《刑法》第 109 条和第 110 条及《反腐败法》第 11 条和第 12 条涵盖骗取和侵吞国家或集体财产问题。《刑法》第 116 条还涵盖非法贸易问题。更一般地而言,《刑法》第 120、 121 和 124 条侧重于骗取、侵吞和非法贸易问题。当局确认法律援引的“资产”一词涵盖“任何财产、公共资金、私人资金、公共证券、私人证券,或者其他任何贵重物品”。
Articles 109 and 110 of the PL and articles 11 and 12 of the AC Law cover swindle and embezzlement of State or collective property. Article 116 of the PL also covers unlawful trade. More generally, articles 120, 121 and 124 of the PL focus on swindle, embezzlement and unlawful trade. The authorities confirmed that the term “asset”, as cited in the law, would cover “any property, public or private funds or securities or any other thing of value”.