《刑法》第 274(b)条和 2009 年《犯罪法令》第 319 条将公职人员侵吞、挪用或其他转移资产行为定为刑事犯罪。《犯罪法令》中的财产转换概念不仅适用于公职人员，而且适用于受托或接受财产的任何人以及公司董事、股东和高级职员。
Section 274 (b) of the Penal Code and Section 319 of the Crimes Decree 2009 criminalize the embezzlement, misappropriation or other diversion of property by a public official. The concept of conversion in the Crimes Decree applies not just to public officials but to any person who is entrusted with or has received property, as well as company directors, members and officers.