Article 398 of Commercial Code

1 - The entries in the current account as a whole shall be indivisible before the account is closed and the final balance is determined. Only the closing of the account shall give rise to the overall set-off of all entries in the account. 2 - Nevertheless, a creditor of either party to the account may, while the account is operating, levy attachment on his debtor's credit balance at the time attachment is levied. In this case, the person with whom the account is opened shall draw up a provisional balance of the account to reveal the position of the person against whom attachment is levied at the time attachment is levied. - Where it is agreed to prohibit the person against whom attachment is levied from disposing of his credit balance while the account is operating, attachment shall take effect only in respect of the final balance appearing in his favour when the account is closed.