XML 47 R12.htm IDEA: XBRL DOCUMENT v3.24.1.u1

CASH, CASH EQUIVALENTS AND RESTRICTED CASH

12 Months Ended

Dec. 31, 2023

CASH, CASH EQUIVALENTS AND RESTRICTED CASH

CASH, CASH EQUIVALENTS AND RESTRICTED CASH

4.CASH, CASH EQUIVALENTS AND RESTRICTED CASH

Cash and cash equivalents comprise cash on hand, cash in banks, cash in transit and short-term, highly liquid investments, which are unrestricted as to withdrawal and use, with an original maturity of not more than three months that are readily convertible into known amount of cash and that are subject to an insignificant risk of change in value.

Restricted cash is comprised primarily of cash as collateral for letters of credit issued to the landlords for certain of the Group’s leased facilities, autonomous vehicle manufacturing surety bonds and cash held as collateral for sales to commercial banking partner/leasing company with a resale value guarantee. The restricted cash is recorded as an item of short-term prepayments and other receivables and other non-current assets in the consolidated balance sheets. The Company determines current or non-current classification based on the expected duration of the restriction.

Details of cash and cash equivalent and restricted cash are presented in the consolidated statements of cash flows as below:

​

​	​	​	​	​	​	​	​	​
​	​	As of December 31,
​		2021		2022		2023	​	2023
​	​	VND million	​	VND million	​	VND million	​	USD
Cash on hand		99		382		1,279	​	53,591
Cash at banks	​	2,574,817	​	4,271,060	​	4,000,993	​	167,644,054
Cash equivalents	​	450,000	​	—	​	—	​	—
Total cash and cash equivalents	​	3,024,916	​	4,271,442	​	4,002,272	​	167,697,645
Short-term restricted cash in short-term prepayments and other receivables	​	—	​	—	​	96,446	​	4,041,146
Long-term restricted cash in other non-current assets	​	—	​	—	​	660,363	​	27,669,614
Total cash, cash equivalents and restricted cash	​	3,024,916	​	4,271,442	​	4,759,081	​	199,408,405
​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​

​

X

- References

No definition available.

+ Details

Name:	us-gaap_CashAndCashEquivalentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1

+ Details

Name:	us-gaap_CashAndCashEquivalentsDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration