Arabic source examples:

State of Kuwait · Statutory text

Article 400 of Commercial Code

English translation

Upon closure of the account, the debt represented by the balance shall be deemed immediately due, unless the parties have agreed otherwise or certain transactions required to be entered in the account have not been completed and their entry would alter the amount of the balance.
Arabic original
عنـد قـفـل الحساب يعتبر ديـن الرصيد حالاً ما لم يكن الطرفان قد اتفقا على غير ذلك أو لم تكن بعض العمليات الواجب إدخالها في الحساب قد تمت وكان من شأن قيدها تعديل مقدار الرصيد.

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