7 Operating net working capital

Operating assets and liabilities changed as follows in the first six months of 2020:

In CHF million	01.01.2020	Operational changes	Other changes¹	30.06.2020
Trade receivables	2,183	(29)	(7)	2,147
Other operating assets	1,156	(16)	(5)	1,135
Trade payables	(1,614)	67	12	(1,535)
Other operating liabilities	(1,194)	49	5	(1,140)
Total operating assets and liabilities, net	531	71	5	607
¹ Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

In CHF million	30.06.2020	31.12.2019

Other operating assets
Contract assets	179	222
Contract costs	222	262
Inventories	149	125
Prepaid expenses	381	338
Other operating assets	204	209
Total other operating assets	1,135	1,156

Other operating liabilities
Contract liabilities	626	684
Accruals for variable performance-related bonus	66	145
Other operating liabilities	448	365
Total other operating liabilities	1,140	1,194