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FAIR VALUE HIERARCHY - Schedule of fair value of financial assets and liabilities by classes (Details) ₫ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2024 VND (₫) | Dec. 31, 2023 VND (₫) | Dec. 31, 2024 USD ($)
Financial assets at fair value through profit or loss |  |  |  |
Derivative asset | ₫ 1,103,827 | ₫ 1,532,174 |  | $ 45,359,646
Derivative asset, Non-current portion | 918,040 | 984,164 |  | 37,725,087
Derivative asset, Current portion | 185,787 | 548,010 | [1] | 7,634,559
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities | ₫ 21,655,938 | ₫ 19,585,595 |  | $ 889,909,102
Derivative Liability, Statement of Financial Position [Extensible Enumeration] | Derivative and Financial Liabilities, Non Current | Derivative and Financial Liabilities, Non Current |  | Derivative and Financial Liabilities, Non Current
Derivative liabilities, Non-current portion | ₫ 36,326 | ₫ 137,057 |  | $ 1,492,747
Derivative Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] | Other Liabilities, Noncurrent | Other Liabilities, Noncurrent |  | Other Liabilities, Noncurrent
Derivative liabilities, Current portion | ₫ 21,619,612 | ₫ 19,448,538 |  | $ 888,416,355
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration] | Other Liabilities, Current | Other Liabilities, Current |  | Other Liabilities, Current
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 | 185,787 | 614,134 |  | $ 7,634,559
Other investments |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |
Derivative asset | 918,040 | 918,040 |  | 37,725,087
DPS2 |  |  |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities | 21,619,612 | 18,258,063 |  | 888,416,355
Convertible debenture |  |  |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities |  | 1,190,475 |  |
Warrant Liability |  |  |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities | 36,326 | 137,057 |  | $ 1,492,747
Quoted prices in active markets for identical instruments (Level 1) |  |  |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities | 36,326 | 137,057 |  |
Derivative liabilities, Non-current portion | 36,326 | 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 | 36,326 | 137,057 |  |
Significant unobservable inputs (Level 3) |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |
Derivative asset | 1,103,827 | 1,532,174 |  |
Derivative asset, Non-current portion | 918,040 | 984,164 |  |
Derivative asset, Current portion | 185,787 | 548,010 |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities | 21,619,612 | 19,448,538 |  |
Derivative liabilities, Current portion | 21,619,612 | 19,448,538 |  |
Significant unobservable inputs (Level 3) | Cross currency interest rate swaps contract |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |
Derivative asset | 185,787 | 614,134 |  |
Significant unobservable inputs (Level 3) | Other investments |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |
Derivative asset | 918,040 | 918,040 |  |
Significant unobservable inputs (Level 3) | DPS2 |  |  |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities | ₫ 21,619,612 | 18,258,063 |  |
Significant unobservable inputs (Level 3) | Convertible debenture |  |  |  |
Financial liability at fair value through profit or loss |  |  |  |
Derivative liabilities |  | ₫ 1,190,475 |  |
[1] | As adjusted to reflect the historical financial statements of VinES JSC acquired in January 2024, deemed as reorganization under common control (Note 3).

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