根据《刑法》第 133（挪用）和 153 条（违反信托），公共部门和私营部门的贪污、挪用或者以其他类似方式侵犯财产均可入罪。《刑法》第 153 条适用于官员和非官员。
Embezzlement, misappropriation or other diversion of property both in the public and private sectors are incriminated through sections 133 (misappropriation) and 153 (breach of trust) PC. Section 153 PC applies to officials and non-officials.