7 Net current operating assets
Operating assets and liabilities changed as follows in the first six months of 2024:
In CHF million |
1.01.2024 |
Operational changes |
Other changes 1 |
30.06.2024 |
||||
|---|---|---|---|---|---|---|---|---|
| Trade receivables | 2,143 | (41) | 29 | 2,131 | ||||
| Other operating assets | 1,323 | 207 | 28 | 1,558 | ||||
| Trade payables | (1,611) | 135 | (33) | (1,509) | ||||
| Other operating liabilities | (1,471) | 47 | (25) | (1,449) | ||||
| Total operating assets and liabilities, net | 384 | 348 | (1) | 731 | ||||
|
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
|
||||||||
Other operating assets and liabilities
| In CHF million | 30.06.2024 | 31.12.2023 | ||
|---|---|---|---|---|
| Other operating assets | ||||
| Contract assets | 196 | 174 | ||
| Contract costs | 269 | 268 | ||
| Inventories | 169 | 161 | ||
| Prepaid expenses | 637 | 528 | ||
| Other operating assets | 287 | 192 | ||
| Total other operating assets | 1,558 | 1,323 | ||
| Other operating liabilities | ||||
| Contract liabilities | 943 | 961 | ||
| Accruals for variable performance-related bonus | 70 | 146 | ||
| Other operating liabilities | 436 | 364 | ||
| Total other operating liabilities | 1,449 | 1,471 | ||