通过《刑法》第 345 条将贪污定为刑事犯罪。审议组注意到，该条款未将有可能从犯罪实施中受益的人称为第三方受益人。
The criminalization of embezzlement is accomplished through article 345 CC. The review team noted the lack of reference in this provision of third-party beneficiaries as persons who could potentially benefit from the commission of the offence.