巴拿马《刑法》中没有规定与私营部门贪污财产完全相应的具体罪行。然而，有若干条款，把贪污资金定罪扩大到个人管理公共部门资金或资产，或受司法行政处理或已经被冻结或没收的私人财产，或国家持有股份的私营公司资产等情况。
There is no specific offence under the Criminal Code of Panama that fully corresponds to embezzlement of property in the private sector. However, there are provisions that extend the criminalization of embezzlement of funds to cases in which individuals administer public-sector funds or assets or private property that is under judicial administration or has been frozen or seized, or private-company assets with a State shareholding.