In this Act, unless the subject and context indicate otherwise, (a) "bank and financial institution" means the tribunal established under section 4. (b) "tribunal" means the tribunal established under section 4. (c) ) "Member" shall mean a member of the Tribunal established under Section 4 and that term shall include the Chairperson of the Tribunal. (d) "Appellate Tribunal" shall mean the Appellate Tribunal established under Section 8. (e) "Appellate Hearing Officer" means (f) "loan" means movable, immovable property, mortgage, mortgage or other necessary security or collateral or the principal and interest of a loan given to a debtor by a bank or financial institution and by that word means off-balance sheet transactions. (g) "Debtor" means a person who takes a loan from a bank or a financial institution, a firm, a company or an organized organization established in accordance with prevailing laws and the term also refers to a person who gives a guarantee. (h) "Debt recovery officer" shall mean the officer appointed under section 28. (i) "Prescribed" or "as prescribed" shall mean prescribed or prescribed in the rules made under this Act.