《刑法》第 420 条（贪污）、第 421 条（未经授权使用）和第 421a 条（执行公务过程中的小额欺诈、贪污和未经授权使用）引入了《反腐败公约》第十七条。审议专家提出了是否遵循《反腐败公约》第二条第㈣款的问题，因为上述条款不涵盖不动产。
Articles 420 (embezzlement), 421 (unauthorized use) and 421a (petty fraud in the conduct of an official duty, embezzlement and unauthorized use) of the CC domesticate article 17 of the UNCAC. The reviewing experts raised issues of compliance with article 2 (d) of the UNCAC, as immovable property is not covered by the aforementioned provisions.