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 |
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|---|---|---|---|---|---|---|---|---|
| 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.
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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 | ||