Als hij daar dan nog de vermelding maakt dat hij 35.000,00 EUR 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 refunded EUR 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 EUR 35,000.00, meaning so that he realizes that he had to repay indeed much more, but this has never been done and also make no proof of that.