There are three forms of the crime of misappropriating funds:
(1) Employees of companies, enterprises or other units misappropriate their own funds by taking advantage of their positions. The amount is relatively large and has not been repaid for more than three months. The large amount here refers to those over 60000 yuan.
(2) Employees of companies, enterprises or other units, taking advantage of their positions, misappropriate funds of their own units for profit making activities in large amounts, although not more than three months ago.
Profit making activities are all legal business activities carried out for the purpose of profit making. The large amount here refers to those above 100000 yuan.
(3) Employees of companies, enterprises or other units misappropriate their own funds for illegal activities by taking advantage of their positions.
The so-called "illegal activities" include all illegal and criminal activities.
[Legal Basis]
Article 272 of the Criminal Law states that any employee of a company, enterprise or other unit who, taking advantage of his position, misappropriates the funds of his own unit for personal use or lends them to others, and the amount is relatively large and has not been repaid for more than three months, or, although it has not exceeded three months, the amount is relatively large and carries out profit-making activities, or carries out illegal activities, Sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of the funds of his unit, or refuses to return the relatively large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years.
If a person who is engaged in public service in a State owned company, enterprise or other State owned unit or a person who is assigned by a State owned company, enterprise or other State owned unit to a company, enterprise or other unit that is not owned by the State to engage in public service commits the act mentioned in the preceding paragraph, he shall be convicted and punished in accordance with the provisions of Article 384 of this Law.
