Glossary entry (derived from question below)
Spanish term or phrase:
patrimonio neto vs. fondos propios (España)
English translation:
Equity (patrimonio neto) / Shareholders' equity (fondos propios)
Added to glossary by
Seth Phillips
Oct 22, 2015 01:10
8 yrs ago
62 viewers *
Spanish term
Chile
fondos propios (see explanaton)
Spanish to English
Tech/Engineering
Accounting
Spanish CCAA
I always translate both fondos propios and patrimonio neto as shareholders' equity. Is there a true distinction between the two. My dictionaries don't think so. If there is indeed no difference, how should I render this pair?
A) PATRIMONIO NETO A.1 FONDOS PROPIOS
1. Capital
V. Rtdos. Ejercicios anteriores
Vil, Resultado del ejercicio C) PASIVO CORRIENTE
III. Deudas con ent. De crédito
2. Deudas con ent. de crédito
V. Acreedores comerciales y otras cuentas a pagar 2, Proveedores empresas grupo y asociadas
6, Otras deudas con las Administraciones Públicas
A) PATRIMONIO NETO A.1 FONDOS PROPIOS
1. Capital
V. Rtdos. Ejercicios anteriores
Vil, Resultado del ejercicio C) PASIVO CORRIENTE
III. Deudas con ent. De crédito
2. Deudas con ent. de crédito
V. Acreedores comerciales y otras cuentas a pagar 2, Proveedores empresas grupo y asociadas
6, Otras deudas con las Administraciones Públicas
Proposed translations
(English)
| 4 +1 | Equity (patrimonio neto) / Shareholders' equity (fondos propios) |
Seth Phillips
|
| 4 | shareholders' equity |
sara_ariff
|
| 3 | funds employed |
Adrian MM. (X)
|
References
| capital and reserves |
Robert Carter
|
Change log
Oct 29, 2015 22:35: Seth Phillips Created KOG entry
Proposed translations
+1
24 mins
Seth Phillips
United States
United States
Native in English
Specializes in field
United States
M.S. Leg/Fin Translator - 12 yrs - MemoQ
Native in: English (Variants: UK, US, British) 
Works in: Spanish to English, Portuguese to English, French to English, and 2 more.
Related KudoZ points
:
20
Selected
Equity (patrimonio neto) / Shareholders' equity (fondos propios)
In anncual accounts from Spain, both fondos propios and patriomonio neto are used distinctively. In my experience I've used "equity" and "Shareholders' equity" to distinguish the two. In Latin America, however, patriomonio neto (and capital contable in Mx) is the same as fondos propios in Spain.
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Note added at 27 mins (2015-10-22 01:38:19 GMT)
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annual*
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Note added at 27 mins (2015-10-22 01:38:19 GMT)
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annual*
4 KudoZ points awarded for this answer.
1 hr
Spanish term (edited):
fondos propios
funds employed
vs. net equity for PATRIMONIO NETO.
No context given for the corporate body or partnership referred to, but 'capital employed' might double up with headinh 1. of capital.
No context given for the corporate body or partnership referred to, but 'capital employed' might double up with headinh 1. of capital.
28 days
shareholders' equity
I have also always translated fondos propios differently from patrimonio neto when translating the balance sheet and notes to the financial statements.
Patrimonio neto = Equity
fondos propios = shareholders' equity
Patrimonio neto = Equity
fondos propios = shareholders' equity
Reference comments
18 mins
Robert Carter
Mexico
Mexico
Native in English
Works in field
Mexico
Translating full-time since 1998
Native in: English (Variant: British)
Works in: Spanish to English
Related KudoZ points
:
60
Reference:
capital and reserves
See the last entry in this KudoZ reference, posted some time later than the chosen entry. I think it looks correct to me, particularly in light of the second reference posted here.
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