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7 Net current operating assets

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


In CHF million
 
31.12.2020
  Operational
changes
  Other
changes 1
 
30.09.2021
Trade receivables   2,132   217   2   2,351
Other operating assets   1,029   96     1,125
Trade payables   (1,525)   62   (4)   (1,467)
Other operating liabilities   (1,269)   (283)   (3)   (1,555)
Total operating assets and liabilities, net   367   92   (5)   454
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

Other operating assets and liabilities

In CHF million   30.09.2021   31.12.2020
         
Other operating assets
Contract assets   186   153
Contract costs   242   224
Inventories   121   120
Prepaid expenses   432   349
Other operating assets   144   183
Total other operating assets   1,125   1,029
         
Other operating liabilities
Contract liabilities   1,004   737
Accruals for variable performance-related bonus   111   160
Other operating liabilities   440   372
Total other operating liabilities   1,555   1,269