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INTANGIBLE ASSETS, NET AND GOODWILL (Tables)

12 Months Ended

Dec. 31, 2023

INTANGIBLE ASSETS, NET AND GOODWILL

Schedule of finite-lived intangible assets

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As of December 31, 2022

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As of December 31, 2023

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Accumulated

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Net carrying

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Accumulated

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Net carrying

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Net carrying

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Cost

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amortization

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value

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Cost

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amortization

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value

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value

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VND million

VND million

VND million

VND million

VND million

VND million

USD

Finite-lived intangible assets:

License

3,903,095

(3,698,305)

204,790

3,690,720

(3,690,720)

—

—

Software(i)

1,442,065

(608,416)

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833,649

2,046,815

(887,418)

1,159,397

48,579,444

Purchased software under development phase

410,506

—

410,506

120,157

—

120,157

5,034,652

Others

17,176

(5,050)

12,126

18,446

(6,280)

12,166

509,763

Total

5,772,842

(4,311,771)

1,461,071

5,876,138

(4,584,418)

1,291,720

54,123,858

(i) Weighted-average remaining useful life of 53 months as of December 31, 2023 (2022: 43 months, 2021: 48 months).

Schedule of estimated amortization expense of intangible assets

The following table identifies the estimated amortization expense of the Group’s intangible assets as of December 31, 2023 for each of the next five years (in VND million):

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2024		353,048
2025		356,247
2026		205,287
2027		153,558
2028 and thereafter		223,580

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Schedule of allocation of goodwill

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​	​	​	​	​	​	​
Reporting unit	​	Goodwill allocated
​	​	As of December 31,
​		2022		2023		2023
​	​	VND million	​	VND million	​	USD
Automotive		262,252		—		—
E-scooter		9,951		—		—
Total		272,203		—		—

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