Legal analysis: the amount standard of the crime of misappropriation of funds is that if the amount of misappropriation of funds exceeds 60,000 yuan for personal use, it will be deemed as misappropriation of funds, and if the amount of misappropriation of funds exceeds 6 million yuan for personal use, it will be deemed as misappropriation of funds, because the amount standards of "large amount" and "huge amount" in the crime of misappropriation of funds are twice as high. The crime of misappropriating funds refers to the behavior of personnel of companies, enterprises or other units who, 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 relatively large, which has not been paid back for more than three months, or although it has not exceeded three months, the amount is relatively large, and they engage in profit-making activities or illegal activities. The starting point of the amount of "large amount", "huge amount" and "engaging in illegal activities" in the crime of misappropriating funds stipulated in Article 272 of the Criminal Law shall be twice the amount standard of "large amount", "serious circumstances" and "engaging in illegal activities" in this interpretation.

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.