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LEASES - Net investment in sales-type leases (Details) ₫ in Millions | Dec. 31, 2024 VND (₫) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 VND (₫)
--- | --- | --- | ---
LEASES |  |  |  |
Gross lease receivables | ₫ 1,642,125 | $ 67,479,967 | ₫ 904,418 |
Received cash | (203,199) | (8,350,072) | (53,765) |
Unearned interest income | (279,473) | (11,484,405) | (142,436) |
Net investment in sales-type leases | 1,159,453 | 47,645,490 | 708,217 |
Current net investment in sales-type lease | 134,713 | 5,535,772 | 87,552 | [1]
Non-current net investment in sales-type lease | ₫ 1,024,740 | $ 42,109,719 | ₫ 620,665 | [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 Present value of lease payments not yet received by lessor and amount expected to be derived from underlying asset, following end of lease term guaranteed by lessee or other third party unrelated to lessor, from sales-type lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479773/842-30-50-6 + Details
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- Definition Amount, after allowance for credit loss, of net investment in sales-type lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 30 -Topic 842 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479016/842-30-45-1 + Details
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- Definition Amount, after allowance for credit loss, of net investment in sales-type lease, classified as current. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 30 -Topic 842 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479016/842-30-45-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 45 -Paragraph 2 -SubTopic 30 -Topic 842 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479016/842-30-45-2 + Details
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- Definition Amount, after allowance for credit loss, of net investment in sales-type lease, classified as noncurrent. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 30 -Topic 842 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479016/842-30-45-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 45 -Paragraph 2 -SubTopic 30 -Topic 842 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479016/842-30-45-2 + Details
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- Definition The amount of cash received from sales-type lease receivables. + References No definition available. + Details
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- Definition Amount of unearned interest income for sales-type lease receivables. + References No definition available. + Details
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