{"id":3004,"date":"2026-03-03T09:45:25","date_gmt":"2026-03-03T02:45:25","guid":{"rendered":"https:\/\/weflyip.com\/?p=3004"},"modified":"2026-03-03T09:50:13","modified_gmt":"2026-03-03T02:50:13","slug":"phan-biet-von-dieu-le-va-von-cua-chu-so-huu-trong-doanh-nghiep-2","status":"publish","type":"post","link":"https:\/\/weflyip.com\/en\/phan-biet-von-dieu-le-va-von-cua-chu-so-huu-trong-doanh-nghiep-2\/","title":{"rendered":"Distinguish between charter capital and owners\u2019 equity in a business."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3004\" class=\"elementor elementor-3004\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9081cb3 e-con-full e-flex e-con e-parent\" data-id=\"9081cb3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce20baf elementor-widget elementor-widget-heading\" data-id=\"ce20baf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Distinguish between charter capital and owners\u2019 equity in a business.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-142509a e-con-full e-flex e-con e-parent\" data-id=\"142509a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb8fdbb elementor-widget elementor-widget-text-editor\" data-id=\"bb8fdbb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"xdj266r x14z9mp xat24cr x1lziwak x1vvkbs x126k92a\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-3005 size-full\" src=\"https:\/\/weflyip.com\/wp-content\/uploads\/2026\/03\/unnamed-1.png\" alt=\"\" width=\"512\" height=\"429\" srcset=\"https:\/\/weflyip.com\/wp-content\/uploads\/2026\/03\/unnamed-1.png 512w, https:\/\/weflyip.com\/wp-content\/uploads\/2026\/03\/unnamed-1-300x251.png 300w, https:\/\/weflyip.com\/wp-content\/uploads\/2026\/03\/unnamed-1-14x12.png 14w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/div><div class=\"x14z9mp xat24cr x1lziwak x1vvkbs xtlvy1s x126k92a\"><div dir=\"auto\"><div id=\"6a84_3hl0l\" data-component=\"rtf-block\"><p><span style=\"font-weight: 400;\">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><p><span style=\"font-weight: 400;\">Charter capital<\/span><\/p><p><span style=\"font-weight: 400;\">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><p><span style=\"font-weight: 400;\">Characteristics of charter capital:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is a specific figure <\/span>initial registration<span style=\"font-weight: 400;\"> at the time of business establishment.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reflects <\/span>the level of liability commitment<span style=\"font-weight: 400;\"> of the owner\/member\/shareholder.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It may be increased or decreased during the course of operation, but procedures for changing the business registration must be carried out.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It serves as the basis for determining ownership ratio, voting rights, and profit distribution.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">2\ufe0f\u20e3 Owners\u2019 equity<\/span><\/p><p><span style=\"font-weight: 400;\">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><span style=\"font-weight: 400;\">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><p><span style=\"font-weight: 400;\">In other words, <\/span><b>\ud83c\uddec\ud83c\udde7 Ti\u1ebfng Anh:\nOwners\u2019 equity = Total assets \u2212 Total liabilities<\/b><\/p><p><b>\ud83d\udcccFrom the above analysis, it can be seen that charter capital and owners\u2019 equity differ in the following aspects:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding stability: Charter capital is relatively stable, whereas owners\u2019 equity continuously fluctuates according to the enterprise\u2019s profit or loss results.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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><p><span style=\"font-weight: 400;\">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><p><span style=\"font-weight: 400;\">Place your trust in Wefly and gain peace of mind in return!<\/span><\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2de09e5 e-flex e-con-boxed e-con e-child\" data-id=\"2de09e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c43b3c5 elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c43b3c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udccd\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4cd.svg\">Contact Information <\/b><strong>WEFLY IP CO., LTD<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">4th Floor \u2013 144 Nguyen Xien Street, Khuong Dinh Ward, Hanoi City.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Email: weflyip@gmail.com<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fanpage:<\/span><\/p><p><a href=\"https:\/\/www.facebook.com\/weflylawfirm?__cft__[0]=AZb0hCU7BpsDhOsNp45ENx27vZfQllVCRKE4U1WcwGKc2Em9N1FeMGYYvbjtN3ey53v4QH8OYZfcK8lxaitzQEZh4IkZh8JUtRyHwERoH4EzPc5OoS6_C3pHgB-eHihjxJYaOEQsreFsqi7IPkXaJSDU7ZrB2f4FLV4kA-iNcBW4dg&amp;__tn__=-]K-R\"><span style=\"font-weight: 400;\">https:\/\/www.facebook.com\/weflylawfirm<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Website: <\/span><a href=\"https:\/\/weflyip.com\/en\"><span style=\"font-weight: 400;\">https:\/\/www.weflyip.com\/<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Hotline: 0353 506 522<\/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>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>PH\u00c2N BI\u1ec6T V\u1ed0N \u0110I\u1ec0U L\u1ec6 V\u00c0 V\u1ed0N C\u1ee6A CH\u1ee6 S\u1ede H\u1eeeU TRONG DOANH NGHI\u1ec6P 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 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2994,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24,28],"tags":[],"class_list":["post-3004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-phap-luat","category-tin-tuc-ve-wefly-lawfirm"],"_links":{"self":[{"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts\/3004","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=3004"}],"version-history":[{"count":7,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts\/3004\/revisions"}],"predecessor-version":[{"id":3012,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/posts\/3004\/revisions\/3012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/media\/2994"}],"wp:attachment":[{"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/media?parent=3004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/categories?post=3004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weflyip.com\/en\/wp-json\/wp\/v2\/tags?post=3004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}