assets held for sale 234 425 Other 1,295 1,613 Total other non-financial assets 17,979 19,884 1 Refer to Note 15 for more information. c) Other financial liabilities measured at amortized cost USD m 30.6.26 31.12.25 Other accrued expenses 2,228 2,579 Accrued interest expenses 4,821 4,582 Settlement and clearing accounts 2,323 1,492 Lease liabilities 3,520 3,473 Other 4,553 4,492 Total other financial liabilities measured at amortized cost 17,444 16,617 d) Other financial liabilities designated at fair value USD m 30.6.26 31.12.25 Financial liabilities related to unit-linked investment contracts 22,838 21,052 Securities financing transactions 4,259 3,848 Over-the-counter debt instruments and other 2,730 3,284 Funding from UBS Group AG 1 7,508 7,104 Total other financial liabilities designated at fair value 37,335 35,287 1 Funding from UBS Group AG consists right of payment to all other present and future non-subordinated obligations of the respective issuing entity. e) Other non-financial liabilities USD m 30.6.26 31.12.25 Compensation-related liabilities 6,074 7,190 of which: net defined benefit liability 601 615 Current tax liabilities 1,241 924 Deferred tax liabilities 360 351 VAT, 955 938 Deferred income 599 718 Other 173 139 Total other non-financial liabilities 9,402 10,260 |