《刑法》第 191 条是将侵吞公共和私营部门财产定为刑事罪的基本条款。乌克兰当局援引《民法典》第 190 条和最高法院的司法惯例来定义财产，据报告将宽泛审议财产定义，使其包括财产权利和责任。审议组重申了其在贿赂罪中就未提及“第三方受益人”情形所作的评论。
Article 191 CC is the basic provision criminalizing embezzlement of property in both the public and private sectors. The Ukrainian authorities referred to article 190 of the Civil Code and the judicial practice of the Supreme Court for the definition of property, which was reported to be considered in a broad manner to entail property rights and liabilities as well. The review team reiterated its comments made in the bribery offences regarding the lack of reference to “third-party beneficiaries”.