P.R. Laws tit. 7, § 232l
(a) The original of the account books and registers of the international banking entity shall be kept in its main business office in Puerto Rico and shall reflect such details and be kept in such a manner as may be required by the regulations of the Commissioner.
(b) Such account books and registers have to be segregated and kept separately from the account books and registers of any other person.
(c) The originals of the account books and registers of an international banking entity shall be deemed as belonging to such international banking entity regardless of whether such entity is a person or constitutes a unit of another person, and a duplicate thereof may be kept and maintained in its country of origin.
History —Aug. 11, 1989, No. 52, p. 178, § 14; Aug. 11, 1996, No. 121, § 7.