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7 Net current operating assets

Operating assets and liabilities changed as follows in the first nine months of 2022:


In CHF million
 
1.1.2022
  Operational
changes
  Other
changes 1
 
30.9.2022
Trade receivables   2,315   (40)   (50)   2,225
Other operating assets   1,179   159   (24)   1,314
Trade payables   (1,600)   (3)   51   (1,552)
Other operating liabilities   (1,617)   19   31   (1,567)
Total operating assets and liabilities, net   277   135   8   420
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

Other operating assets and liabilities

In CHF million   30.9.2022   31.12.2021
         
Other operating assets
Contract assets   178   174
Contract costs   269   263
Inventories   177   114
Prepaid expenses   494   430
Other operating assets   196   198
Total other operating assets   1,314   1,179
         
Other operating liabilities
Contract liabilities   1,076   1,012
Accruals for variable performance-related bonus   105   172
Other operating liabilities   386   433
Total other operating liabilities   1,567   1,617