《刑法典》通过适用“挪用”和“转换”行为将犯罪人为“自己使用”而实施的贪污定为犯罪，但未如《公约》所要求的那样将为“其他人员的利益”而实施的贪污定为犯罪。此外，这种犯罪的适用范围仅限于“动产”。已表示有意修正《刑法典》第 403 节，以顾及上述意见。
The PC criminalizes embezzlement through the conducts of “misappropriation” and “conversion”, for the offender’s “own use”, and not for “the benefit of another person”, as required by the Convention. Moreover, the scope of application of the offence is limited to “moveable property”. The intention to amend section 403 of the PC was expressed in order to take into account the above remarks.