Yes According to the query of Article 384 of the Criminal Law of People's Republic of China (PRC), it can be known that state functionaries who take advantage of their positions to misappropriate public funds for personal use or engage in illegal activities, or misappropriate public funds for profit-making activities in a large amount, shall be punished as embezzlement and sentenced to fixed-term imprisonment of not more than five years. Therefore, the commission generated by misappropriation of public funds for futures speculation needs to be refunded.