14 Other Assets and Liabilities
Other assets
| In CHF million | ||||
|---|---|---|---|---|
| 31.12.2023 | 31.12.2022 | |||
| Deferred charges and prepaid expenses | 129 | 124 | ||
| Employee benefit assets | 43 | 41 | ||
| Inventory property 1 | 1 260 | 1 408 | ||
| VAT and other tax receivables | 186 | 180 | ||
| Investment contract costs | 0 | 0 | ||
| Sundry assets | 19 | 10 | ||
| Total other assets | 1 637 | 1 764 | ||
|
1 Of which CHF 322 million pledged as security for loans (2022: CHF 827 million)
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Other liabilities
| In CHF million | ||||
|---|---|---|---|---|
| 31.12.2023 | 31.12.2022 | |||
| Deferred income | 137 | 133 | ||
| VAT and other tax payables | 234 | 248 | ||
| Sundry liabilities | 3 | 21 | ||
| Total other liabilities | 374 | 402 | ||