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Loans, allowance for loan losses and credit quality | 12 Months Ended
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Dec. 31, 2023
Loans | 17 Loans The Bank’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. 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for loan modifications on January 1, 2023, the previous accounting guidance for troubled debt restructurings was superseded, with disclosures under the new accounting guidance applied prospectively.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.
> Refer to “Loans” in Note 1 – Summary of significant accounting policies for further information on loans and categories of impaired loans. > Refer to “Note 18 – 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 -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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