《刑法典》第 372 和 376 条不仅处罚公职人员实施的“贪污”或“挪用公共资金”行为，而且对“任何人”实施的此类行为进行处罚。另外，“贪污”或“挪用公共资金”是为了犯罪人的利益还是为了他人或实体的利益无关紧要。
Articles 372 and 376 CC penalize acts of “embezzlement” or “misappropriation of funds” committed by “any person”, not just public officials. Moreover, it is irrelevant if the “embezzlement” or “misappropriation of funds” was committed for the benefit of the perpetrator or another person or entity.