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Explanation: Frédéric is right, and this is another suggestion that might work depending on the context.
Another thought: could "en l'état" in this case be equivalent to saying "immediately"?
Buzzy Local time: 17:05 Native speaker of: English PRO pts in pair: 377
Explanation: Couldn't it simply here that "état" is qualified by "des reconnaissances de dette"? In this case, the phrase would read "... unless rectified in the statement of acknowledgements of debt..."
IOU statement/account OR statement financial obligations
Explanation: In the context of the other answer, I think IOU account would fit here but "état" *is* statement, and this could be a reference to a "statement of financial obligations." Either way they have made accounting errors that could compromise their tax benefits.
French:TItles of Documents and Works
Etat des dettes du Canada s MASC
OBS - Source : Livre vert sur les états financiers vérifiés du Canada. s
English:TItles of Documents and Works
Statement of Financial Obligations Owing by Canada s