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Investment securities | 12 Months Ended
--- | ---
Dec. 31, 2023
Investment securities (old to delete) | 15 Investment securities
end of |  | 2023 |  | 2022 |
Investment securities (CHF million)
Debt securities held-to-maturity |  | 1,417 |  | 921 |
Debt securities available-for-sale |  | 4 |  | 796 |
Total investment securities |  | 1,421 |  | 1,717 |
Investment securities by type
|  | 2023 |  | 2022 |
end of |  | Amortized cost |  | Allowance for credit losses |  | Gross unrealized gains |  | Gross unrealized losses |  | Fair value |  | Amortized cost |  | Allowance for credit losses |  | Gross unrealized gains |  | Gross unrealized losses |  | Fair value |
Investment securities by type (CHF million)
Foreign governments |  | 1,259 |  | 0 |  | 0 |  | 110 |  | 1,149 |  | 921 |  | 0 |  | 0 |  | 40 |  | 881 |
Corporate debt securities |  | 158 |  | 0 |  | 0 |  | 7 |  | 151 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Debt securities held-to-maturity |  | 1,417 | 1 | 0 |  | 0 |  | 117 |  | 1,300 |  | 921 | 1 | 0 |  | 0 |  | 40 |  | 881 |
Corporate debt securities |  | 4 |  | 0 |  | 0 |  | 0 |  | 4 |  | 952 |  | 0 |  | 0 |  | 156 |  | 796 |
Debt securities available-for-sale |  | 4 | 2 | 0 |  | 0 |  | 0 |  | 4 |  | 952 | 2 | 0 |  | 0 |  | 156 |  | 796 |
1 Excludes accrued interest on debt securities held-to-maturity of CHF 19 million and CHF 10 million as of the end of 2023 and 2022, respectively, with no related allowance for credit losses. Accrued interest is reported in other assets in the consolidated balance sheet.
2 Excludes accrued interest on debt securities available-for-sale of CHF 0 million and CHF 1 million as of the end of 2023 and 2022, respectively. Accrued interest is reported in other assets in the consolidated balance sheet.
> Refer to “Note 18 – Financial instruments measured at amortized cost and credit losses” for further information on debt securities held-to-maturity. Gross unrealized losses on debt securities and the related fair value
|  | Less than 12 months |  | 12 months or more |  | Total |
end of |  | Fair value |  | Gross unrealized losses |  | Fair value |  | Gross unrealized losses |  | Fair value |  | Gross unrealized losses |
2022 (CHF million)
Corporate debt securities |  | 374 |  | 58 |  | 404 |  | 98 |  | 778 |  | 156 |
Debt securities available-for-sale |  | 374 |  | 58 |  | 404 |  | 98 |  | 778 |  | 156 |
Proceeds from sales, realized gains and realized losses from debt securities available-for-sale
in |  | 2023 |  | 2022 |  | 2021 |
Sales of debt securities available-for-sale (CHF million)
Proceeds from sales |  | 845 |  | 44 |  | 0 |
Realized losses |  | (4) |  | (6) |  | 0 |
Amortized cost, fair value and average yield of debt securities
|  | Debt securities held-to-maturity |  | Debt securities available-for-sale |
end of |  | Amortized cost |  | Fair value |  | Average yield (in %) |  | Amortized cost |  | Fair value |  | Average yield (in %) |
2023 (CHF million)
Due within 1 year |  | 0 |  | 0 |  | 0.00 |  | 4 |  | 4 |  | 33.55 |
Due from 1 to 5 years |  | 1,417 |  | 1,300 |  | 3.66 |  | 0 |  | 0 |  | 0.00 |
Total debt securities |  | 1,417 | 1 | 1,300 |  | 3.66 |  | 4 | 2 | 4 |  | 33.55 |
1 Excluded accrued interest on debt securities held-to-maturity of CHF 19 million.
2 Excluded accrued interest on debt securities available-for-sale of CHF 0 million.
Allowance for credit losses on debt securities available-for-sale A credit loss exists if there is a decline in fair value of the security below the amortized cost as a result of the non-collectability of the amounts due in accordance with the contractual terms. An allowance for expected credit losses is recorded in the consolidated statement of operations in provision for credit losses and the non-credit-related losses are recorded in AOCI. Subsequent improvements in the estimated credit losses are recorded in the consolidated statement of operations as a reduction in provision for credit losses. A security is written off when a determination is made that the security is uncollectible. As of the end of 2022, the Bank had no allowance for credit losses on debt securities available-for-sale.

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