Loans, allowance for loan losses and credit quality
12 Months Ended
Dec. 31, 2021
Loans
19 Loans
The Group’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.
For financial reporting purposes, the carrying values of loans and related allowance for credit losses are presented in accordance with US GAAP and are not comparable with the regulatory credit risk exposures presented in our disclosures required under Pillar 3 of the Basel framework.
Loans
end of 2021 2020
Loans (CHF million)   
Mortgages 1 110,533 109,067
Loans collateralized by securities 1 51,253 51,028
Consumer finance 1 5,075 4,437
Consumer 166,861 164,532
Real estate 28,529 29,045
Commercial and industrial loans 69,129 74,097
Financial institutions 1 25,222 22,487
Governments and public institutions 3,323 3,378
Corporate & institutional 126,203 129,007
Gross loans  293,064 293,539
   of which held at amortized cost  282,821 282,131
   of which held at fair value  10,243 11,408
Net (unearned income)/deferred expenses (81) (95)
Allowance for credit losses (1,297) (1,536)
Net loans  291,686 291,908
Gross loans by location   
Switzerland 167,957 168,589
Foreign 125,107 124,950
Gross loans  293,064 293,539
Impaired loans   
Non-performing loans 1,666 1,666
Non-interest-earning loans 298 375
Non-accrual loans 1,964 2,041
Restructured loans 367 313
Potential problem loans 436 843
Other impaired loans 803 1,156
Gross impaired loans 2 2,767 3,197
1
Certain consumer loans have been reclassified to corporate & institutional loans following the application of a look-through approach with regard to beneficial owners. The prior period has been reclassified to conform to the current presentation.
2
As of December 31, 2021 and 2020, CHF 130 million and CHF 180 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.
In accordance with Group policies, impaired loans include non-accrual loans, comprised of non-performing loans and non-interest-earning loans, as well as restructured loans and potential problem loans.
> Refer to “Loans” in Note 1 – Summary of significant accounting policies for further information on loans and categories of impaired loans.
> Refer to “Note 20 – Financial instruments measured at amortized cost and credit losses” for further information on loans held at amortized cost.
Bank  
Loans
18 Loans
> Refer to “Note 19 – Loans” in VI – Consolidated financial statements – Credit Suisse Group for further information.
Loans
end of 2021 2020
Loans (CHF million)   
Mortgages 1 110,533 109,067
Loans collateralized by securities 1 51,253 51,028
Consumer finance 1 5,075 4,437
Consumer 166,861 164,532
Real estate 28,529 29,045
Commercial and industrial loans 69,756 74,700
Financial institutions 1 33,266 30,316
Governments and public institutions 3,323 3,378
Corporate & institutional 134,874 137,439
Gross loans  301,735 301,971
   of which held at amortized cost  291,492 290,563
   of which held at fair value  10,243 11,408
Net (unearned income)/deferred expenses (81) (95)
Allowance for credit losses (1,296) (1,535)
Net loans  300,358 300,341
Gross loans by location   
Switzerland 175,903 176,312
Foreign 125,832 125,659
Gross loans  301,735 301,971
Impaired loans   
Non-performing loans 1,666 1,666
Non-interest-earning loans 286 363
Non-accrual loans 1,952 2,029
Restructured loans 367 313
Potential problem loans 436 843
Other impaired loans 803 1,156
Gross impaired loans 2 2,755 3,185
1
Certain consumer loans have been reclassified to corporate & institutional loans following the application of a look-through approach with regard to beneficial owners. The prior period has been reclassified to conform to the current presentation.
2
As of December 31, 2021 and 2020, CHF 130 million and CHF 180 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 in VI – Consolidated financial statements – Credit Suisse Group for further information on categories of impaired loans.
> Refer to “Note 19 – Financial instruments measured at amortized cost and credit losses” for further information on loans held at amortized cost.