UBS AG first quarter 2026 report | <\/p>\n
APM \/ non-GAAP label <\/p>\n
Information content \/ usefulness <\/p>\n
Net new deposits (USD and CHF) <\/p>\n
\u2013 Personal & Corporate Banking <\/p>\n
Calculated as the net amount of inflows and outflows <\/p>\n
of customer deposits recorded during a specific <\/p>\n
period. Excluded from the calculation are movements <\/p>\n
due to fair value measurement, foreign exchange <\/p>\n
translation, accrued interest and fees, as well as the <\/p>\n
effects on customer deposits of strategic decisions by <\/p>\n
UBS to exit markets or cease offering services in a <\/p>\n
particular location, or those resulting from new <\/p>\n
externally imposed regulations. <\/p>\n
This measure provides information about the <\/p>\n
development of deposits during a specific period as a <\/p>\n
result of net new deposit flows. <\/p>\n
Net new fee-generating assets (USD) <\/p>\n
\u2013 Global Wealth Management <\/p>\n
Calculated as the net amount of fee-generating asset <\/p>\n
inflows and outflows, including dividend and interest <\/p>\n
inflows into mandates and outflows from mandate <\/p>\n
fees paid by clients during a specific period. Excluded <\/p>\n
from the calculation are the effects on fee-generating <\/p>\n
assets of strategic decisions by UBS to exit markets or <\/p>\n
cease offering services in a particular location, or <\/p>\n
those resulting from new externally imposed <\/p>\n
This measure provides information about the <\/p>\n
development of fee-generating assets during a <\/p>\n
specific period as a result of net flows, excluding <\/p>\n
movements due to market performance and foreign <\/p>\n
exchange translation, as well as the effects on fee-<\/p>\n
generating assets of strategic decisions by UBS to exit <\/p>\n
markets or cease offering services in a particular <\/p>\n
location, or those resulting from new externally <\/p>\n
Net new loan volumes (USD) <\/p>\n
\u2013 Global Wealth Management <\/p>\n
(non-GAAP measure) <\/p>\n
Calculated as the net amount of originations, <\/p>\n
drawdowns and repayments of loan volumes <\/p>\n
recorded during a specific period. Loan volumes <\/p>\n
include loans and advances to customers and <\/p>\n
customer brokerage receivables. Excluded from the <\/p>\n
calculation are allowances, movements due to fair <\/p>\n
value measurement and foreign exchange translation, <\/p>\n
as well as the effects on loans and advances to <\/p>\n
customers of strategic decisions by UBS to exit <\/p>\n
markets or cease offering services in a particular <\/p>\n
location, or those resulting from new externally <\/p>\n
imposed regulations. <\/p>\n
This measure provides information about the <\/p>\n
development of loan volumes during a specific period <\/p>\n
as a result of net new loan volumes. <\/p>\n
Net new loans (USD and CHF) <\/p>\n
\u2013 Personal & Corporate Banking <\/p>\n
Calculated as the net amount of originations, <\/p>\n
drawdowns and repayments of loans and advances to <\/p>\n
customers recorded during a specific period. Excluded <\/p>\n
from the calculation are allowances, movements due <\/p>\n
to fair value measurement and foreign exchange <\/p>\n
translation, as well as the effects on loans and <\/p>\n
advances to customers of strategic decisions by UBS <\/p>\n
to exit markets or cease offering services in a <\/p>\n
particular location, or those resulting from new <\/p>\n
externally imposed regulations. <\/p>\n
This measure provides information about the <\/p>\n
development of loans during a specific period as a <\/p>\n
result of net new loans. <\/p>\n
Net new money (USD) <\/p>\n
\u2013 Global Wealth Management, <\/p>\n
Asset Management <\/p>\n
Calculated as the net amount of inflows and outflows <\/p>\n
of invested assets (as defined in UBS policy) recorded <\/p>\n
during a specific period. Excluded from the calculation <\/p>\n
are movements due to market performance, foreign <\/p>\n
exchange translation, dividends, interest and fees, as <\/p>\n
well as the effects on invested assets of strategic <\/p>\n
decisions by UBS to exit markets or cease offering <\/p>\n
services in a particular location, or those resulting <\/p>\n
from new externally imposed regulations.Net new <\/p>\n
money is not measured for Personal & Corporate <\/p>\n
Banking. <\/p>\n
This measure provides information about the <\/p>\n
development of invested assets during a specific <\/p>\n
period as a result of net new money flows. <\/p>\n
Net profit growth (%) <\/p>\n
Calculated as the change in net profit attributable to <\/p>\n
shareholders from continuing operations between <\/p>\n
current and comparison periods divided by net profit <\/p>\n
attributable to shareholders from continuing <\/p>\n
operations of the comparison period. <\/p>\n
This measure provides information about profit <\/p>\n
growth since the comparison period. <\/p>\n
Operating expenses (underlying) (USD) <\/p>\n
(non-GAAP measure) <\/p>\n
Calculated by adjusting operating expenses as <\/p>\n
reported in accordance with IFRS Accounting <\/p>\n
Standards for items that management believes are <\/p>\n
not representative of the underlying performance of <\/p>\n
the businesses. <\/p>\n
This measure provides information about the amount <\/p>\n
of operating expenses, while excluding items that <\/p>\n
management believes are not representative of the <\/p>\n
underlying performance of the businesses. <\/p>\n
Operating profit \/ (loss) before tax <\/p>\n
(underlying) (USD) <\/p>\n
(non-GAAP measure) <\/p>\n
Calculated by adjusting operating profit \/ (loss) before <\/p>\n
tax as reported in accordance with IFRS Accounting <\/p>\n
Standards for items that management believes are <\/p>\n
not representative of the underlying performance of <\/p>\n
the businesses. <\/p>\n
This measure provides information about the amount <\/p>\n
of operating profit \/ (loss) before tax, while excluding <\/p>\n
items that management believes are not <\/p>\n
representative of the underlying performance of the <\/p>\n
businesses. <\/p>\n
Other revenues (USD and CHF) <\/p>\n
\u2013 Global Wealth Management,<\/p>\n
Personal & Corporate Banking <\/p>\n
(non-GAAP measure) <\/p>\n
Calculated by including other income as reported in <\/p>\n
accordance with IFRS Accounting Standards, profit or <\/p>\n
loss related to non-client derivative instruments and <\/p>\n
profit or loss related to equity investments measured <\/p>\n
at fair value through profit or loss. <\/p>\n
This measure provides information about residual <\/p>\n
business division revenues, after deduction of net <\/p>\n
interest income, recurring net fee income and <\/p>\n
transaction-based income. <\/p>\n","protected":false},"excerpt":{"rendered":"UBS AG first quarter 2026 report | APM \/ non-GAAP label Information content \/ usefulness Net new deposits…\n","protected":false},"author":2,"featured_media":58278,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[129],"tags":[11682,32550,32548,32551,32549,32553,32552,223,7010],"class_list":["post-58506","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ubs","tag-amub","tag-cet1-ratio-14-2","tag-first-quarter-2026-results","tag-liquidity-coverage-ratio-172-4","tag-net-profit-2-5b","tag-swiss-srb-capital","tag-total-loss-absorbing-capacity","tag-ubs","tag-ubs-ag"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ch\/116496787262513765","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/posts\/58506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/comments?post=58506"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/posts\/58506\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/media\/58278"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/media?parent=58506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/categories?post=58506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ch\/wp-json\/wp\/v2\/tags?post=58506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}