UBS Results Presentation Deck

Negative goodwill and overview of purchase price allocation adjustments Negative goodwill bn 57.6 Credit Suisse net assets at closing (US GAAP, 31.5.23) (24.8) Net PPA adjustments See chart on the right for PPA adjustments (3.8) Purchase price¹ Required for 238bn of acquired RWA and restructuring 28.9 Negative goodwill Purchase price allocation (PPA) adjustments bn (14.7) Fair value adjustments on financial assets and liabilities (12.4bn) accrual accounted, expected to pull to par if held to maturity² (2.3bn) fair value accounted, mainly relating to NCL (4.5) Litigation, regulatory and similar matters (0.9) Goodwill and intangibles, net (0.6) Fair value adjustments on non- financial assets and liabilities o/w (16.8bn) is CET1 capital relevant³ (4.1) US GAAP / IFRS conversion4 (24.8) Total 1 Includes 135m related to settlement of pre-existing relationships with Credit Suisse; 2 Reflects the accretion from post-PPA fair value back to the pre-PPA US GAAP book value as recorded on UBS Credit Suisse's balance sheet. Expected to include ~4.8bn in P&C, ~1.5bn in GWM, ~1.4bn in IB, ~0.9bn in Group Items and ~3.8bn in NCL; NCL positions expected to be accounted for at fair value going forward; 3 Includes 5.0bn positive offset from transitional adjustments related to the impacts of interest rate and own credit driven fair value adjustments on certain held-to-maturity portfolios which will linearly amortize to nil by 30.6.27; 4 Removal of pension surplus 18

View entire presentation