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Other assets and other liabilities
 6 Months Ended
Jun. 30, 2023
Other assets and other liabilities
15 Other assets and other liabilities
end of 6M23 2022
Other assets (CHF million)   
Cash collateral on derivative instruments 5,917 7,723
Cash collateral on non-derivative transactions 505 647
Derivative instruments used for hedging 1 59 0
Assets held-for-sale 8,249 16,112
   of which loans 2 8,222 16,090
      allowance for loans held-for-sale  (269) (101)
   of which real estate 3 26 22
   of which long-lived assets  1 0
Premises and equipment, net and right-of-use assets 3,684 5,799
Assets held for separate accounts 62 64
Interest and fees receivable 2,379 2,609
Deferred tax assets 83 259
Prepaid expenses 863 812
   of which cloud computing arrangement implementation costs  27 65
Failed purchases 569 801
Defined benefit pension and post-retirement plan assets 538 560
Other 4,996 6,367
   of which digital asset safeguarding assets  118 102
Other assets  27,904 41,753
Other liabilities (CHF million)   
Cash collateral on derivative instruments 1,046 2,079
Cash collateral on non-derivative transactions 332 431
Derivative instruments used for hedging 1 16 154
Operating leases liabilities 1,603 1,749
Provisions 2,727 1,494
   of which expected credit losses on off-balance sheet     credit exposures  207 217
Restructuring liabilities 51 114
Liabilities held for separate accounts 62 64
Interest and fees payable 3,867 3,779
Current tax liabilities 517 524
Deferred tax liabilities 178 670
Failed sales 864 1,471
Defined benefit pension and post-retirement plan liabilities 255 258
Other 3,790 4,039
   of which digital asset safeguarding liabilities  118 102
Other liabilities  15,308 16,826
1
Amounts shown after counterparty and cash collateral netting.
2
Included as of the end of 6M23 and 2022 were CHF 272 million and CHF 458 million, respectively, in restricted loans, which represented collateral on secured borrowings.
3
As of the end of 6M23 and 2022, real estate held-for-sale included foreclosed or repossessed real estate of CHF 26 million and CHF 21 million, respectively, of which CHF 26 million and CHF 21 million, respectively, were related to residential real estate.