English term (edited): all such obligations of the entity

Similarly, management asserts that notes payable in the balance sheet include all such obligations of the entity.
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this means that the management has given its Scout's word that there are no liabilities that they have "forgotten to include in the balance sheet" in order to make the entity look better.


"notes payable" = what this entity owes to others = les dettes/obligations de cette entité

"What is Notes Payable?

In accounting, Notes Payable is a general ledger account in which a company records the face amounts of the promissory notes that it has issued. The amounts for the promissory notes (or simply notes) that have not been repaid are reported as part of the company's liabilities. The amounts are often reported on the balance sheet as long-term debt and/or short-term debt.

Generally, the balance in the Notes Payable account will be reported on the balance sheet as follows:
the amount due within one year of the balance sheet date will be a current liability, and
the amount not due within one year of the balance sheet date will be a noncurrent liability.
The company should also disclose pertinent information for the amounts owed on the notes. This will include the interest rates, maturity dates, collateral pledged, limitations imposed by the creditor, etc.


Une entité légale a obligation de produire la liste de ses obligations. Cette liste ... (liabilities). Cette liste doit être valorisée et constitue la partie droite du bilan.

https://books.google.co.uk/books?id=ySbJbD1a1E8C&pg=PA49&lpg...