In the economic theory there is a set of determinations of the equity. In our opinion, it is necessary to understand all property complex capable to bring financial result (profit) as the equity, i.e. in a natural and cost form is an asset of the entity. The charter capital is a size of deposits of founders to the entity in case of its opening. The category «charter capital» as object of financial accounting should be considered at least from three points of view: with economic, legal and accounting.