UBS Group AG 6-KCurrent Reports (8-K / ad hoc)

Basis of Preparation

Basis of preparation The interim consolidated financial statements (the financial statements) of UBS Group AG and its subsidiaries (together, UBS or the Group) for the six-month period ended 30 June 2026 are prepared in accordance with IFRS Accounting Standards, as issued by the International Accounting Standards Board (the IASB), and are presented in US dollars. These interim consolidated financial statements are prepared in accordance with IAS 34, Interim Financial Reporting , and include the consolidated balance sheet as of 30 June 2026 and the related consolidated statements of income, comprehensive income, changes in equity and cash flows for the six-month period ended 30 June 2026, as well as accompanying explanatory notes.