According to Article 85 of the Law on Commercial Banks, if a staff member of a commercial bank embezzles, misappropriates or embezzles the funds of the bank or its customers by taking advantage of his position, which constitutes a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given disciplinary sanctions. \x0d\ The crime of misappropriating funds refers to the behavior of personnel of companies, enterprises or other units who, by taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others for use, and the amount is large, which has not been paid back for more than three months, or the amount is large, profitable or illegal. \x0d\ This crime is objectively manifested as the behavior of the actor taking advantage of his position to misappropriate the funds of his own unit for personal use or lend them to others, and the amount is large, but it has been overdue for more than three months, but the amount is large, with profit-making or illegal purposes. Specifically, it includes the following two behaviors: \ x0d \ x0d \ 65438+. This is a slight misappropriation. Its constituent feature is that the actor takes advantage of the position of supervisor and the convenience of handling the funds of his own unit to misappropriate the funds of his own unit. The purpose is mainly for personal use or lending to others, but it has not been used for improper economic activities, and the amount of misappropriation is large and has not been returned for more than three months. According to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Embezzlement and Embezzlement in Violation of Company Law, misappropriation of unit funds 1 10,000 yuan to more than 30,000 yuan is a "large amount". \ x0d \ x0d \ 2。 Misappropriating the unit's funds for personal use or lending them to others for use, although it has not exceeded three months, but the amount is relatively large, engaging in profit-making activities or illegal activities. This kind of behavior has no restrictions on whether the misappropriation time exceeds three months and whether it will be returned after three months. As long as the amount is large, engaging in profit-making activities or illegal activities constitutes a crime. The so-called "profit-making activities" mainly refer to activities such as doing business, investing, buying stocks or bonds. The so-called "illegal activities". Refers to smuggling, gambling and other activities using misappropriated funds. The term "large amount" here refers to the misappropriation of corporate funds of more than 5,000 yuan and less than 20,000 yuan according to the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Embezzlement of Public Funds in Violation of the Company Law. \x0d\ As long as the actor has one of the above three behaviors, it can constitute this crime, but it is not necessary to have both. The above misappropriation of funds must be taking advantage of his position. The so-called taking advantage of his position refers to the burying, factory director, accountant and purchasing and selling personnel who are responsible for managing, allocating, using and handling the funds of their own units in companies, enterprises or other units.