Other assets and other liabilities

12 Months Ended

Dec. 31, 2011

Other assets and other liabilities

end of	2011	2010
Other assets (CHF million)
Cash collateral on derivative instruments	15,809	14,987
Cash collateral on non-derivative transactions	2,083	1,792
Derivative instruments used for hedging	3,706	2,733
Assets held-for-sale	21,205	26,886
of which loans 1	20,457	24,925
of which real estate	732	1,946
Assets held for separate accounts	14,407	13,815
Interest and fees receivable	6,090	5,158
Deferred tax assets	8,939	9,417
Prepaid expenses	601	452
Failed purchases	1,513	1,279
Other	3,943	3,066
Other assets	78,296	79,585
Other liabilities (CHF million)
Cash collateral on derivative instruments	11,934	14,428
Cash collateral on non-derivative transactions	1,002	20
Derivative instruments used for hedging	1,998	1,203
Provisions 2	1,113	1,724
of which off-balance sheet risk	65	552
Liabilities held for separate accounts	14,407	13,815
Interest and fees payable	7,142	6,798
Current tax liabilities	767	1,137
Deferred tax liabilities	429	412
Failed sales	6,888	7,354
Other	17,537	15,323
Other liabilities	63,217	62,214
1    Included as of December 31, 2011 and 2010 were CHF 6,299 million and CHF 7,818 million, respectively, in restricted loans, which represented collateral on secured borrowings, and CHF 1,386 million and CHF 1,223 million, respectively, in loans held in trusts, which were consolidated as a result of failed sales under US GAAP.   2    Includes provisions for bridge commitments.

Bank

Other assets and other liabilities

end of	2011	2010
Other assets (CHF million)
Cash collateral on derivative instruments	15,812	14,987
Cash collateral on non-derivative transactions	2,083	1,792
Derivative instruments used for hedging	3,607	2,682
Assets held-for-sale	21,205	26,886
of which loans 1	20,457	24,925
of which real estate	732	1,946
Assets held for separate accounts	14,407	13,815
Interest and fees receivable	6,013	5,098
Deferred tax assets	8,843	9,350
Prepaid expenses	592	442
Failed purchases	1,513	1,279
Other	3,884	2,974
Other assets	77,959	79,305
Other liabilities (CHF million)
Cash collateral on derivative instruments	11,933	14,428
Cash collateral on non-derivative transactions	1,002	20
Derivative instruments used for hedging	1,745	1,059
Provisions 2	1,035	1,606
of which off-balance sheet risk	64	551
Liabilities held for separate accounts	14,407	13,815
Interest and fees payable	6,875	6,685
Current tax liabilities	782	1,104
Deferred tax liabilities	219	267
Failed sales	6,888	7,354
Other	17,051	14,868
Other liabilities	61,937	61,206
1    Included as of December 31, 2011 and 2010 were CHF 6,299 million and CHF 7,818 million, respectively, in restricted loans, which represented collateral on secured borrowings, and CHF 1,386 million and CHF 1,223 million, respectively, in loans held in trusts, which are consolidated as a result of failed sales under US GAAP.   2    Includes provision for bridge commitments.