In this chapter, unless the context or subject matter otherwise requires, the following terms shall have the meanings respectively ascribed to them by this section:
(1) BANK. Any person or association of persons, whether incorporated or not, carrying on the business of banking or trust company.
(2) FIDUCIARY. A trustee under any trust, expressed, implied, resulting or constructive, executor, administrator, 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. Such term includes a corporation, partnership, or other association, or two or more persons having a joint or common interest.
(4) PRINCIPAL. Any person to whom a fiduciary as such owes an obligation.