English to French Bus/Financial Finance (general) Comptes-rendus de réunions

Bonjour,

Je traduis des comptes-rendus de réunions de Conseil d'administration.

Dans le présent contexte, est-il question d'une créance étant donné qu'il y a défaut paiement ? Ou alors, un billet, un effet ou un titre ?

"Mr. S. asked for that the word 'bankruptcy' should be replaced by ‘gestion controlée’.
All participants agreed to modify this point of the agenda.
[...]
Default of Euro 20 million
Mr. H. mentioned that the day before an [entity] ***note*** for EUR 20m was unpaid.
This ***note*** was subscribed mainly by clients of [entity] (Lisbon branch).
From a formal point of view this is the first default for the purpose of gestion controlée.
[...]
This note was not guaranteed by [other entity]."

Merci beaucoup.