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Loans, allowance for loan losses and credit quality | 6 Months Ended
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Jun. 30, 2023
Loans | 12 Loans
end of |  | 6M23 |  | 2022 |
Loans (CHF million)
Mortgages |  | 104,202 |  | 107,484 |
Loans collateralized by securities |  | 31,776 |  | 37,639 |
Consumer finance |  | 5,877 |  | 5,701 |
Consumer |  | 141,855 |  | 150,824 |
Real estate |  | 23,153 |  | 25,463 |
Commercial and industrial loans |  | 58,665 |  | 62,740 |
Financial institutions |  | 26,964 |  | 27,955 |
Governments and public institutions |  | 2,258 |  | 2,555 |
Corporate & institutional |  | 111,040 |  | 118,713 |
Gross loans |  | 252,895 |  | 269,537 |
of which held at amortized cost |  | 248,339 |  | 262,179 |
of which held at fair value |  | 4,556 |  | 7,358 |
Net (unearned income)/deferred expenses |  | (86) |  | (71) |
Allowance for credit losses |  | (1,522) |  | (1,362) |
Net loans |  | 251,287 |  | 268,104 |
Gross loans by location (CHF million)
Switzerland |  | 158,830 |  | 166,982 |
Foreign |  | 94,065 |  | 102,555 |
Gross loans |  | 252,895 |  | 269,537 |
Impaired loan portfolio (CHF million)
Non-performing loans |  | 1,626 |  | 1,614 |
Non-interest-earning loans |  | 286 |  | 338 |
Non-accrual loans |  | 1,912 |  | 1,952 |
Restructured loans 1 |  | – |  | 484 |
Potential problem loans |  | 1,323 |  | 977 |
Other impaired loans |  | 1,323 |  | 1,461 |
Gross impaired loans 2 |  | 3,235 |  | 3,413 |
1 In connection with the adoption of new accounting guidance for loan modifications on January 1, 2023, the previous accounting guidance for troubled debt restructurings was superseded, with disclosures under the new accounting guidance applied prospectively. Accordingly, restructured loans were reclassified to either potential problem loans or non-impaired loans and are no longer presented as its own impaired loan category.
2 As of the end of 6M23 and 2022, CHF 102 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 “Note 18 – Loans in VIII – Consolidated financial statements – Credit Suisse (Bank) in the Credit Suisse Annual Report 2022 for further information. > Refer to “Loans” in Note 1 – Summary of significant accounting policies in VIII – Consolidated financial statements – Credit Suisse (Bank) in the Credit Suisse Annual Report 2022 for further information on loans and categories of impaired loans. > Refer to “Note 13 – Financial instruments measured at amortized cost and credit losses” for further information on loans held at amortized cost.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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