18 Other Assets and Liabilities
Other assets
| In CHF million | ||||
|---|---|---|---|---|
| 31.12.2022 | 31.12.2021 | |||
| Deferred charges and prepaid expenses | 124 | 186 | ||
| Employee benefit assets | 41 | 43 | ||
| Inventory property 1 | 1 408 | 733 | ||
| VAT and other tax receivables | 180 | 196 | ||
| Sundry assets | 10 | 6 | ||
| Total other assets | 1 763 | 1 164 | ||
|
1 of which CHF 827 million pledged as security for loans (2021: CHF 463 million)
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Other liabilities
| In CHF million | ||||
|---|---|---|---|---|
| 31.12.2022 | 31.12.2021 | |||
| Deferred income | 190 | 198 | ||
| VAT and other tax payables | 248 | 208 | ||
| Sundry liabilities | 22 | 17 | ||
| Total other liabilities | 460 | 423 | ||