1. Where the entries of a current account contain cash debts evaluated in various currencies or non-fungible items, both parties may agree to have them entered in the current account; provided that they are entered under separate sections with due regard to the similarity of the payments represented thereby and that both parties allow the account to maintain its unity in spite of its several sections. 2. The balances of said sections shall be transferable, so that it would be possible, within the time limit specified by both parties or at most when closing the account, to conduct an offset between the various sections to extract a single balance.
Interpretation and application must be checked against the official text and current version.