P.R. Laws tit. 7, § 2104
(a) Every financial institution or holder, as defined in this chapter, is under the obligation to render an annual report to the Commissioner no later than the 10th day of August, as of the previous 30th of June, stating the sums of money and other liquid assets in its custody, having an aggregate value greater than one dollar ($1.00) that are presumed abandoned or unclaimed by this chapter.
(b) Said report shall state the name, if known, and the last known address of the owner of said money and other liquid assets and the value thereof, as well as a brief description of the abandoned assets including any number that identifies them and any other information that is required by the Commissioner through regulations.
(c) All the names that appear in said report shall be in alphabetical order and those owners whose names are unknown shall appear at the end of the report identified with the word “Unknown”.
(d) Every financial institution or holder, as defined in this chapter that, as of June 30 of any year, does not have in its custody any presumedly abandoned and unclaimed moneys or liquid assets, shall render a report to the Commissioner, stating this fact, no later than the 10th day of August of that same year.
History —July 28, 1989, No. 36, p. 116, § 5.