7 Operating net working capital
Operating assets and liabilities changed as follows in the first nine months of 2018:
In CHF million |
31.12.2017 |
Application IFRS 9 & IFRS 15 |
Operational changes |
Other changes 1 |
30.09.2018 |
|||||
|---|---|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,389 | (30) | (126) | (28) | 2,205 | |||||
| Other operating assets | 729 | 426 | 114 | 2 | 1,271 | |||||
| Trade payables | (1,753) | – | 146 | 56 | (1,551) | |||||
| Other operating liabilities | (1,165) | (41) | 155 | 7 | (1,044) | |||||
| Total operating assets and liabilities, net | 200 | 355 | 289 | 37 | 881 | |||||
|
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
|
||||||||||
Other operating assets
| In CHF million | 30.09.2018 | 01.01.2018 1 | ||
|---|---|---|---|---|
| Contract assets | 316 | 282 | ||
| Contract costs | 259 | 272 | ||
| Other receivables | 47 | 37 | ||
| Inventories | 154 | 168 | ||
| Other non-financial assets | 495 | 396 | ||
| Total other operating assets | 1,271 | 1,155 | ||
|
1 Including cumulative effect of initially applying IFRS 9 and IFRS 15.
|
||||
Other operating liabilities
| In CHF million | 30.09.2018 | 01.01.2018 1 | ||
|---|---|---|---|---|
| Contract liabilities | 548 | 690 | ||
| Other payables | 274 | 293 | ||
| Other non-financial liabilities | 222 | 223 | ||
| Total other operating liabilities | 1,044 | 1,206 | ||
|
1 Including cumulative effect of initially applying IFRS 9 and IFRS 15.
|
||||