The following terms as used in this chapter shall have the meaning set forth hereinbelow, unless clearly incompatible with the purposes hereof:\n(a) Secretary. — The Secretary of the Treasury of Puerto Rico.\n(b) Person. — Includes an individual, a trust or an estate, a partnership or a corporation.\n(c) Certificate of deposit. — Any bearer instrument of deposit issued by a financial institution.\n(d) Financial institution. — Any institution engaged in the banking business, savings and loan association, savings bank, trust company, savings and loan cooperative and brokerage house doing business in the Commonwealth of Puerto Rico.\nHistory —Aug. 12, 1985, No. 1, p. 811, § 1.
Puerto Rico Legal Code