Editing Nostro and vostro accounts (section)

===Conventions===
A bank counts a ''nostro'' account with a debit balance as a cash asset in its balance sheet.  Conversely, a ''vostro'' account with a credit balance (i.e. a deposit) is a liability, and a ''vostro'' with a debit balance (a loan) is an asset. Thus in many banks a credit entry on an account ("CR") is regarded as negative movement, and a debit ("DR") is positive - the reverse of usual commercial accounting conventions.

With the advent of computerized accounting, nostros and vostros just need to have opposite signs within any one bank's accounting system; that is, if a nostro in credit has a positive sign, then a vostro in credit must have a negative sign. This allows for a reconciliation by summing all accounts to zero (a trial balance) – the basic premise of [[Double-entry bookkeeping system|double-entry bookkeeping]].<ref>{{cite book |url=https://books.google.com/books?id=dxNP4CoJN4EC&q=nostro+account&pg=PA52 |title=Bank & Brokerage Back Office Procedures & Settlements |author=Mervyn J. King |date=2000 |page=52|publisher=Global Professional Publishi |isbn=9781579581060 }}</ref>