7 Operating net working capital
Operating assets and liabilities changed as follows in the first nine months of 2020:
In CHF million |
01.01.2020 |
Operational changes |
Other changes 1 |
30.09.2020 |
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|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,183 | (46) | 2 | 2,139 | ||||
| Other operating assets | 1,156 | (84) | (1) | 1,071 | ||||
| Trade payables | (1,614) | 130 | 2 | (1,482) | ||||
| Other operating liabilities | (1,194) | 26 | 2 | (1,166) | ||||
| Total operating assets and liabilities, net | 531 | 26 | 5 | 562 | ||||
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1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
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Other operating assets and liabilities
| In CHF million | 30.09.2020 | 31.12.2019 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 151 | 222 | ||
| Contract costs | 209 | 262 | ||
| Inventories | 162 | 125 | ||
| Prepaid expenses | 384 | 338 | ||
| Other operating assets | 165 | 209 | ||
| Total other operating assets | 1,071 | 1,156 | ||
| Other operating liabilities | ||||
| Contract liabilities | 617 | 684 | ||
| Accruals for variable performance-related bonus | 99 | 145 | ||
| Other operating liabilities | 450 | 365 | ||
| Total other operating liabilities | 1,166 | 1,194 | ||