UBS AG

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Fin. information

Review



	Introduction




	Accounting principles

	Critical accounting policies





	Consolidated financial statements

	Income statement

	Balance sheet

	Statement of changes in equity

	Statement of recognized income and expense

	Statement of cash flows

	Notes





	Parent Bank review

	Parent Bank financial statements

	Notes to the Parent Bank financial statements

	Additional income statement information

	Additional balance sheet information

	Off-balance sheet and other information

	Corporate governance and compensation report





	A - Introduction

	B - Selected financial data

	C - Information on the company

	D - Information required by industry guide 3





	Sources of information

UBS Homepage > Investor Relations > Annual report 2008 (restated May 20, 2009) > Financial information > Statement of recognized income and expense

Statement of recognized income and expense

For the year ended		31.12.08			31.12.07			31.12.06
	Attributable to			Attributable to			Attributable to
CHF million	UBS Shareholders	Minority interests	Total	UBS Shareholders	Minority interests	Total	UBS Shareholders	Minority interests	Total
Net unrealized gains / (losses) on financial investments available-for-sale, before tax	(1,465)	(30)	(1,495)	(1,825)	2	(1,823)	2,610	9	2,619
Changes in fair value of derivative instruments designated as cash flow hedges, before tax	2,180	0	2,180	541	0	541	332	0	332
Foreign currency translation	(3,692)	(615)	(4,307)	(1,025)	(272)	(1,297)	(1,251)	(182)	(1,433)
Tax on items transferred to / (from) equity	(196)	0	(196)	329	0	329	(676)	0	(676)
Net income recognized directly in equity, net of tax	(3,173)	(645)	(3,818)	(1,980)	(270)	(2,250)	1,015	(173)	842
Net income recognized in the income statement	(21,292)	568	(20,724)	(5,247)	539	(4,708)	11,527	493	12,020
Total recognized income and expense	(24,465)	(77)	(24,542)	(7,227)	269	(6,958)	11,542	320	12,862

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	UBS has restated its annual report for 2008 on May 20, 2009, including the financial statements and other information.

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	Annual report 2008 in English (restated 20 May 2009) Annual report 2008 in German (original version issued 11 March 2009) Annual report 2008 (original version issued 11 March 2009)








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