INVENTORIES, NET (Details) ₫ in Millions	Dec. 31, 2023 VND (₫)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 VND (₫)
INVENTORIES, NET
Raw materials	₫ 14,557,976	$ 609,988,100	₫ 12,096,176
Finished goods, including service parts	8,577,754	359,413,140	3,733,281
Good in transit	1,862,582	78,043,325	2,479,342
Work in progress	3,420,292	143,312,327	2,976,984
Merchandises	25,343	1,061,887	124,375
Tools and spare parts	222,048	9,303,948	197,119
TOTAL	₫ 28,665,995	$ 1,201,122,727	₫ 21,607,277

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

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Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date for elements of machinery or equipment held for the purpose of replacing similar parts in the course of repair or maintenance.

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of products used directly or indirectly in the manufacturing or production process, which may or may not become part of the final product. May also include items used in the storage, presentation or transportation of physical goods.

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Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

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Gross amount of merchandise or supplies to which the entity holds the title but does not hold physical possession because the goods are currently being transported.

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