{
  "docId": "019dd923-5e88-73ef-bd57-fcc3cf532e42",
  "docSlug": "72c67d77b7b29fa0",
  "documentTitle": "ubs best of switzerland conference presentation",
  "authorId": "UBS",
  "authorName": "UBS",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "equity_research",
  "sourceTypeLabel": "Equity research",
  "presentationDate": null,
  "orientation": "portrait",
  "aspectRatio": 0.707,
  "pageNumber": 280,
  "pageCount": 446,
  "prevPage": 279,
  "nextPage": 281,
  "slideType": "appendix_disclosure",
  "function": "summarize",
  "density": "balanced",
  "nDataPoints": 1,
  "notes": "This is a standard audit disclosure page detailing the 'Key Audit Matter' regarding ECL.",
  "elementsJson": [
    "paragraph"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5e88-73ef-bd57-fcc3cf532e42/280",
  "deckHref": "/decks/019dd923-5e88-73ef-bd57-fcc3cf532e42",
  "deckJsonHref": "/decks/019dd923-5e88-73ef-bd57-fcc3cf532e42.json",
  "deckAnchorHref": "/decks/019dd923-5e88-73ef-bd57-fcc3cf532e42#slide-280",
  "components": [
    {
      "bbox": null,
      "kind": "callout",
      "text": "At 31 December 2021, the Group's allowances and provisions for expected credit losses (\"ECL\") were USD 1,165 million.",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd952-41a8-71cc-b87e-c445f936c80c",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "metric",
      "text": "ECL: USD 1,165 million",
      "attrs": null,
      "subkind": "primary",
      "toolName": "Quantification",
      "toolSlug": "quantification",
      "confidence": null,
      "componentId": "019dd952-41a8-71cc-b87e-c94ac063c401",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.4,
        "w": 0.7,
        "x": 0.15,
        "y": 0.425
      },
      "kind": "paragraph",
      "text": "Description of the Matter: At 31 December 2021, the Group's allowances and provisions for expected credit losses (\"ECL\") were USD 1,165 million.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "6415ecc5-2c35-4847-93f2-7d360947dc47",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.7,
        "x": 0.15,
        "y": 0.24
      },
      "kind": "paragraph",
      "text": "How We Addressed the Matter in Our Audit: We obtained an understanding, evaluated the design and tested the operational effectiveness of management's controls over the legal provision and contingencies process.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "b9ba109d-5117-4392-9dd8-788837b1dc31",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.2,
        "x": 0.15,
        "y": 0.41
      },
      "kind": "title",
      "text": "Expected credit losses",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "a581b196-b3af-4d76-afc0-3479c8bd251e",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [
    {
      "name": "Data-Ink Ratio",
      "slug": "data-ink-ratio",
      "agent": "Designer",
      "layer": "slide",
      "matchId": "dc67605e-4cb2-4f63-9f8c-887036f2aef9",
      "evidence": "At 31 December 2021, the Group's allowances and provisions for expected credit losses (\"ECL\") were USD 1,165 million.",
      "confidence": 0.6
    }
  ],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 446,
      "from": 81,
      "beatId": "0b1398a4-916e-492f-856a-8d8a0f442792",
      "arcName": "Monroe's Motivated Sequence",
      "arcSlug": "monroes-sequence",
      "beatName": "Action",
      "beatSlug": "monroes-sequence-action",
      "evidence": "The document concludes with detailed financial and operating performance data, and risk management information.",
      "position": 3,
      "confidence": 0.8,
      "parentBeatName": "Resolution",
      "parentBeatSlug": "resolution"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}