Other assets and other liabilities
 12 Months Ended
Dec. 31, 2021
Other assets and other liabilities
23 Other assets and other liabilities
end of 2021 2020
Other assets (CHF million)   
Cash collateral on derivative instruments 7,659 7,741
Cash collateral on non-derivative transactions 395 635
Derivative instruments used for hedging 212 131
Assets held-for-sale 8,020 7,077
   of which loans 1 7,924 7,046
      allowance for loans held-for-sale  (44) (48)
   of which real estate 2 94 27
   of which long-lived assets  2 4
Premises and equipment and right-of-use assets 7,305 7,376
Assets held for separate accounts 98 102
Interest and fees receivable 2,884 4,255
Deferred tax assets 3,707 3,667
Prepaid expenses 509 448
   of which cloud computing arrangement    implementation costs  52 38
Failed purchases 1,307 1,451
Defined benefit pension and post-retirement plan assets 4,215 2,872
Other 4,920 3,882
Other assets  41,231 39,637
1
Included as of December 31, 2021 and 2020 were CHF 391 million and CHF 262 million, respectively, in restricted loans, which represented collateral on secured borrowings.
2
As of December 31, 2021 and 2020, real estate held-for-sale included foreclosed or repossessed real estate of CHF 8 million and CHF 8 million, respectively, of which CHF 8 million and CHF 8 million, respectively, were related to residential real estate.
end of 2021 2020
Other liabilities (CHF million)   
Cash collateral on derivative instruments 5,533 7,831
Cash collateral on non-derivative transactions 528 174
Derivative instruments used for hedging 10 45
Operating leases liabilities 2,591 2,759
Provisions 1,925 2,080
   of which expected credit losses on    off-balance sheet credit exposure  257 311
Restructuring liabilities 19 52
Liabilities held for separate accounts 98 102
Interest and fees payable 3,969 4,297
Current tax liabilities 685 555
Deferred tax liabilities 754 530
Failed sales 1,736 1,120
Defined benefit pension and post-retirement plan liabilities 353 410
Other 4,443 11,479
Other liabilities  22,644 31,434
Premises, equipment and right-of-use assets
end of 2021 2020
Premises and equipment (CHF million)
Buildings and improvements 1,107 1,425
Land 241 291
Leasehold improvements 1,722 1,775
Software 8,146 7,038
Equipment 1,806 1,874
Premises and equipment 13,022 12,403
Accumulated depreciation (8,129) (7,627)
Total premises and equipment, net 4,893 4,776
Right-of-use assets (CHF million)
Right-of-use assets-operating leases 2,412 2,600
Total premises and equipment and right-of-use assets  7,305 7,376
Depreciation, amortization and impairment
end of 2021 2020 2019
CHF million   
Depreciation on premises and equipment 1,020 964 939
Impairment on premises and equipment 21 10 3
Amortization and impairment on right-of-use assets 361 331 324
> Refer to “Note 24 – Leases” for further information on right-of-use assets.
Bank  
Other assets and other liabilities
22 Other assets and other liabilities
end of 2021 2020
Other assets (CHF million)   
Cash collateral on derivative instruments 7,659 7,741
Cash collateral on non-derivative transactions 395 635
Derivative instruments used for hedging 212 131
Assets held-for-sale 8,020 7,077
   of which loans 1 7,924 7,046
      allowance for loans held-for-sale  (44) (48)
   of which real estate 2 94 27
   of which long-lived assets  2 4
Premises, equipment and right-of-use assets 6,140 6,213
Assets held for separate accounts 98 102
Interest and fees receivable 2,934 4,397
Deferred tax assets 3,666 3,630
Prepaid expenses 394 367
   of which cloud computing arrangement    implementation costs  46 32
Failed purchases 1,307 1,451
Defined benefit pension and post-retirement plan assets 974 975
Other 4,916 3,855
Other assets  36,715 36,574
1
Included as of the end of 2021 and 2020 were CHF 391 million and CHF 262 million, respectively, in restricted loans, which represented collateral on secured borrowings.
2
As of the end of 2021 and 2020, real estate held-for-sale included foreclosed or repossessed real estate of CHF 8 million and CHF 8 million, respectively, of which CHF 8 million and CHF 8 million, respectively, were related to residential real estate.
end of 2021 2020
Other liabilities (CHF million)   
Cash collateral on derivative instruments 5,533 7,831
Cash collateral on non-derivative transactions 528 174
Derivative instruments used for hedging 10 45
Operating leases liabilities 1,861 1,981
Provisions 1,912 2,067
   of which expected credit losses on    off-balance sheet credit exposures  257 311
Restructuring liabilities 19 49
Liabilities held for separate accounts 98 102
Interest and fees payable 3,930 4,397
Current tax liabilities 671 542
Deferred tax liabilities 122 157
Failed sales 1,736 1,120
Defined benefit pension and post-retirement plan liabilities 343 403
Other 4,546 11,472
Other liabilities  21,309 30,340
Premises, equipment and right-of-use assets
end of 2021 2020
Premises and equipment (CHF million)
Buildings and improvements 1,084 1,403
Land 241 291
Leasehold improvements 1,578 1,634
Software 7,660 6,663
Equipment 1,004 1,128
Premises and equipment  11,567 11,119
Accumulated depreciation (7,143) (6,761)
Total premises and equipment, net  4,424 4,358
Right-of-use assets (CHF million)
Operating leases 1,716 1,855
Right-of-use assets  1,716 1,855
Total premises, equipment and right-of-use assets  6,140 6,213
Depreciation, amortization and impairment
end of 2021 2020 2019
CHF million   
Depreciation on premises and equipment 903 860 844
Impairment on premises and equipment 20 10 3
Amortization and impairment on right-of-use assets 313 284 279
> Refer to “Note 23 – Leases” for further information on right-of-use assets.