All payments or remittances made to the travel operator must be entered immediately, in chronological order, in a register of payments or remittances, which may be kept in electronic form under the conditions defined in articles 1366 and 1367 of the Civil Code and which must be kept for ten years.
The travel operator is obliged to open an account in his name in a credit institution, which is exclusively dedicated to the receipt of payments or remittances. Only one such account may be opened in his name.
There may be no set-off or merger agreement between this account and any other account opened in the name of the same account holder.
The terms and conditions for the application of this article are laid down by order of the Minister responsible for tourism.