Could anyone help me identify which items are operating assets and operating liabilities?

Consolidated Statement of Financial Position – CAD ($) $ in Millions Current assets Cash and cash equivalents Accounts receivable Contract assets Inventories Prepayments Income taxes recoverable Derivative financial assets Total current assets Property, plant and equipment Intangible assets Investment in equity accounted investees Deferred tax assets Derivative financial assets Other assets Total assets Current liabilities Accounts payable and accrued liabilities Less: current portion Income taxes payable Document and Entity Information Consolidated Statement of Finan Other assets Total assets Current liabilities Accounts payable and accrued liabilities Less: current portion Income taxes payable Deferred revenue Contract liabilities Current portion of long-term debt Derivative financial liabilities Total current liabilities Long-term portion Long-term debt Royalty obligations Employee benefits obligations Deferred gains and other liabilities Deferred tax liabilities Derivative financial liabilities Total liabilities Equity Share capital

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