8 Operating net working capital
Operating assets and liabilities changed as follows in the first nine months of 2019:
In CHF million |
31.12.2018 |
Operational changes |
Other changes 1 |
30.9.2019 |
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|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,189 | (36) | (23) | 2,130 | ||||
| Other operating assets | 1,243 | 4 | (42) | 1,205 | ||||
| Trade payables | (1,658) | 72 | 39 | (1,547) | ||||
| Other operating liabilities | (1,127) | (2) | 10 | (1,119) | ||||
| Total operating assets and liabilities, net | 647 | 38 | (16) | 669 | ||||
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1 Foreign currency translation and changes from acquisition and sale of subsidiaries.
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Other operating assets and liabilities
| In CHF million | 30.9.2019 | 31.12.2018 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 230 | 321 | ||
| Contract costs | 255 | 274 | ||
| Inventories | 118 | 154 | ||
| Prepaid expenses | 364 | 316 | ||
| Other operating assets | 238 | 178 | ||
| Total other operating assets | 1,205 | 1,243 | ||
| Other operating liabilities | ||||
| Contract liabilities | 591 | 620 | ||
| Accruals for variable performance-related bonus | 104 | 163 | ||
| Other operating liabilities | 424 | 344 | ||
| Total other operating liabilities | 1,119 | 1,127 | ||