Affiliated operation does not constitute the crime of misappropriating funds. According to the provisions of the Criminal Law, the crime of misappropriating funds refers to a criminal act in which the staff of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions take advantage of their positions to misappropriate the funds of their own units or customers.

Legal objectivity:

Article 14 of the Criminal Law is a deliberate crime if he knows that his actions will have harmful consequences to society and hopes or allows such consequences to occur, thus constituting a crime. Whoever intentionally commits a crime shall bear criminal responsibility. Paragraph 1 of Article 185: Employees 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.