Article 399 of Commercial Code

1 - If a period is specified for closing the account, it shall be closed upon its expiry, and it may be closed before the expiry of that period by agreement of the parties. 2 - If no period is specified for the current account, it may be closed at any time at the will of either party, subject to the notice periods agreed upon or established by custom. - In all cases, the account shall be closed upon the death, loss of capacity, or bankruptcy of either party. 4 - The account may be suspended temporarily during its operation to establish the position of each party, at the times agreed upon by the parties or determined by local custom, or otherwise at the end of every three months.