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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).

X

- Definition

The sum of amounts currently receivable other than from customers. 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

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- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed 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(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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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

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The amount of cash collateral and other deposits classified as current.

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Amount of asset related to consideration paid in advance for other costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

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No definition available.

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Carrying amount as of the balance sheet date of current portion of tariffs due either from customers or suppliers arising from sales or purchases, or as previously overpaid to tax authorities or vendors.

+ References

No definition available.

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