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7 Net current operating assets

Operating assets and liabilities changed as follows in the first six months of 2022:


In CHF million
 
1.01.2022
  Operational
changes
  Other
changes 1
 
30.06.2022
Trade receivables   2,315   18   (21)   2,312
Other operating assets   1,179   232   (13)   1,398
Trade payables   (1,600)   50   23   (1,527)
Other operating liabilities   (1,617)   108   13   (1,496)
Total operating assets and liabilities, net   277   408   2   687
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

Other operating assets and liabilities

In CHF million   30.06.2022   31.12.2021
         
Other operating assets
Contract assets   197   174
Contract costs   274   263
Inventories   159   114
Prepaid expenses   506   430
Other operating assets   262   198
Total other operating assets   1,398   1,179
         
Other operating liabilities
Contract liabilities   1,015   1,012
Accruals for variable performance-related bonus   66   172
Other operating liabilities   415   433
Total other operating liabilities   1,496   1,617