1. All debts arising from business relations, as are conducted between both parties to the current account, shall by the operation of the law be entered in said account, save where such debts are secured by legal or contractual securities. 2. Debts secured by contractual securities, whether they have been established by the debtor or a third party, may be entered in the current account, where all the parties concerned have expressly agreed on such entry.
Interpretation and application must be checked against the official text and current version.