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UBS Switzerland

RAROC profile and corporate credit pricing model derived from Pillar 3 disclosures.

Cost-to-income
70.0%
Operating efficiency
Effective tax rate
25.6%
Applied to RAROC numerator
Avg corporate PD
3.50%
Probability of default
Avg LGD unsecured
31.8%
Loss given default

How UBS prices corporate credit

UBS is a Switzerland-based bank with approximately EUR 52bn of corporate credit exposure (EAD) under the Mixed approach to credit risk capital. The numbers below come directly from UBS's most recent Pillar 3 CR6 regulatory filings and are used to model how this bank prices corporate credit facilities.

ParameterValueWhat it means
IRB approachMixedHow the bank computes risk-weighted assets
Cost-to-income ratio70.0%Operating cost share of net revenue
Effective tax rate25.6%Applied to RAROC numerator after EL and funding
Average corporate PD3.50%EAD-weighted probability of default
Avg LGD (unsecured)31.8%Loss share if borrower defaults, no collateral
Avg LGD (secured)20.0%Loss share with eligible collateral
Funding spread15bpBank's wholesale funding cost above risk-free
Corporate EADEUR 52bnTotal exposure at default to corporates

Sample RAROC calculation

On a representative BBB+ rated, 5-year term loan of EUR 25M at 150bp spread with a 20bp commitment fee, UBS would generate an estimated RAROC of 7.25% against a typical 12% bank hurdle rate. To hit that hurdle on this exact deal, the bank would need a minimum spread of 254bp. This deal is significantly below target — the bank would either reprice it or decline.

ComponentValue
Annual revenue (spread + fees)EUR 385,000
Operating costEUR 154,000
Expected loss (PD × LGD × EAD)EUR 28,750
Capital required (FPE)EUR 2,451,320
RAROC (after tax)7.25%
Min spread to hit 12% RAROC254bp

How UBS compares to peers

Out of 59 banks in the OpenRAROC dataset, UBS ranks #34 by RAROC on this sample deal.

RankBankCountryRAROCMin spread
1Qatar National BankQatar9.00%203bp
2DBS GroupSingapore8.18%224bp
3JP MorganUnited States8.12%231bp
4ICBCChina8.06%233bp
5China Construction BankChina8.06%233bp
33HDFC BankIndia7.31%252bp
34UBSSwitzerland7.25%254bp
35PKO Bank PolskiPoland7.23%246bp
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Data source

UBS Pillar 3 31 Dec 2025 CR6; FY24 Results

Corp other lending A-IRB: EAD $52bn, PD 3.5%, LGD 31.8%. FY2025.

Confidence: high · Read the full RAROC methodology

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