Money is recorded on it in = escapeHtml($form_currency) ?>, so that stays.
>
= $form_reconciled ? 'Its first reconciled statement starts from it, so it stays - undo its reconciliations to change it.' : ($form_row && $form_row['line_count'] ? 'What it held before the first line here - changing it moves every balance after.' : 'What it holds before anything is recorded here.') ?>> A card owing money starts below zero.