Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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UBS Group AG

CIK 1610520 UBS·National Commercial Banks · All EDGAR filings ↗

Progression

  1. SEC comment letter UPLOAD
  2. Material weakness 20-F +18d
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An amendment is grouped with the report it amends; every 12b-25 notice is one group

Material weakness Filing comparison

UBS Group AG reported internal control effective again after a material weakness

Material weakness in internal control Internal control reported effective

The weakness was first reported on 2025-03-17 — 357 days and 1 annual report before this one.

… controls and procedures (as defined in Rule 13a–15e) under the US Securities Exchange Act of 1934 has been carried out, under the supervision of management, including the Group CEO, the Group CFO and the Group Controller. Based on that evaluation, and reflecting the determination that our internal control over financial reporting was effective as of 31 December 2025, the Group CEO and the Group CFO concluded that our disclosure controls and procedures were effective as of 31 December 2025. No significant changes…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-03-17
Prior form
20-F
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
1
Weakness days reported
357
Weakness first reported
2025-03-17
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.
SEC comment letter Filing comparison

SEC staff questioned UBS Group AG's accounting for non-GAAP measures

Letter dated 2025-09-12; published on EDGAR 2026-02-19 — the SEC releases comment letters only after the review closes.

We note your disclosure, here and elsewhere, that your alternative performance measures ("APMs") may qualify as non-GAAP measures. Further, we note disclosure that your underlying results, which are also discussed on page 66, are APMs and are non-GAAP financial measures. In future filings, please clearly identify all APMs that are considered to be non-GAAP financial measures and to the extent that they continue to…
Evidence
Direction
staff to company
Letter dated
2025-09-12
Published on edgar
2026-02-19
Reviewing
UBS Group AG Form 20-F for Fiscal Year Ended December 31, 2024 Filed March 17, 2025 File No. 001-36764 Dear Todd Tuckner: We have limited our review of your fil
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.