{"id":2993,"date":"2026-03-03T09:26:15","date_gmt":"2026-03-03T02:26:15","guid":{"rendered":"https:\/\/weflyip.com\/?p=2993"},"modified":"2026-03-03T09:40:05","modified_gmt":"2026-03-03T02:40:05","slug":"phan-biet-von-dieu-le-va-von-cua-chu-so-huu-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/weflyip.com\/en\/phan-biet-von-dieu-le-va-von-cua-chu-so-huu-trong-doanh-nghiep\/","title":{"rendered":"Distinguish between charter capital and owners\u2019 equity in a business."},"content":{"rendered":"
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Capital is an important factor determining the operation of a business. Charter capital and owners\u2019 equity are frequently mentioned concepts. However, these two terms are completely different in their legal nature. Misunderstanding them may lead to confusion in capital contribution, profit distribution, determination of asset liability, and even legal risks. In this article, let\u2019s explore and distinguish them together with WEFLY!<\/span><\/p>

\"1\ufe0f\u20e3\"V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/p>

According to Clause 34, Article 4 of the 2020 Law on Enterprises (as amended and supplemented by the 2025 Law on Enterprises), charter capital is the total value of assets contributed or committed to be contributed by company members or the company owner upon the establishment of a limited liability company or a partnership; for a joint-stock company, it is the total par value of shares that have been sold or registered for subscription at the time of establishment.<\/span><\/p>

Characteristics of charter capital:<\/span><\/p>

  • Is a specific figure <\/span>initial registration<\/b> at the time of business establishment.<\/span><\/li>
  • Reflects <\/span>the level of liability commitment<\/b> of the owner\/member\/shareholder.<\/span><\/li>
  • It may be increased or decreased during the course of operation, but procedures for changing the business registration must be carried out.<\/span><\/li>
  • It serves as the basis for determining ownership ratio, voting rights, and profit distribution.<\/span><\/li><\/ul>

    \"2\ufe0f\u20e3\"V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>

    Owners\u2019 equity is specifically regulated under the Principles of Accounting for Owners\u2019 Equity in Part B \u2013 Accounting Principles of Circular No. 99\/2025\/TT-BTC (replacing Circular No. 200\/2014\/TT-BTC). Accordingly:<\/span>Owners\u2019 equity is the net asset portion of an enterprise remaining after deducting liabilities, which belongs to shareholders or capital-contributing members (owners). Owners\u2019 equity must be recorded and monitored in detail according to each source of formation, such as owners\u2019 contributed capital, profits from business operations, and revaluation differences of assets.<\/span><\/p>

    In other words, <\/span>\ud83c\uddec\ud83c\udde7 Ti\u1ebfng Anh:\nOwners\u2019 equity = Total assets \u2212 Total liabilities<\/b><\/p>

    \"\ud83d\udccc\"T\u1eeb c\u00e1c ph\u00e2n t\u00edch tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c nhau \u1edf 1 s\u1ed1 \u0111i\u1ec3m sau:<\/b><\/p>

    • Regarding the time of determination: Charter capital is determined when the enterprise registers its establishment and only changes upon completion of adjustment procedures, whereas owners\u2019 equity is determined at each point in time based on the actual financial situation.<\/span><\/li>
    • Regarding stability: Charter capital is relatively stable, whereas owners\u2019 equity continuously fluctuates according to the enterprise\u2019s profit or loss results.<\/span><\/li>
    • Regarding composition: Charter capital only includes the contributed or committed capital, whereas owners\u2019 equity includes contributed capital, retained earnings, various funds, and other differences.<\/span><\/li>
    • Regarding significance: Charter capital reflects the capital contribution commitment and liability level of members\/shareholders, whereas owners\u2019 equity reflects the actual remaining asset value of the enterprise after deducting liabilities.<\/span><\/li><\/ul>

      \"\ud83e\uddd1\u200d\u2696\ufe0f\" Wefly is proud to be a professional consulting and service organization specializing in Intellectual Property, Corporate, and Investment matters, with a team of personnel having many years of experience. Should you require consultation on enterprise establishment procedures, changes to enterprise registration information, intellectual property, investment matters, etc., please contact Wefly immediately for assistance.<\/span><\/p>

      Place your trust in Wefly and gain peace of mind in return!<\/span><\/p>

      ————————————————-<\/span><\/p>

      \"\u260e\ufe0f\" Contact Information<\/span><\/p>

      \"\u2764\ufe0f\" WEFLY IP CO., LTD<\/span><\/p>

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      \"\ud83d\udce7\" Email: weflyip@gmail.com<\/span><\/p>

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      #wefly<\/span><\/p>

      #thanhlapdoanhnghiep<\/span><\/p>

      #hkd<\/span><\/p>

      #vondieule<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

      V\u1ed1n l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh s\u1ef1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. V\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 nh\u1eefng kh\u00e1i ni\u1ec7m th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 hai thu\u1eadt ng\u1eef ho\u00e0n to\u00e0n kh\u00e1c bi\u1ec7t v\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd. Vi\u1ec7c hi\u1ec3u sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2993","post","type-post","status-publish","format-standard","hentry","category-chua-phan-loai-vi"],"_links":{"self":[{"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts\/2993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/comments?post=2993"}],"version-history":[{"count":7,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts\/2993\/revisions"}],"predecessor-version":[{"id":3003,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts\/2993\/revisions\/3003"}],"wp:attachment":[{"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/media?parent=2993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/categories?post=2993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/tags?post=2993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}