8 Operating net working capital
Operating assets and liabilities changed as follows in the first three months of 2019:
In CHF million |
31.12.2018 |
Operational changes |
Other changes 1 |
31.3.2019 |
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|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,189 | 22 | (6) | 2,205 | ||||
| Other operating assets | 1,243 | 157 | (7) | 1,393 | ||||
| Trade payables | (1,658) | (46) | 7 | (1,697) | ||||
| Other operating liabilities | (1,127) | (87) | 4 | (1,210) | ||||
| Total operating assets and liabilities, net | 647 | 46 | (2) | 691 | ||||
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1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
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Other operating assets and liabilities
| In CHF million | 31.3.2019 | 31.12.2018 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 296 | 321 | ||
| Contract costs | 274 | 274 | ||
| Inventories | 148 | 154 | ||
| Prepaid expenses | 435 | 316 | ||
| Other operating assets | 240 | 178 | ||
| Total other operating assets | 1,393 | 1,243 | ||
| Other operating liabilities | ||||
| Contract liabilities | 606 | 620 | ||
| Accruals for variable performance-related bonus | 193 | 163 | ||
| Other operating liabilities | 411 | 344 | ||
| Total other operating liabilities | 1,210 | 1,127 | ||