《刑法》第 160 条对侵占或盗用他人委托给被定罪者的财产的刑事责任做了规定。通过利用官方职务实施此种行为的，应被视为具有第 160 条第 3 款之下的加重情节。侵占和盗用可能涉及任何国家财产，包括证券或其他贵重物品。俄罗斯联邦引用的其他适用条款还包括《刑法》第 285 条第 1 款（擅自支出预算资金）和第二八五条第 2 款（擅自支出预算外国家资金）。
Article 160 of the Criminal Code provides for criminal liability for the misappropriation or embezzlement of another person’s property entrusted to the convicted person. Such acts committed through the use of a person’s official position are considered aggravating circumstances under article 160, paragraph 3. Misappropriation and embezzlement may involve any State property, including securities or other valuables. Other applicable provisions cited by the Russian authorities include article 285.1 (Expenditure of budgetary funds for unauthorized purposes) and article 285.2 of the Code (Expenditure of extrabudgetary State funds for unauthorized purposes).