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INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2024

INTANGIBLE ASSETS, NET

Schedule of finite-lived intangible assets


		As of December 31, 2023						As of December 31, 2024
				Accumulated		Net carrying				Accumulated		Net carrying		Net carrying
		Cost		amortization		value		Cost		amortization		value		value
		VND million		VND million		VND million		VND million		VND million		VND million		USD
Finite-lived intangible assets:
License		3,690,720		(3,690,720)		—		3,690,720		(3,690,720)		—		—
Software (i)		2,104,594		(894,168)		1,210,426		2,237,380		(1,263,481)		973,899		40,020,505
Purchased software under development phase		120,157		—		120,157		169,248		—		169,248		6,954,921
Others		26,120		(10,379)		15,741		43,527		(22,039)		21,488		883,008
Total		5,941,591		(4,595,267)		1,346,324		6,140,875		(4,976,240)		1,164,635		47,858,434

(i)	Weighted-average remaining useful life of 56 months as of December 31, 2024 (2023: 53 months, 2022: 43 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, 2024 for each of the next five years (in VND million):


2025		333,303
2026		253,070
2027		195,865
2028		127,754
2029 and thereafter		254,643