On December 25, 2025, the Supreme People’s Court published 10 new precedents under Decision No. 339a/QD-CA issued by the Chief Justice of the Supreme People’s Court. Accordingly, these precedents are to be studied and applied in adjudication from February 1, 2026. A remarkable one among them is Precedent No. 78/2025/AL regarding determination of the purposes of capital contribution to a company, which should be referred during operations of businesses.