7 Net current operating assets
Operating assets and liabilities changed as follows in the first nine months of 2024:
In CHF million |
01.01.2024 |
Operational changes |
Other changes 1 |
30.09.2024 |
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|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,143 | (86) | 16 | 2,073 | ||||
| Other operating assets | 1,323 | 120 | 18 | 1,461 | ||||
| Trade payables | (1,611) | 109 | (16) | (1,518) | ||||
| Other operating liabilities | (1,471) | (9) | (18) | (1,498) | ||||
| Total operating assets and liabilities, net | 384 | 134 | – | 518 | ||||
|
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
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Other operating assets and liabilities
| In CHF million | 30.09.2024 | 31.12.2023 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 209 | 174 | ||
| Contract costs | 267 | 268 | ||
| Inventories | 138 | 161 | ||
| Prepaid expenses | 630 | 528 | ||
| Other operating assets | 217 | 192 | ||
| Total other operating assets | 1,461 | 1,323 | ||
| Other operating liabilities | ||||
| Contract liabilities | 958 | 961 | ||
| Accruals for variable performance-related bonus | 103 | 146 | ||
| Other operating liabilities | 437 | 364 | ||
| Total other operating liabilities | 1,498 | 1,471 | ||