无论是在公共还是私营部门，挪用或贪污其他人的信托财产行为依照《刑法典》第 189 条（先前的《刑法典》第 176 条）应承担责任。公职人员实施此种罪行被视为加重情节。转移财产行为在《刑法典》第 189 条中并未被明确规定为犯罪行为。
Liability for misappropriation or embezzlement of another person’s property entrusted to the guilty person, in both the public and private sectors, is established in article 189 of the Criminal Code (article 176 of the previous Criminal Code). Commission of this crime by public officials is regarded as an aggravating circumstance. Criminalization of the diversion of property is not clearly established in article 189 of the Criminal Code.