7 Net current operating assets
Operating assets and liabilities changed as follows in the first nine months of 2024:
In CHF million |
01.01.2024 |
Operational changes |
Other changes 1 |
30.09.2024 |
||||
---|---|---|---|---|---|---|---|---|
Trade receivables | 2,143 | (86) | 16 | 2,073 | ||||
Other operating assets | 1,323 | 120 | 18 | 1,461 | ||||
Trade payables | (1,611) | 109 | (16) | (1,518) | ||||
Other operating liabilities | (1,471) | (9) | (18) | (1,498) | ||||
Total operating assets and liabilities, net | 384 | 134 | – | 518 | ||||
1 Foreign currency translation and adjustments from acquisition and sale of subsidiaries.
|
Other operating assets and liabilities
In CHF million | 30.09.2024 | 31.12.2023 | ||
---|---|---|---|---|
Other operating assets | ||||
Contract assets | 209 | 174 | ||
Contract costs | 267 | 268 | ||
Inventories | 138 | 161 | ||
Prepaid expenses | 630 | 528 | ||
Other operating assets | 217 | 192 | ||
Total other operating assets | 1,461 | 1,323 | ||
Other operating liabilities | ||||
Contract liabilities | 958 | 961 | ||
Accruals for variable performance-related bonus | 103 | 146 | ||
Other operating liabilities | 437 | 364 | ||
Total other operating liabilities | 1,498 | 1,471 |