SPANISH COMMERCIAL CODE TITLE IX CONTRACT CURRENT ACCOUNT Article 602. The current account is a commutative bilateral contract by which a party refers to another or receives from her property amounts of money or other valuables without the application of a particular job or obligation of having to order a quantity or value equivalent, but by credit the sender for remittance, payable at the times agreed to compensate them at once to concurrence of debit and credit and pay the balance. Article 603. Accounts that do not meet all the conditions set forth in the preceding article are simple or management accounts and are not subject to the provisions of this Title. Article 604. All dealings between merchants domiciled or not in one place or between a merchant and one not, and all communicable property values ​​may be the subject of the current account. Article 605. Before the conclusion of the current account none of the parties is considered as a...