I would suggest and "working capital"



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Note added at 14 mins (2022-06-02 00:04:26 GMT)
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Payment term extension; working capital management; supply chain finance; reverse factoring; operations management; supply chain risk.

Working Capital: When It Can Be Negative - Investopediahttps://www.investopedia.com › ask
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Negative working capital happens when a company's current assets are less than its ... credit extension resulting in an increase in accounts payable.

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Note added at 18 mins (2022-06-02 00:08:49 GMT)
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Extension. Voluntary arrangements to restructure a firm's debt, under which the payment date is postponed.

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Note added at 25 mins (2022-06-02 00:16:13 GMT)
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Se llama ensanche a una ampliación o una prolongación de algo.

En tu contexto lo veo como "extension".

The term ensanche denotes amplitude, hence an increase or widening of capital

In the internet, the word 'ensanche' is associated with city expansion. To adapt that definition to a company, one should think about how a company expands.

A company expands through increasing its production capacity. This makes possible adapting to new economic contexts in case of saturation capacity.

At first I thought that, as you say, it had more to do with land expansion, as in, the expansion of land. If that is the case (which I don't think it is unless previous paragraphs indicate it), the correct term would be "enlargement", just as Collins suggests:
https://www.collinsdictionary.com/dictionary/spanish-english...

Still, I have the feeling it is not a proper business term, but one that was borrowed from another field to express a financial idea.
In that sense, the term "ensanchar" is more closely related to agronomy and refers to the act of expanding, as in gaining more space, with a small property that makes, in my opinion, the term "expansion" not optimal.

This property does come from the financial area, you are not "expanding" because the paragraph is not talking about growing in that sense, but about having a reserve to use in the case of needing it in three specific contexts: the second and third one are financial terms, or at least, in this case, they are used that way.

So, the first one also must be used that way, and in that sense, the best translation might be "development", since it talks about expanding, but in an economical context, where there is no physical space to expand.
Collins put this as a synonym of "expansion" in an economic sense
https://www.collinsdictionary.com/dictionary/english-thesaur...

A quick search in Google Scholar also shows the term "development" used in a more active way than "expansion", where it is used more in a historical sense. It also shows it being used in the same context as the paragraph you have shown. Di Giorgio (1999), in the Journal of Banking & Finance even uses both terms directly