I mean, a bank can theoretically just make an account on their books and put a balance in there. But as I said, account balances are liabilities of the bank, not assets.
Ha, just saw this 😅
https://www.reuters.com/business/finance/citigroup-mistakenly-credits-customer-account-with-81-trillion-near-miss-ft-2025-02-28/
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Bank error in your favor