Spanish term
Translator
Native in: Spanish 
Works in: English to Spanish, Spanish to English, Portuguese to Spanish, and 2 more.
Capital social
Patrimonio
Capital Social
Reserva legal
Resultados acumulados
Gracias
| 4 +2 | accumulated fund |
Edward Tully
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| 4 +1 | endowment fund (of a charitable /non-profit organisation) |
Adrian MM.
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| 4 | The (association) members' contributions |
Francois Boye
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| 2 | Owner’s equity |
Meridy Lippoldt
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| social capital |
Lisa Rosengard
|
Proposed translations
Because your words matter
Native in: English (Variants: UK, US) 
Works in: Spanish to English
accumulated fund
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Note added at 1 hr (2023-09-01 22:02:02 GMT)
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In answer to your question, yes, 'fund/net balance' would be suitable here.
| Could it be Fund Balance? Cause I translated resultados acumulados as accumulated funds. I really appreciate your help. |
| agree |
patinba
17 hrs
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Many thanks! ;-)
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| agree |
Andrew Bramhall
: Yes, net balance sounds right.
22 hrs
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Many thanks! ;-)
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| neutral |
AllegroTrans
: No, it's the original fund with which the non-profit was endowed
23 hrs
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No, it's not.
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Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
endowment fund (of a charitable /non-profit organisation)
So, scouring the previous 150-odd ProZ glossary translations and IATE, I look in vain for an endowment, but stand corrected by beady-eyed experts.
Moral of the story: work backwards or 'inductively' from the charity, rather than deductively from the ST / source text of capital social.
Patrimonio: equity
An endowment is a nonprofit's investable assets, which are used for operations or programs that are consistent with the wishes of the donor(s).
An endowment fund is a financial asset, typically held by a non-profit organization, which contains the capital investments and related earnings ...
http://www.councilofnonprofits.org/running-nonprofit/fundraising-and-resource-development/endowments
United States
MSL Translation Services
Native in: English
Works in: French to English, Spanish to English, Italian to English, and 1 more.
Owner’s equity
| agree |
Carina Mariani
14 hrs
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| disagree |
AllegroTrans
: It's a charitable association so it doesn't have owners // Yes it is as standard entry but I don't think you will find it in the accounts of a non-profit non-shareholder entity
20 hrs
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While it is true that it is a non-profit organization, the concept of owner’s equity is a standard entry on balance sheets and the concept should be understood by anyone knowledgeable about financial statements regardless.
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United States
An economic geek with social skills
Native in: French
Works in: English to French, French to English, Spanish to English, and 1 more.
The (association) members' contributions
| neutral |
AllegroTrans
: and what if the founding fund was a legacy or state aid? or a donation by a stranger?// please see askers's text: "como entidad perceptora de donaciones"; doesn't that effectively mean it's a charity?
11 hrs
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An association isn't a foundation. PLS read the 1901 French law on associations
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Reference comments
United Kingdom
experienced and well qualified linguist
Native in: English (Variant: UK)
Works in: Spanish to English, English, Spanish, and 3 more.
Discussion
And have you looked at the 150-odd previous questions about this phrase?