7 Operating net working capital

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

In CHF million	31.12.2017	Application IFRS 9 & 15	Operational changes	Other changes¹	30.06.2018
Trade receivables	2,389	(30)	(139)	(14)	2,206
Other operating assets	729	426	174	10	1,339
Trade payables	(1,753)	–	151	38	(1,564)
Other operating liabilities	(1,165)	(41)	138	6	(1,062)
Total operating assets and liabilities, net	200	355	324	40	919
¹ Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

In CHF million	30.06.2018	01.01.2018¹
Contract assets	318	286
Contract costs	266	272
Other receivables	46	37
Inventories	154	168
Other non-financial assets	555	397
Total other operating assets	1,339	1,160
¹ Including cumulative effect of initially applying IFRS 9 and IFRS 15.

In CHF million	30.06.2018	01.01.2018¹
Contract liabilities	593	690
Other payables	223	292
Other non-financial liabilities	246	222
Total other operating liabilities	1,062	1,204
¹ Including cumulative effect of initially applying IFRS 9 and IFRS 15.