7 Operating net working capital

Operating assets and liabilities changed as follows in the first three months of 2018:

In CHF million	31.12.2017	Application IFRS 9 & IFRS 15	Operational changes	Other changes¹	31.03.2018
Trade receivables	2,389	(30)	(84)	(2)	2,273
Other operating assets	729	431	211	7	1,378
Trade payables	(1,753)	–	106	23	(1,624)
Other operating liabilities	(1,165)	(39)	(40)	–	(1,244)
Total operating assets and liabilities, net	200	362	193	28	783
¹ Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

In CHF million	31.03.2018	01.01.2018¹
Contract assets	304	286
Contract costs	279	272
Other receivables	40	37
Inventories	166	168
Other non-financial assets	589	397
Total other operating assets	1,378	1,160
¹ Including cumulative effect of initially applying IFRS 9 and IFRS 15.

In CHF million	31.03.2018	01.01.2018¹
Contract liabilities	675	690
Other payables	321	292
Other non-financial liabilities	248	222
Total other operating liabilities	1,244	1,204
¹ Including cumulative effect of initially applying IFRS 9 and IFRS 15.