Als hij daar dan nog de vermelding maakt dat hij 35.000,00 € terugbetaald zou hebben, implicerend dus dat hij beseft dat hij inderdaad veel meer moest terugbetalen, doch dit nooit gedaan heeft en ook geen enkel bewijs daarvan aanbrengt.
If he makes the entry that he would have repaid € 35,000.00, implying so that he realizes that he had to pay back much more indeed, but this has never been done and also no evidence thereof make.
If he then makes the statement that he should pay € 35,000.00, thus implying that he realizes that he actually had to pay a lot more, but this has never been done and make no proof thereof.
If it still has the indication is that he would have repaid € 35,000.00, meaning so that he realizes that he is indeed much more had to repay, but this has never been done and also make no proof of this.