7 Net current operating assets
Operating assets and liabilities changed as follows in the first six months of 2023:
In CHF million |
1.01.2023 |
Operational changes |
Other changes 1 |
30.06.2023 |
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|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,255 | (43) | 1 | 2,213 | ||||
| Other operating assets | 1,353 | 96 | 6 | 1,455 | ||||
| Trade payables | (1,674) | 164 | 12 | (1,498) | ||||
| Other operating liabilities | (1,571) | 115 | (9) | (1,465) | ||||
| Total operating assets and liabilities, net | 363 | 332 | 10 | 705 | ||||
|
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
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Other operating assets and liabilities
| In CHF million | 30.06.2023 | 31.12.2022 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 175 | 178 | ||
| Contract costs | 281 | 278 | ||
| Inventories | 177 | 162 | ||
| Prepaid expenses | 609 | 514 | ||
| Other operating assets | 213 | 221 | ||
| Total other operating assets | 1,455 | 1,353 | ||
| Other operating liabilities | ||||
| Contract liabilities | 989 | 1,084 | ||
| Accruals for variable performance-related bonus | 68 | 149 | ||
| Other operating liabilities | 408 | 338 | ||
| Total other operating liabilities | 1,465 | 1,571 | ||