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3rd Interim Report 2021
3rd Interim Report 2021
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3rd Interim Report 2021
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Table of contents for the 3rd Interim Report 2021 report

3rd Interim Report 2021
KPIsBusiness performance
SummarySegment resultsDepreciation and amortisation, non operating resultsCash flowsNet asset positionOutlook
Consolidated interim financial statements
Consolidated statement of comprehensive income (unaudited)Consolidated balance sheet (unaudited)Consolidated statement of cash flows (unaudited)Consolidated statement of changes in equity (unaudited)
Notes to the interim financial statements
About this report1 Changes in accounting principles2 Segment information3 Operating costs4 Dividends5 Financial liabilities6 Financial result7 Net current operating assets8 Provisions and contingent liabilities9 Defined benefit plans
Alternative performance measures
Reconciliation of alternative performance measures
Further information
Share informationQuarterly review 2020 and 2021Forward looking statements
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7 Net current operating assets

Operating assets and liabilities changed as follows in the first nine months of 2021:


In CHF million
 
31.12.2020
  Operational
changes
  Other
changes 1
 
30.09.2021
Trade receivables   2,132   217   2   2,351
Other operating assets   1,029   96   –   1,125
Trade payables   (1,525)   62   (4)   (1,467)
Other operating liabilities   (1,269)   (283)   (3)   (1,555)
Total operating assets and liabilities, net   367   92   (5)   454
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

Other operating assets and liabilities

In CHF million   30.09.2021   31.12.2020
         
Other operating assets
Contract assets   186   153
Contract costs   242   224
Inventories   121   120
Prepaid expenses   432   349
Other operating assets   144   183
Total other operating assets   1,125   1,029
         
Other operating liabilities
Contract liabilities   1,004   737
Accruals for variable performance-related bonus   111   160
Other operating liabilities   440   372
Total other operating liabilities   1,555   1,269