An agent is required to render, in accordance with his books, a specific and proper account of the amounts he received for the commission, returning to the principal, at the time and in the manner prescribed by him, the surplus which appears in his favor.\nIn case of tardiness he shall pay the legal rate of interest.\nThe loss of surplus funds shall be suffered by the principal, provided the agent has observed the instructions of the former with regard to their return.\nHistory —Commerce Code, 1932, § 181.
Puerto Rico Legal Code