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7 Operating net working capital

Operating assets and liabilities changed as follows in the first six months of 2021:


In CHF million
 
31.12.2020
  Operational
changes
  Other
changes 1
 
30.06.2021
Trade receivables   2,132   281   13   2,426
Other operating assets   1,029   64   7   1,100
Trade payables   (1,525)   19   (13)   (1,519)
Other operating liabilities   (1,269)   (243)   (15)   (1,527)
Total operating assets and liabilities, net   367   121   (8)   480
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

Other operating assets and liabilities

In CHF million   30.06.2021   31.12.2020
         
Other operating assets
Contract assets   150   153
Contract costs   234   224
Inventories   138   120
Prepaid expenses   442   349
Other operating assets   136   183
Total other operating assets   1,100   1,029
         
Other operating liabilities
Contract liabilities   1,028   737
Accruals for variable performance-related bonus   78   160
Other operating liabilities   421   372
Total other operating liabilities   1,527   1,269