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Federal Act on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)
of 30 March 1911 (Status as of 9 February 2023)
Art. 117
II. In relation to current accounts
1 The mere posting of individual entries in a current account does not result in novation.
2 However, there is a presumption of novation if the balance on the account has been drawn and acknowledged.
3 Where special security exists for one of the account entries, unless otherwise agreed, such security is retained even if the balance on the account is drawn and acknowledged.