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7 Operating net working capital

Operating assets and liabilities changed as follows in the first nine months of 2018:


In CHF million
 

31.12.2017
  Application
IFRS 9
& IFRS 15
 
Operational
changes
 
Other
changes 1
 

30.09.2018
Trade receivables   2,389   (30)   (126)   (28)   2,205
Other operating assets   729   426   114   2   1,271
Trade payables   (1,753)     146   56   (1,551)
Other operating liabilities   (1,165)   (41)   155   7   (1,044)
Total operating assets and liabilities, net   200   355   289   37   881
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

Other operating assets

In CHF million   30.09.2018   01.01.2018 1
Contract assets   316   282
Contract costs   259   272
Other receivables   47   37
Inventories   154   168
Other non-financial assets   495   396
Total other operating assets   1,271   1,155
1 Including cumulative effect of initially applying IFRS 9 and IFRS 15.

Other operating liabilities

In CHF million   30.09.2018   01.01.2018 1
Contract liabilities   548   690
Other payables   274   293
Other non-financial liabilities   222   223
Total other operating liabilities   1,044   1,206
1 Including cumulative effect of initially applying IFRS 9 and IFRS 15.