Whenever the president, director or other person at the head of any of the institutions, corporations and companies incorporated pursuant to the laws of Puerto Rico, and corporations and partnerships not incorporated in Puerto Rico engaged in the transaction of business in the Commonwealth, receives such a notice, he/she shall deliver to the Collection Center a duplicate list of real property and shares therein, previously mentioned here, adding a list and appraisal of all the property that said institution owns, possesses or has. Said property shall be listed in detail and said list shall include, in addition to the true and complete answers to the questions posed by the Collection Center, a list of the capital (and par and market value of capital shares if this should be divided into shares); the value of the plant and machinery it owns; the value of the bonds issued, their market value and the names and respective residences of the holders of said bonds; surplus and undivided profits; all interest, stock or shares in any ship or vessel, whether said ship or vessel is in or out of port; the gross and net profits for the past business year; the total sum of deposits (in case cash

s; all interest, stock or shares in any ship or vessel, whether said ship or vessel is in or out of port; the gross and net profits for the past business year; the total sum of deposits (in case cash or other objects of value are received as deposits); all the money, and the nature and worth of all franchises and concessions owned by them or that such institutions, corporations or companies have and possess. At the time of delivery of said lists and valuations to the Collection Center, said president, director or other person at the head, shall make and sign an oath as to the truth and exactness of said lists and valuations which shall be basically the same as the oath or affirmance required from private property owners by § 5070 of this title; and said lists or appraisals shall be made on blank return forms supplied by the Collection Center.\nHistory —Aug. 30, 1991, No. 83, § 3.33.