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SHORT-TERM PREPAYMENTS AND OTHER RECEIVABLES (Details) ₫ in Millions | Dec. 31, 2023 VND (₫) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 VND (₫)
--- | --- | --- | ---
Financial assets: |  |  |
Cash collateral to support Standby letter of credit issuances and other financial assets | ₫ 358,883 | $ 15,037,417 | ₫ 808,518
Short-term restricted cash | 96,446 | 4,041,146 |
Subtotal | 455,329 | 19,078,563 | 808,518
Non-financial assets: |  |  |
Valued added tax deductible | 5,807,909 | 243,354,940 | 4,697,711
Import tax to be refunded | 592,559 | 24,828,585 | 604,755
Other receivables | 9,245 | 387,371 | 12,697
Other prepaid expenses | 364,433 | 15,269,966 | 333,488
Subtotal | 6,774,146 | 283,840,862 | 5,648,651
TOTAL | ₫ 7,229,475 | $ 302,919,425 | ₫ 6,457,169

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