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 |
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|---|---|---|---|---|---|---|---|---|
| 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.
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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 | ||