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  "documentTitle": "UBS | Mergers and Acquisitions Presentation Deck | 17 slides",
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  "notes": "The slide explains the accounting treatment of the Credit Suisse acquisition by UBS, specifically focusing on the negative goodwill calculation.",
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      "text": "Detailed disclosure notes regarding share consideration, IFRS 3 timelines, and specific transaction adjustments.",
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      "text": "Negative goodwill to be booked as a gain in the income statement upon closing; preliminary numbers subject to change",
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      "text": "Credit Suisse reported Shareholders' equity (US GAAP) as of 31.12.22 in CHF has been translated to USD using a spot rate of 1.08 (CHF/USD) as of 31.12.22; (0.5bn) impact from recognition of ECL allowances and provisions and (0.1bn) UBS acquisition-related costs are not included in the calculation of negative goodwill",
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