Significant Other Assets
Please keep in mind that you are constructing a market value balance sheet, so use the market values of the line items rather than their book values. For example, a loan to a third party or maybe a partner could bear interest at a very low rate, making the market value of the loan lower than its current balance; the reverse could also be true. The loan may not be collectable at all.
Other assets could also include fine art or other personal property. If small, these items still have to be shown at their market values, but will not materially change the risk profile of the partnership. If large, they may very well change the overall risk.
Securities holdings often require analysis as-if the subject partnership were actually two partnerships; see Multiple Properties and Significant Other Assets.