（公共和私营部门的）贪污经由《刑法》第 364 和 365 条（犯罪人各自侵占和擅自动用（挪用））凭借在政府机关、企业、机构或其他实体或商店中的职位或地位而受托管理的现金、证券或其他动产而被定为犯罪。
Embezzlement (in both the public and private sectors) is criminalized through articles 364 and 365 CC(appropriation and unauthorized use (diversion)) respectively of money, securities or other movables entrusted to the offender by virtue of office or position in a government authority, enterprise, institution or other entity or store).