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 |