《刑法》第 123 条规定，凡破坏、浪费、或者将已委托给其保管、归还、会计活动或任何具体交易方式（并非一项贷款或用以消费的现金）的能够收回的任何财产进行变现，即构成侵吞财产罪。将通过挪用方式对他人造成的亏损行为定为犯罪（ 《刑法》第 125(b)条）。进一步的规定可能涵盖《刑法》规定的贪污、挪用财产或其他转移财产行为（ 《刑法》第 126 条和第 128 条）。不过，1982 年《解释法案》对财产作了狭义界定，可能阻碍成功起诉。
Section 123 of PC provides that a person commits misappropriation of property if he destroys, wastes, or converts any property capable of being taken which has been entrusted to him for custody, return, accounting or any particular manner of dealing (not being a loan of money or of monies for consumption). The causing of loss to
another through misappropriation is criminalized (s.125(b), PC). Further provisions that may cover embezzlement, misappropriate or other diversion of property are defined in PC (i.e. ss.126 and 128, PC). However, property is narrowly defined in the Interpretation Act of 1982 and could prevent successful prosecutions.