As used in this part 1, unless the context otherwise requires:
(1) Bank includes any person or association of persons, whether incorporated or not, carrying on the business of banking.
(2) Fiduciary includes a trustee under any trust, expressed, implied, resulting, or constructive, executor, administrator, personal representative, guardian, conservator, curator, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a corporation, public or private, public officer, or any other person acting in a fiduciary capacity for any person, trust, or estate.
(3) Person includes a corporation, partnership, or other association, or two or more persons having a joint or common interest.
(4) Principal includes any person to whom a fiduciary as such owes an obligation.
Source: L. 23: p. 173, � 1. CSA: C. 67, � 1. CRS 53: � 57-1-1. C.R.S. 1963: � 57-1-1. L. 2002: (2) amended, p. 650, � 1, effective July 1.