The investment capital of private enterprise owners is regulated in Article 189 Enterprise Law as follows:

Investment capital of private business owners

1. The investment capital of a private business owner is registered by the business owner himself. Private enterprise owners are obliged to accurately register the total investment capital, clearly stating the capital amount in Vietnam Dong, freely convertible foreign currencies, gold and other assets; For capital in other assets, the type of asset, quantity and remaining value of each type of asset must also be clearly stated.

2. All capital and assets, including loans and leased assets, used in the business activities of the enterprise must be fully recorded in the accounting books and financial reports of the enterprise in accordance with the provisions of law. the law.

3. During the operation process, the owner of a private enterprise has the right to increase or decrease his or her investment capital in the enterprise's business activities. The increase or decrease in investment capital of a private enterprise owner must be fully recorded in accounting books. In case the investment capital is reduced to less than the registered investment capital, the private enterprise owner can only reduce the capital after registering with the Business Registration Authority.

According to regulations, during the operation process, private business owners have the right to increase or decrease their investment capital in the business activities of the enterprise.

When increasing or decreasing investment capital, private business owners must fully record it in accounting books.