[1493-8.] SECTION  1232 . Dormant Accounts . — Any bank account upon which there has been no deposit, withdrawal, or other transaction at the request of the depositor for ten years after the end of the fiscal year in which the account was opened, or for ten years after  a stipulated period named in the application when the account was opened, shall thereafter become a dormant account. [1493-10 ( g ).] SECTION  1233 . Issue of Duplicate Deposit Books . — Whenever it shall be shown to the satisfaction of the Director of Posts that any deposit book, certificate, or other evidence of deposit in the bank, has been lost, destroyed, or stolen, or is being unlawfu lly detained by any person, he may issue a duplicate thereof which shall be valid for all purposes and the original shall thereupon be void. SECTION  1234 . Minimum Account . — No account shall be permitted for a sum less than one peso. [1493-6 ( g ).] SECTION  1235 . Transfer of Balances . — Balances in the bank shall not be transferred from one account to another account, except upon written order of the Director of Posts. SECTION  1236 . Failure of Depositor to Comply with Regulations . — When it shall appear that the owner of an account habitually fails to observe or disregards the Postal Savings Bank Law or regulations, the Director of Posts shall have authority to call in a nd cancel such account and pay to the owner the amount due him at that time. AaIDCS SECTION  1237 . Who May Open Accounts . — Any person over six years of age and not suffering under legal disability other than minority, may have one personal savings account, provided no parental or guardianship account is open in the same person's name, but  no such account may be opened or maintained in the names of two or more persons jointly, or in the name of any commercial firm or corporation. Personal accounts shall remain in the exclusive control of their owners regardless of the minority or marriage r elations of the latter. [1493-3 ( a ).] SECTION  1238 . Parental and Guardianship Accounts . — Any father or mother (but not both) may have one parental savings account for each of his or her Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 365