Section 14: Interpretation.

In this Act, unless the context otherwise requires-
"appropriate authority" means the Secretary to the Federal Government or any person he may designate in that behalf by an instrument published in the Federal Gazette;
"assets" includes all kinds of property, real and personal, movable and immovable, and, without prejudice to the generality of the foregoing, includes land (developed or undeveloped), buildings, factory, workshop, warehouse, ships, aircraft, motor vehicle, furniture, household goods and electronic equipment, farms, stock-in-trade, stocks, shares, debentures, treasury certificates, savings bonds, interests and dividends;
"Bank" includes the Central Bank of Nigeria, commercial banks, merchants banks, acceptance houses, discount houses, financial institutions or any other authorised dealer appointed under the Foreign Exchange (Monitoring and Miscellaneous Provisions) Act;
"Chief Executive" means the chairman, the managing director or other similar officer of a bank including the Central Bank of Nigeria;
"employee" or "employee of a bank" includes the Governor, the Chairman and members of the Board, Managing Director, Director, General Manager, Manager, Examiner, Inspector, Controller, Agent, Supervisor, Officer, Clerk, Cashier, Messenger, Cleaner, Driver, and any other category of workers of the Central Bank, a bank or other financial institution of whatever title or designation, whether general or peculiar to the Bank; and for the avoidance of doubt, it includes a person engaged as a part-time, casual or temporary worker and also any worker deployed to work in any branch or office of the Bank in or outside Nigeria;
"fraudulent, fictitious or artificial transaction" means a disposal or purchase of assets by an employee of a bank at a price below the market value of such assets and in a manner or circumstance that it can be reasonably inferred that the parties could not have been dealing legitimately or that there might have been some other consideration for the transaction;
"High Court" means a High Court of a State, the Federal High Court or the High Court of the Federal Capital Territory, Abuja.
"spouse" means any wife or husband of the employee whether the marriage was contracted under the Marriage Act, Customary Law, Islamic or any other form of marriage and includes a person with whom the employee is cohabiting.