Article 185 stipulates that the crime of misappropriation of funds and misappropriation of public funds; Crime of using entrusted property in violation of trust; Crime of illegal use of funds: 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 272 stipulates the crime of misappropriating funds; Crime of misappropriating public funds: staff 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, and the amount is relatively large, which has not been paid back for more than three months, or although it has not been more than three months, the amount is relatively large, and they are engaged in profit-making activities or illegal activities, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.

Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law.

Article 273 Crime of misappropriating specific funds and materials. If a crime misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, and the circumstances are serious, resulting in great damage to the interests of the state and the people, the person directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

Article 384 stipulates that any state functionary who, by taking advantage of his position, misappropriates public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months, shall be punished as corruption and sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment.