How does “Unreconciled, Adjustments and Import” work on the Bank page?

Unreconciled is the Xero side of the same gap: every bank entry waiting to be reconciled, across all companies, with a New Xero transaction button to create the accounting side of a reconciliation and a delete for dud entries. Adjustments is an overlay only — nothing on it is written to Xero, and a line that already exists (typically keyed into a sibling organisation) is excluded rather than deleted. Import converts any bank's CSV export into Xero's statement-import format for backfilling days a feed missed; the data stays in the browser and the final import is done in Xero. Where: Bank (/accounts/bank-summary).