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SHORT-TERM PREPAYMENTS, OTHER RECEIVABLES AND OTHER ASSETS (Details) ₫ in Millions | Dec. 31, 2024 VND (₫) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 VND (₫)
--- | --- | --- | ---
SHORT-TERM PREPAYMENTS, OTHER RECEIVABLES AND OTHER ASSETS |  |  |  |
Cash collateral and other deposits | ₫ 1,245,806 | $ 51,194,000 | ₫ 504,120 |
Valued added tax deductible | 7,829,343 | 321,731,785 | 6,529,776 |
Import tax to be refunded | 1,281,331 | 52,653,832 | 592,559 |
Other receivables | 284,540 | 11,692,624 | 9,245 |
Other prepaid expenses and other assets | 844,098 | 34,686,583 | 370,403 |
TOTAL | ₫ 11,485,118 | $ 471,958,825 | ₫ 8,006,103 | [1]
[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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- Definition Carrying amount as of the balance sheet date of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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