《刑法典》中许多条款对公职人员与贪污、挪用或转移财产有关的行为进行定罪（ 《刑法典》第 224 至 228 条）。在国家访问期间，阿拉伯联合酋长国有关当局阐明，根据关于民事交易的第 5 号《联邦法》第 95 条，“财产是具有转让价值的任何物品或权利”。
A number of provisions in the PC criminalize conducts relating to the embezzlement, misappropriation or diversion of property by a public official (articles 224-228 PC). The authorities of the United Arab Emirates clarified during the country visit that, according to article 95 of Federal Law No. 5 on Civil Transactions, “property is any object or right that has a negotiable value”.