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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
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
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

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