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ASSETS CLASSIFIED AS HELD FOR SALE | 12 Months Ended
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Dec. 31, 2023
ASSETS CLASSIFIED AS HELD FOR SALE |
ASSETS CLASSIFIED AS HELD FOR SALE | 23.ASSETS CLASSIFIED AS HELD FOR SALE The Group classified certain long - lived assets under the Automobiles segment, as held for sale as of December 31, 2023 due to its plan to dispose of these assets. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of December 31,
​ | ​ | 2022 | ​ | 2023 | ​ | 2023
​ | ​ | VND million | ​ | VND million | ​ | USD
Carrying value of assets held for sale |  |  |  |  |  |
Assets of Lang Lang Proving Ground |  | 360,893 |  | — |  | —
Total |  | 360,893 |  | — |  | —
​ In accordance with the Director’s Resolution dated 6 September 2021 of VinFast Australia Pty Ltd, the Group established a plan to dispose of fixed assets of Lang Lang Proving Ground in Australia. As of December 31, 2022, the Group identified a potential customer and was in the process of negotiation to finalize a sale agreement. However, the transaction was not completed by the end of 2023 given the Group’s non- agreement to continuously extend the due diligence period as required by the potential customer, the Group reclassified the Lang Lang Proving Ground from assets held for sale to assets held in use as of December 31, 2023.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//205-20/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent + Details
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