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SHORT-TERM PREPAYMENTS AND OTHER RECEIVABLES

12 Months Ended

Dec. 31, 2023

SHORT-TERM PREPAYMENTS AND OTHER RECEIVABLES

SHORT-TERM PREPAYMENTS AND OTHER RECEIVABLES

8.SHORT-TERM PREPAYMENTS AND OTHER RECEIVABLES


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

(i)	This mainly comprises deposit for lease contracts and secured deposit held in designated bank accounts for being pledged for autonomous vehicle manufacturing surety bonds issued by counterparty.