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TRANSACTIONS WITH RELATED PARTIES | 12 Months Ended
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Dec. 31, 2023
TRANSACTIONS WITH RELATED PARTIES |
TRANSACTIONS WITH RELATED PARTIES | 22.TRANSACTIONS WITH RELATED PARTIES The principal related parties with which the Group had significant transactions during the years ended December 31, 2023, 2022 and 2021 presented are as follows:
​ | ​ | ​
Related parties |  | Relationship with the Company
Pham Nhat Vuong |  | General Director
Vingroup JSC |  | Ultimate Parent
VIG |  | Shareholder
Asian Star Trading & Investment Pte. Ltd. (“Asian Star”) |  | Shareholder
VinES Energy Solutions JSC (“VinES JSC”) | ​ | Entity under common control
Vinbus Ecology Transport Services Limited Liability Company (“Vinbus Ecology LLC”) | ​ | Entity under common control
Vincom Retail JSC |  | Entity under common control
Vincom Retail Operation Company Limited (“Vincom Retail Operation LLC”) | ​ | Entity under common control
VIN3S JSC |  | Entity under common control
Vinhomes Industrial Zone Investment JSC (“VHIZ JSC”) | ​ | Entity under common control
Vinhomes JSC |  | Entity under common control
Vinpearl JSC |  | Entity under common control
Vinsmart Research and Manufacture JSC (“Vinsmart JSC”) |  | Entity under common control
VinFast Lithium Battery Pack Limited Liability Company (“VinFast Lithium Battery Pack LLC”) |  | Associate of Parent Company
SADO JSC |  | Entity under common control
Times Trading Investment and Development One Member LLC |  | Entity under common control
Vinbiocare Biotechnology JSC |  | Entity under common control
Thai Son Construction Investment JSC |  | Entity under common control
Green and Smart Mobility Joint Stock Company (“GSM JSC”) | ​ | Entity under common control
Ecology Development and Investment Joint Stock Company (“Ecology JSC”) | ​ | Entity under common control
Suoi Hoa Urban Development and Investment Joint Stock Company (“Suoi Hoa JSC”) | ​ | Entity under common control
VinCSS Internet Security Services Joint Stock Company (“VinCSS JSC”) | ​ | Entity under common control
VinITIS Transmission Infrastructure and Information Technology Solution (“VinITIS JSC”) | ​ | Entity under common control
Vantix Technology Solutions and Services Joint Stock Company | ​ | Entity under common control
VinBigData Joint Stock Company (“VinBigData JSC”) | ​ | Entity under common control
​ ​ 22.TRANSACTIONS WITH RELATED PARTIES (continued) Significant transactions with related parties during the year ended December 31, 2023, 2022 and 2021 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | For the year ended December 31,
​ | ​ | ​ | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | 2023
Related party | ​ | Transactions | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Vingroup JSC |  | Borrowings |  | 31,938,007 |  | 51,879,878 |  | 73,708,579 | ​ | 3,088,434,551
​ |  | Borrowings (converted from interest payable) |  | — |  | 2,625,845 |  | — | ​ | —
​ |  | Borrowings (converted from the Group’s consideration payable to Vingroup JSC for acquisition of Vingroup Investment) |  | 4,693,380 |  | — |  | — | ​ | —
​ |  | Interest expense |  | 1,229,683 |  | 2,349,133 |  | 3,757,113 | ​ | 157,425,333
​ |  | Capital contribution by offsetting against borrowings |  | 4,121,775 |  | 45,733,714 |  | — | ​ | —
​ |  | Capital contribution receipt in cash |  | 2,515,000 |  | 6,000,000 |  | — | ​ | —
​ |  | Capital contribution by offsetting against P -notes |  | — |  | 25,782,160 |  | — | ​ | —
​ |  | Capital contribution receipt in cash |  | — |  | 163,392 |  | — | ​ | —
​ |  | Issuance of DPS2 |  | — |  | 13,995,359 |  | — | ​ | —
​ | ​ | Cash received from selling car vouchers | ​ | — | ​ | 700,150 | ​ | — | ​ | —
​ |  | Payable due to the acquisition of VinFast Vietnam by VinFast Auto |  | 25,782,160 |  | — |  | — | ​ | —
​ |  | Advance to acquire shares of VinFast Vietnam |  | 235,000 |  | — |  | — | ​ | —
​ | ​ | Information technology service fee | ​ | 9,238 | ​ | 18,348 | ​ | 23,400 | ​ | 980,474
​ ​ 22.TRANSACTIONS WITH RELATED PARTIES (continued) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | For the year ended December 31,
​ | ​ | ​ | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | 2023
Related party | ​ | Transactions | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
Asian Star | ​ | Borrowings | ​ | — | ​ | 94,920 | ​ | — | ​ | —
​ | ​ | Capital contribution receipt in cash | ​ | — | ​ | 47,569 | ​ | — | ​ | —
​ | ​ | Sponsorship contribution – accounted for as deemed contribution | ​ | — | ​ | — | ​ | 1,667,786 | ​ | 69,881,254
VIG |  | Payable due to the acquisition of VinFast Vietnam by VinFast Auto |  | 24,208,340 |  | — |  | — | ​ | —
​ |  | Consideration receivable from disposal of ICE assets which was used to offset against P-notes |  | — |  | 24,208,340 |  | — | ​ | —
​ |  | Consideration receivable from disposal of ICE assets which was used to offset against debts related to lease back ICE assets |  | — |  | 1,148,215 |  | — | ​ | —
​ |  | Cash received for disposal of ICE assets (inclusive of VAT receivable) |  | — |  | 2,000,000 |  | — | ​ | —
​ |  | Capital contribution receipt in cash |  | 5,870,619 |  | 106,168 |  | — | ​ | —
​ |  | Advance to acquire shares of VinFast Vietnam |  | 226,917 |  | — |  | — | ​ | —
Pham Nhat Vuong |  | Sponsorship contribution - accounted for as deemed contribution |  | — |  | 350,000 |  | 18,980,000 | ​ | 795,273,611
​ | ​ | Capital contribution in cash | ​ | 247,963 | ​ | — | ​ | — | ​ | —
Vinhomes JSC |  | Cash received from selling car and e-scooter vouchers |  | 3,967,140 |  | 5,345,953 |  | 937,953 | ​ | 39,300,804
​ | ​ | Sale of smart devices | ​ | — | ​ | 1,933 | ​ | 136,773 | ​ | 5,730,872
​ |  | Borrowings |  | 4,270,000 |  | — |  | — | ​ | —
​ |  | Reduction of borrowings through offsetting debt |  | 1,921,337 |  | — |  | — | ​ | —
​ | ​ | Service fee | ​ | 41,627 | ​ | 73,091 | ​ | 68,002 | ​ | 2,849,325
Vinpearl JSC |  | Borrowing |  | — |  | 500,000 |  | — | ​ | —
​ |  | Interest expenses |  | — |  | 13,956 |  | 20,523 | ​ | 859,926
​ |  | Interest receivable |  | 244,557 |  | 72,353 |  | 9,862 | ​ | 413,224
​ |  | Purchase of hospitality vouchers |  | 165,303 |  | 56,095 |  | 160,564 | ​ | 6,727,730
​ | ​ | Purchase of other services | ​ | 18,811 | ​ | 99,224 | ​ | 96,026 | ​ | 4,023,548
​ | ​ | Advance to buy voucher | ​ | — | ​ | 150,000 | ​ | — | ​ | —
​ | ​ | Hotel service expenses | ​ | 121,122 | ​ | 99,794 | ​ | 43,044 | ​ | 1,803,570
​ | ​ | Sale of vehicles and spare parts | ​ | — | ​ | 40,249 | ​ | 26,696 | ​ | 1,118,579
​ |  | Loan receivables |  | 4,353,000 |  | — |  | — | ​ | —
VinBigData JSC |  | Purchase of assets, tools |  | — |  | 43,273 |  | 49,385 | ​ | 2,069,262
​ ​ 22.TRANSACTIONS WITH RELATED PARTIES (continued) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | For the year ended December 31,
​ | ​ | ​ | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | 2023
Related party | ​ | Transactions | ​ | VND million | ​ | VND million | ​ | VND million | ​ | USD
VinES JSC |  | Sale of battery parts and finished batteries |  | — | ​ | 1,355,548 |  | — |  | —
​ |  | Transfer of battery production facilities |  | — | ​ | 5,061,503 |  | 85,799 |  | 3,595,031
​ | ​ | Processing fee | ​ | — | ​ | — | ​ | 892,591 | ​ | 37,400,109
​ |  | Purchase of finished battery packs, tools and service |  | — | ​ | 5,413,397 |  | 1,309,497 |  | 54,868,725
​ |  | Payment on behalf related to batteries purchase |  | — | ​ | 7,448,574 |  | 16,813 |  | 704,475
​ | ​ | Purchase of raw material and spare parts | ​ | — | ​ | — | ​ | 699,999 | ​ | 29,330,386
Vinsmart JSC | ​ | Purchase of fixed assets, tools, materials and goods | ​ | 595,827 | ​ | 3,178,988 | ​ | 25,279 | ​ | 1,059,206
​ |  | Loan receivable |  | 1,227,000 | ​ | — |  | — |  | —
​ |  | Transfer of investments |  | 634,406 | ​ | — |  | — |  | —
​ |  | Purchase of smartphones |  | 930,065 | ​ | — |  | — |  | —
VHIZ JSC |  | Contractual profit sharing under business investment and cooperation contract |  | 336,000 | ​ | 56,000 |  | — |  | —
​ |  | Interest expense |  | — | ​ | 1,202,202 |  | 1,574,845 |  | 65,986,969
​ | ​ | Payment on behalf | ​ | — | ​ | 377,921 | ​ | 171,750 | ​ | 7,196,430
Vincom Retail JSC |  | Borrowings |  | 295,000 | ​ | 3,250,000 |  | 3,540,000 |  | 148,328,166
​ | ​ | Interest expense | ​ | 5,173 | ​ | 54,547 | ​ | 42,262 | ​ | 1,770,804
Vincom Retail Operation LLC |  | Rental showrooms and charging stations |  | 76,666 | ​ | 110,077 |  | 109,551 |  | 4,590,254
​ |  | Borrowings |  | — | ​ | 4,570,000 |  | 6,920,000 |  | 289,952,233
​ | ​ | Interest expense | ​ | — | ​ | 55,726 | ​ | 117,031 | ​ | 4,903,670
Suoi Hoa JSC | ​ | Borrowings | ​ | — | ​ | — | ​ | 685,000 | ​ | 28,701,919
VIN3S JSC |  | Purchase of information technology services and software |  | 148,586 | ​ | 350,577 |  | 23,959 |  | 1,003,897
VinFast Lithium Battery Pack LLC |  | Purchase of assets, materials and tools |  | 189,407 | ​ | 319 |  | 5,140 |  | 215,369
Vantix JSC |  | Purchase of services |  | — | ​ | 6,435 |  | 24,690 |  | 1,034,526
Vinbus Ecology LLC |  | Revenue from sale of electric buses |  | 480,102 | ​ | 847,128 |  | 170,427 |  | 7,140,996
Ecology JSC |  | Revenue from sale of electric buses |  | — | ​ | 46 |  | 254,902 |  | 10,680,550
GSM JSC |  | Revenue from sale of vehicles |  | — | ​ | — |  | 18,969,175 |  | 794,820,037
​ | ​ | Other revenues | ​ | — | ​ | — | ​ | 9,184 | ​ | 384,815
​ | ​ | Late payment penalty interest | ​ | — | ​ | — | ​ | 143,856 | ​ | 6,027,654
VinCSS JSC | ​ | Information technology service fee | ​ | 8,505 | ​ | 73,421 | ​ | 94,196 | ​ | 3,946,870
VinITIS JSC | ​ | Information technology service fee | ​ | 25,917 | ​ | 28,959 | ​ | 60,020 | ​ | 2,514,875
VinBigData JSC |  | Purchase of assets and tools |  | — | ​ | 43,273 |  | 49,385 |  | 2,069,262
​ ​ 22.TRANSACTIONS WITH RELATED PARTIES (continued) Terms and conditions of transactions with related parties during the years During the year ended December 31, 2023, 2022 and 2021, the Group sold/purchased goods and rendered/purchased services to/from related parties based on negotiated prices. The sales to and purchases from related parties are made on terms agreed among parties. Outstanding balances at the year-end are unsecured and interest free (except for loans to and borrowings from related parties which are subject to interest rate of 5.7% or 15% per annum) and settlement occurs in cash or offsetting against debts. There has been no guarantee provided or received for any related party receivables or payables. During the years ended December 31, 2023, 2022 and 2021, the Group has not made provision for doubtful debts relating to amounts due from related parties. This assessment is undertaken each financial period through the examination of the financial position of the related parties and the market in which the related parties operate. Capital Funding Agreement VinFast Vietnam, a subsidiary, has entered into the non-binding Capital Funding Agreement and the related amendment with the Company’s General Director, Mr. Pham Nhat Vuong and Vingroup JSC, Asian Star, VIG (hereby called the Initial Shareholders) that provides a framework for us to receive up to VND60,000.0 billion (USD2,514.0 million), consisting of VND24,000.0 billion (USD1,005.6 million) in grants from the General Director, Mr. Pham Nhat Vuong, directly or through the Asian Star and VIG, as well as up to VND24,000.0 billion (USD1,005.6 million) in loans and up to VND12,000.0 billion (USD502.8 million) in grants from Vingroup JSC by April 2024, in amounts to be mutually agreed, at such time as required by VinFast and subject to the Company’s General Director and the Company’s Initial Shareholders having sufficient financial resources. As of December 31, 2023, Mr. Pham Nhat Vuong and Asian Star have disbursed an aggregate amount of VND20,647.8 billion (USD865.2 million) to VinFast as a free grant and Vingroup has disbursed approximately VND23,986.6 billion (USD1,005.1 million) in loans to VinFast in accordance with the Capital Funding Agreement. Transactions with VIG JSC related to internal combustion engine (“ICE”) assets disposal in 2022 In 2022, VinFast Vietnam disposed ICE Assets to VIG. After the ICE Assets were legally transferred in June 2022, a portion of these assets was leased back until early November 2022, at which point ICE vehicle production was ceased, resulting to the disposal of ICE Assets being completed by that time, at net gain of VND13,604.2 billion. During 2022, VIG settled a portion of the consideration. For the purpose of presentation, the net gain of VND13,604.2 billion is presented net of the outstanding receivable due from VIG of VND1,642.5 billion (USD68.8 million). As a result, the net impact of VND11,961.7 billion (USD501.2 million) is recognized in the consolidated statements of shareholders’ equity as a deemed contribution arising from the disposal of the ICE assets. ​ 22.TRANSACTIONS WITH RELATED PARTIES (continued) Amounts due to and from related parties as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of December 31
​ |  | 2022 |  | 2023 |  | 2023
​ | ​ | VND million | ​ | VND million | ​ | USD
Amounts due from related parties |  |  |  |  |  |
Short-term loans, advance to and receivables from related parties. |  | 1,978,097 |  | 3,080,663 |  | 129,081,664
Short-term loans (Note 22a) |  | 545,400 |  | — |  | —
Short-term advance to and receivables (Note 22b) |  | 1,432,697 |  | 3,080,663 |  | 129,081,664
Long-term loans to and receivables |  | 44,533 |  | 47,443 |  | 1,987,891
Long-term receivables |  | 44,533 |  | 47,443 |  | 1,987,891
Total |  | 2,022,630 |  | 3,128,106 |  | 131,069,555
​ | ​ | ​ | ​ | ​ | ​ | ​
Amounts due to related parties |  |  |  |  |  |
Short-term payables to and borrowings from related parties |  | 17,325,317 |  | 44,338,043 |  | 1,857,791,125
Short-term payables (Note 22b) |  | 16,605,397 |  | 6,910,748 |  | 289,564,568
Short-term borrowings (Note 22a) |  | 719,920 |  | 37,427,295 |  | 1,568,226,557
Long-term payables to related parties |  | 21,918,710 |  | 18,151,355 |  | 760,552,879
Long-term payables (Note 22b) |  | 14,371,365 |  | 15,765,658 |  | 660,590,715
Long-term borrowings (Note 22a) |  | 7,547,345 |  | 2,385,697 |  | 99,962,164
Total |  | 39,244,027 |  | 62,489,398 |  | 2,618,344,004
​ a)Detail of loans to and borrowings from related parties: As of December 31, 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Interest rate |  | ​
Related parties | ​ | VND million | ​ | per annum | ​ | Maturity date
Short-term borrowings from related parties | ​ |  | ​ |  | ​ |
Vingroup JSC |  | 37,410,790 |  | From 5.7% to 12 | % | From February 2024 to December 2024
Vinpearl Australia Pty Ltd. | ​ | 16,505 | ​ | 7 | % | August 2024
Total |  | 37,427,295 |  |  |  |
Long-term borrowings from a related party |  |  |  |  |  |
Vingroup JSC |  | 2,385,697 |  | From 14.5% to 15 | % | August 2025 and September 2026
Total |  | 2,385,697 |  |  |  |
​ ​
22. | TRANSACTIONS WITH RELATED PARTIES (continued)
As of December 31, 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Interest rate |  | ​
Related parties | ​ | VND million | ​ | per annum | ​ | Maturity date
Short-term loans to a related party | ​ |  | ​ |  | ​ |
Vinpearl JSC | ​ | 545,400 | ​ | 9 | % | September 2023
Total |  | 545,400 |  |  |  |
Short-term borrowings from related parties |  |  |  |  |  |
Vingroup JSC | ​ | 325,000 | ​ | 9 | % | From August 2023 to October 2023
Vinpearl JSC | ​ | 300,000 | ​ | 9 | % | August 2023
Asian Star | ​ | 94,920 | ​ | 7.5 | % | June 2023
Total |  | 719,920 |  |  |  |
Long-term borrowings from a related party |  |  |  |  |  |
Vinpearl JSC |  | 7,547,345 |  | 9 | % | February 2024 and December 2026
Total |  | 7,547,345 |  |  |  |
b) | Detail of other balance due from and due to related parties:
As of December 31, 2023: ​
​ | ​ | ​ | ​ | ​
Related parties |  | Transactions |  | VND million
Short-term advance to and receivables from related parties |  |  |  |
GSM JSC | ​ | Receivable from sale of vehicles | ​ | 2,295,142
Ecology JSC | ​ | Receivable from sale of electric buses | ​ | 275,215
VinES JSC | ​ | Receivable from disposal of assets | ​ | 237,184
Vinhomes JSC | ​ | Receivable from sale of smart devices | ​ | 87,735
Vinbus Ecology LLC | ​ | Receivable from sale of electric buses | ​ | 75,010
VHIZ JSC |  | Payment on behalf and others |  | 36,760
Others |  | Other advance and short-term receivables |  | 73,617
Total |  | ​ |  | 3,080,663
Short-term payables to related parties |  |  |  |
VHIZ JSC |  | Payable for leaseback transaction and others |  | 1,165,590
Vingroup JSC |  | Interest payables and others |  | 1,781,633
Vinsmart JSC | ​ | Payable for purchasing of raw materials and assets | ​ | 114,633
Vinhomes JSC |  | Car vouchers which have not been redeemed |  | 888,801
​ |  | Other payables |  | 1,496,378
VinES JSC |  | Payable for purchasing of goods and services |  | 901,233
Vin3S JSC |  | Payable for purchasing of assets and services |  | 58,408
Others |  | Other payables |  | 504,072
Total |  | ​ |  | 6,910,748
Long-term payables to related parties |  |  |  |
VHIZ JSC |  | Payables for leaseback transaction and others |  | 15,296,294
Vingroup JSC |  | Interest payables |  | 469,364
Total |  | ​ |  | 15,765,658
​ ​ 22.TRANSACTIONS WITH RELATED PARTIES (continued) As of December 31, 2022: ​
​ | ​ | ​ | ​ | ​
Related parties |  | Transactions |  | VND million
Short-term advance to and receivables from related parties |  |  |  |
VinES JSC | ​ | Receivable from disposal of assets | ​ | 1,000,000
VinFast Lithium Battery Pack LLC |  | Receivable from disposal of assets and selling material |  | 46,270
Vinpearl JSC |  | Interest receivables |  | 133,626
​ | ​ | Advance for purchase of vouchers | ​ | 91,944
​ | ​ | Other receivables | ​ | 24,634
Vingroup JSC | ​ | Receivable from providing services and disposal of assets | ​ | 45,676
VHIZ JSC | ​ | Payment on behalf and others | ​ | 38,413
Others |  | Other advance and short-term receivables |  | 52,134
Total |  | ​ |  | 1,432,697
Short-term payables to related parties |  | ​ |  |
VHIZ JSC |  | Payable relating to leaseback transaction and others |  | 919,493
Vingroup JSC | ​ | Car vouchers which have not been redeemed | ​ | 699,390
​ |  | Interest payables and others |  | 113,883
Vinsmart JSC | ​ | Payable for purchasing of raw materials and assets | ​ | 2,038,084
Vinhomes JSC |  | Car vouchers which have not been redeemed |  | 3,520,132
​ | ​ | Other payables | ​ | 84,801
VinES JSC | ​ | Payable relating to purchase of goods and services | ​ | 8,816,483
Vin3S JSC | ​ | Payable relating to purchase of assets and services | ​ | 104,792
Others |  | Other payables |  | 308,339
Total |  | ​ |  | 16,605,397
Long-term payables to related parties |  |  |  |
VHIZ JSC |  | Payables relating to leaseback transaction and others |  | 14,274,362
Vingroup JSC |  | Interest payables |  | 97,003
Total |  | ​ |  | 14,371,365
​

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