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 |
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|---|---|---|---|---|---|---|---|---|
| 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 | ||||
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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 | 30.09.2021 | 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 | ||