Under this sign convention , credits and debits in the current and capital account must be reported with a plus sign , whilst net balances are to be calculated and reported as credits minus debits .
Vastavalt sellele märkide kokkuleppele tuleb jooksev ja kapitalikonto kreeditid ja deebetid esitada plussmärgiga ning netosaldode puhul tuleb arvutada ja esitada kreeditid miinus deebetid .