Legal basis: Article 185th of the Criminal Law of People's Republic of China (PRC). Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law. Staff members of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions, and personnel assigned by state-owned commercial banks, stock exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions to engage in public service in non-state-owned institutions specified in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law.
Article 5 of the Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery states that the standard of "large amount" for the crime of misappropriating funds is twice that for the crime of misappropriating public funds, that is, those who misappropriate funds are more than 60,000 yuan but less than 400,000 yuan.