3.8.2 ‘Nostro’ and ‘vostro’ accounts
除了相互发送授权转账的指示外，银行还需要有系统，以便在此类付款的财务上相互结算，当涉及不同的货币时，使用nostro和vostro账户。”nostro”这个词的意思是”我们的”，而”vostro”的意思是”你的”。
As well as transmitting instructions to one another authorising transfers, banks need to have systems for settling up with each other financially in respect of such payments and, when different currencies are involved, nostro and vostro accounts are used. The word ‘nostro’ means ‘our’ and‘vostro’ means ‘your’.
EXAMPLE
从德国银行的角度来看，nostro账户是其在外国代理银行账簿上的账户，以外币计价。例如，以法兰克福德意志银行的名义开立的账户，位于纽约花旗银行的账簿中，以美国计价。德意志银行是花旗银行的客户。
From the point of view of a German bank, a nostro account is its account in the books of a foreign correspondent bank, denominated in foreign currency. An example would be an account in the name of Deutsche Bank, Frankfurt, in the books of Citibank, New York, denominated in US
Dollars.Deutsche Bank is a customer of Citibank.
从德国银行的角度来看，vostro账户是外国银行在该银行的账户，以欧元计价。vostro账户的一个例子是纽约花旗银行名下的账户，该账户保存在法兰克福的德意志银行的账簿中。该账户将以欧元计价，花旗银行将是德意志银行的客户。
From the point of view of a German bank, a vostro account is a foreign bank’s account with that bank, denominated in euro. An example of a vostro account would be an account in the name of Citibank, New York, maintained in the books of Deutsche Bank, Frankfurt. The account would be denominated in euro and Citibank would be a customer of Deutsche Bank.
当资金从德国汇出时，如果付款以外币计价，则使用nostro账户;如果付款以欧元计价，则使用vostro账户。
When funds are remitted from Germany, nostro accounts are used if the payment is denominated in foreign currency and vostro accounts are used if payment is denominated in euro.
银行对待他们的Notro账户的方式与任何其他客户对待他们的银行账户的方式相同。银行将保留自己的往来账户记录，称为”镜像账户”，并将银行对账单与这些镜像账户进行核对。
Banks treat their nostro accounts in the same way as any other customer would treat their bank account. The bank will maintain its own record of the nostro account, known as a ‘mirror account’, and will reconcile the bank statements against these mirror accounts (Wang, 2004).
为了保持准确的记录，银行试图对所有交易进行起息日：银行估计授权交易实际借记或贷记到nostro账户的日期，并在其镜像账户中使用这些日期（Wang，2004）。并非所有地方都不可能对交易进行价值测定 – 在这些情况下，将计算贷方或借方利息。
To maintain accurate records, the bank tries to value‑date all transactions: the bank estimates the date on which authorised transactions will actually be debited or credited to the nostro account and it uses these dates in its mirror account (Wang, 2004). Value‑dating of transactions is not possible everywhere – in these cases, credit or debit interests will be calculated.