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Loans, allowance for loan losses and credit quality
 12 Months Ended
Dec. 31, 2022
Loans
19 Loans
The Group’s loan portfolio is classified into two portfolio segments, consumer loans and corporate & institutional loans. Consumer loans are disaggregated into the classes of mortgages, loans collateralized by securities and consumer finance. Corporate & institutional loans are disaggregated into the classes of real estate, commercial and industrial loans, financial institutions, and governments and public institutions.
For financial reporting purposes, the carrying values of loans and related allowance for credit losses are presented in accordance with US GAAP and are not comparable with the regulatory credit risk exposures presented in our disclosures required under Pillar 3 of the Basel framework.
Loans
end of20222021
Loans (CHF million)   
Mortgages107,484110,533
Loans collateralized by securities37,63951,253
Consumer finance5,7015,075
Consumer150,824166,861
Real estate25,46328,529
Commercial and industrial loans62,05769,129
Financial institutions24,70025,222
Governments and public institutions2,5553,323
Corporate & institutional114,775126,203
Gross loans 265,599293,064
   of which held at amortized cost 258,241282,821
   of which held at fair value 7,35810,243
Net (unearned income)/deferred expenses(71)(81)
Allowance for credit losses(1,363)(1,297)
Net loans 264,165291,686
Gross loans by location   
Switzerland163,800167,957
Foreign101,799125,107
Gross loans 265,599293,064
Impaired loans   
Non-performing loans1,6141,666
Non-interest-earning loans349298
Non-accrual loans1,9631,964
Restructured loans484367
Potential problem loans977436
Other impaired loans1,461803
Gross impaired loans 13,4242,767
1
As of December 31, 2022 and 2021, CHF 130 million and CHF 130 million, respectively, were related to consumer mortgages secured by residential real estate for which formal foreclosure proceedings according to local requirements of the applicable jurisdiction were in process.
In accordance with Group policies, impaired loans include non-accrual loans, comprised of non-performing loans and non-interest-earning loans, as well as restructured loans and potential problem loans.
> Refer to “Loans” in Note 1 – Summary of significant accounting policies for further information on loans and categories of impaired loans.
> Refer to “Note 20 – Financial instruments measured at amortized cost and credit losses” for further information on loans held at amortized cost.
Bank  
Loans
18 Loans
> Refer to “Note 19 – Loans” in VI – Consolidated financial statements – Credit Suisse Group for further information.
Loans
end of20222021
Loans (CHF million)   
Mortgages107,484110,533
Loans collateralized by securities37,63951,253
Consumer finance5,7015,075
Consumer150,824166,861
Real estate25,46328,529
Commercial and industrial loans62,74069,756
Financial institutions27,95533,266
Governments and public institutions2,5553,323
Corporate & institutional118,713134,874
Gross loans 269,537301,735
   of which held at amortized cost 262,179291,492
   of which held at fair value 7,35810,243
Net (unearned income)/deferred expenses(71)(81)
Allowance for credit losses(1,362)(1,296)
Net loans 268,104300,358
Gross loans by location   
Switzerland166,982175,903
Foreign102,555125,832
Gross loans 269,537301,735
Impaired loans   
Non-performing loans1,6141,666
Non-interest-earning loans338286
Non-accrual loans1,9521,952
Restructured loans484367
Potential problem loans977436
Other impaired loans1,461803
Gross impaired loans 13,4132,755
1
As of December 31, 2022 and 2021, CHF 130 million and CHF 130 million, respectively, were related to consumer mortgages secured by residential real estate for which formal foreclosure proceedings according to local requirements of the applicable jurisdiction were in process.
> Refer to “Loans” in Note 1 – Summary of significant accounting policies in VI – Consolidated financial statements – Credit Suisse Group for further information on categories of impaired loans.
> Refer to “Note 19 – Financial instruments measured at amortized cost and credit losses” for further information on loans held at amortized cost.