El término “valor” según se usa en las secs. 46 a 54 de este título, significará cualquier obligación directa del Estado Libre Asociado de Puerto Rico, de los municipios de Puerto Rico, de las dependencias, entidades, corporaciones públicas, y las subdivisiones políticas del Gobierno de Puerto Rico, que conlleve el pago a su tenedor de principal, intereses o cualquier otro beneficio. Dicho término incluye bonos, pagarés, certificados de deuda, certificados interinos, cupones de bonos y cualquier otro documento de características similares.
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