8 Operating net working capital
Operating assets and liabilities changed as follows in the first six months of 2019:
| In CHF million | 31.12.2018 | Operational changes | Other changes 1 | 30.6.2019 | ||||
|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,189 | 15 | (8) | 2,196 | ||||
| Other operating assets | 1,243 | 33 | (27) | 1,249 | ||||
| Trade payables | (1,658) | 100 | 21 | (1,537) | ||||
| Other operating liabilities | (1,127) | 3 | 3 | (1,121) | ||||
| Total operating assets and liabilities, net | 647 | 151 | (11) | 787 | ||||
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1 Foreign currency translation, non-cash transactions and adjustments from acquisition and sale of subsidiaries.
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Other operating assets and liabilities
| In CHF million | 30.6.2019 | 31.12.2018 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 243 | 321 | ||
| Contract costs | 263 | 274 | ||
| Inventories | 148 | 154 | ||
| Prepaid expenses | 396 | 316 | ||
| Other operating assets | 199 | 178 | ||
| Total other operating assets | 1,249 | 1,243 | ||
| Other operating liabilities | ||||
| Contract liabilities | 614 | 620 | ||
| Accruals for variable performance-related bonus | 71 | 163 | ||
| Other operating liabilities | 436 | 344 | ||
| Total other operating liabilities | 1,121 | 1,127 | ||