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Loans, allowance for loan losses and credit quality (Tables) | 12 Months Ended
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Dec. 31, 2023
Loans | Loans
end of |  | 2023 |  | 2022 |
Loans (CHF million)
Mortgages |  | 100,606 |  | 107,484 |
Loans collateralized by securities |  | 26,380 |  | 37,639 |
Consumer finance |  | 5,608 |  | 5,701 |
Consumer |  | 132,594 |  | 150,824 |
Real estate |  | 21,201 |  | 25,463 |
Commercial and industrial loans |  | 48,351 |  | 62,740 |
Financial institutions |  | 14,693 |  | 27,955 |
Governments and public institutions |  | 1,616 |  | 2,555 |
Corporate & institutional |  | 85,861 |  | 118,713 |
Gross loans |  | 218,455 |  | 269,537 |
of which held at amortized cost |  | 215,997 |  | 262,179 |
of which held at fair value |  | 2,458 |  | 7,358 |
Net (unearned income)/deferred expenses |  | (34) |  | (71) |
Allowance for credit losses |  | (1,680) |  | (1,362) |
Net loans |  | 216,741 |  | 268,104 |
Gross loans by location
Switzerland |  | 151,681 |  | 166,982 |
Foreign |  | 66,774 |  | 102,555 |
Gross loans |  | 218,455 |  | 269,537 |
Impaired loans
Non-performing loans |  | 1,618 |  | 1,614 |
Non-interest-earning loans |  | 308 |  | 338 |
Non-accrual loans |  | 1,926 |  | 1,952 |
Restructured loans 1 |  | – |  | 484 |
Potential problem loans |  | 1,349 |  | 977 |
Other impaired loans |  | 1,349 |  | 1,461 |
Gross impaired loans 2 |  | 3,275 |  | 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for loan modifications on January 1, 2023, the previous accounting guidance for troubled debt restructurings was superseded, with disclosures under the new accounting guidance applied prospectively.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 their own impaired loan category.
2 As of December 31, 2023 and 2022, CHF 110 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.

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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