7 Net current operating assets
Operating assets and liabilities changed as follows in the first nine months of 2023:
In CHF million |
01.01.2023 |
Operational changes |
Other changes 1 |
30.09.2023 |
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|---|---|---|---|---|---|---|---|---|
In CHF millionTrade receivables |
01.01.20232,255 |
Operational changes(53) |
Other changes 1(7) |
30.09.20232,195 |
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In CHF millionOther operating assets |
01.01.20231,353 |
Operational changes85 |
Other changes 12 |
30.09.20231,440 |
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In CHF millionTrade payables |
01.01.2023(1,674) |
Operational changes128 |
Other changes 114 |
30.09.2023(1,532) |
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In CHF millionOther operating liabilities |
01.01.2023(1,571) |
Operational changes35 |
Other changes 11 |
30.09.2023(1,535) |
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In CHF millionTotal operating assets and liabilities, net |
01.01.2023363 |
Operational changes195 |
Other changes 110 |
30.09.2023568 |
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In CHF million 1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
|
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Other operating assets and liabilities
| In CHF million | 30.09.2023 | 31.12.2022 | ||
|---|---|---|---|---|
| In CHF million | 30.09.2023 | 31.12.2022 | ||
| In CHF millionOther operating assets | ||||
| In CHF millionContract assets | 30.09.2023194 | 31.12.2022178 | ||
| In CHF millionContract costs | 30.09.2023270 | 31.12.2022278 | ||
| In CHF millionInventories | 30.09.2023156 | 31.12.2022162 | ||
| In CHF millionPrepaid expenses | 30.09.2023593 | 31.12.2022514 | ||
| In CHF millionOther operating assets | 30.09.2023227 | 31.12.2022221 | ||
| In CHF millionTotal other operating assets | 30.09.20231,440 | 31.12.20221,353 | ||
| In CHF million | 30.09.2023 | 31.12.2022 | ||
| In CHF millionOther operating liabilities | ||||
| In CHF millionContract liabilities | 30.09.20231,015 | 31.12.20221,084 | ||
| In CHF millionAccruals for variable performance-related bonus | 30.09.202399 | 31.12.2022149 | ||
| In CHF millionOther operating liabilities | 30.09.2023421 | 31.12.2022338 | ||
| In CHF millionTotal other operating liabilities | 30.09.20231,535 | 31.12.20221,571 | ||