.1 billion of wholesale loans at january 1 , 2010 . excluding the effect of the accounting guidance , lending-related commitments and loans would have increased by $ 16.6 billion and $ 8.4 billion , respectively , mainly related to in- creased client activity . the increase in loans also included the pur- chase of a $ 3.5 billion loan portfolio in cb during the third quarter of 2010 . the increase of $ 16