That’s helpful. How about Nostro and Vostro accounts used as the balancing item with sub-ledgers like agency banks. (In essence memorandum accounts on a control

That’s helpful. How about Nostro and Vostro accounts used as the balancing item with sub-ledgers like agency banks. (In essence memorandum accounts on a control account) How would you handle a three legged agency bank transaction as you get in a BACS file (source, Nostro, destination)?