XML 139 R104.htm IDEA: XBRL DOCUMENT v3.24.1.u1
FAIR VALUE HIERARCHY - Schedule of fair value of financial assets and liabilities by classes (Details)
₫ in Millions
12 Months Ended
Dec. 31, 2023
VND (₫)
Dec. 31, 2022
VND (₫)
Dec. 31, 2023
USD ($)
Financial assets at fair value through profit or loss      
Derivative asset ₫ 614,134 ₫ 1,229,050 $ 25,732,590
Derivative asset, Non-current portion 66,124 696,332 2,770,636
Derivative asset, Current portion 548,010 532,718 22,961,954
Financial liability at fair value through profit or loss      
Derivative liabilities 18,395,120 15,180,723 770,766,781
Derivative liabilities, Non-current portion 137,057   5,742,772
Derivative liabilities, Current portion 18,258,063   765,024,009
Amount of transfers into or out of Level 3 of the fair value hierarchy, assets 0 0  
Amount of transfers into or out of Level 3 of the fair value hierarchy, liabilities 0 0  
Cross currency interest rate swaps contract      
Financial assets at fair value through profit or loss      
Derivative asset 614,134 1,229,050 25,732,590
DPS2      
Financial liability at fair value through profit or loss      
Derivative liabilities 18,258,063 15,180,723 765,024,009
Warrant Liability      
Financial liability at fair value through profit or loss      
Derivative liabilities 137,057   $ 5,742,772
Quoted prices in active markets for identical instruments (Level 1)      
Financial liability at fair value through profit or loss      
Derivative liabilities 137,057    
Derivative liabilities, Non-current portion 137,057    
Quoted prices in active markets for identical instruments (Level 1) | Warrant Liability      
Financial liability at fair value through profit or loss      
Derivative liabilities 137,057    
Significant unobservable inputs (Level 3)      
Financial assets at fair value through profit or loss      
Derivative asset 614,134 1,229,050  
Derivative asset, Non-current portion 66,124 696,332  
Derivative asset, Current portion 548,010 532,718  
Financial liability at fair value through profit or loss      
Derivative liabilities 18,258,063 15,180,723  
Derivative liabilities, Current portion 18,258,063    
Significant unobservable inputs (Level 3) | Cross currency interest rate swaps contract      
Financial assets at fair value through profit or loss      
Derivative asset 614,134 1,229,050  
Significant unobservable inputs (Level 3) | DPS2      
Financial liability at fair value through profit or loss      
Derivative liabilities ₫ 18,258,063 ₫ 15,180,723