N.C. Gen. Stat. § 32-2

(1) In this Article unless the context or subject matter otherwise requires:“Bank” includes any person or association of persons, whether incorporated or not, carrying on the business of banking.“Fiduciary” includes 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.“Person” includes a corporation, partnership, or other association, or two or more persons having a joint or common interest.“Principal” includes any person to whom a fiduciary as such owes an obligation.