SUPPLIER FINANCE PROGRAMS (Tables)

6 Months Ended

Jun. 30, 2025

SUPPLIER FINANCE PROGRAMS

Schedule of carrying amount of liabilities that are part of supplier finance arrangements


		As of December 31, 2024		As of June 30, 2025
		VND million		VND million		USD
Presented as trade payables
Opening balance		—		240,318		9,592,767
Added during the period		240,318		973,917		38,875,818
Settled during the period		—		(278,315)		(11,109,492)
Ending balance		240,318		935,920		37,359,093
In which:
Suppliers have subsequently received payment		64,230		343,250		13,701,501

Schedule of range of payment due dates and the interest charged


		As of December 31, 2024		As of June 30, 2025
Liabilities that are part of the arrangement		Less than 180 days		Less than 180 days
Interest charged under the arrangement		9.94	%	9.64	%